Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 28-1-2019 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 300 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about twenty five such appellate orders confirming or modifying the AAR orders. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered
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e, located at Sri Hari Kota, Andhra Pradesh, were eligible for concessional rate of tax as per the Notification 45/2017-Central Tax (Rate), dated 14th November, 2017, and 47/2017-Integrated Tax (Rate), dated 14th November, 2017. The subject Notification gives concessional rate of duty to specific goods, when supplied to Public funded research institution other than a hospital or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a National Regional Engineering College, subject to specified conditions. The Authority for Advance Ruling ruled that SDSC (SHAR) is covered under the institution mentioned in the Notification, however the goods intended, to be supplied by the assessee does not fall under the said Notification, therefore, concessional rate shall not be applicable for assessee. [In Re: C.R. Enterprises. (2018) 6 TMI 464; ]. Advance ruling on taxability of cold storage of agricultural produce The assessee made application before the Aut
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dalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). 'Cereal' on which any processing is done as is not usually done by a cultivator or producer will fall outside the definition of agriculture produce. Processed spices including processed turmeric and processed ginger (soonth),are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). However, groundnuts with shell, turmeric and ginger on which no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics, but make it marketable for primary market would fall within the definition of agriculture produce. Whole pulse grains such as whole gram, rajma etc. and 'cereal ' on which no further processing is done or such processing is done as is usually done by a cultivator o
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private and commercial vehicles engaged in mining work in lieu of use of forest road, for maintenance of forest road. Abhivahan Shulk is charged and collected by assessee in respect of forest produce carried out by a person i.e. a person who desires to obtain forest produce is required to be registered with the forest department after paying applicable fee, the said Abhivahan Shulk is charged on the basis of quantum and quality of forest produce and the said forest produce must be accompanied with a transit pass issued by forest authorities in this regard. Thus, the Authority for Advance Ruling ruled that marg sudharan shulk is nothing but toll charges collected by the assessee from the users for using forest road and the said toll charges are being used for the maintenance of forest road. Therefore we conclude that no GST is leviable as on date on the said marg sudharan shulk charged and collected by the applicant. Further, Abhivahan Shulk cannot be termed as toll tax and rather is a
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t is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017? Scope of work in respect of Turnkey EPC Contract and Other EPC Contract includes civil works, procurement of goods and erection and commissioning. Accordingly, Turnkey EPC Contracts and Other EPC Contracts are not getting covered under supply of solar power generating system . Whether supply of solar power plant under Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the ass
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the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017-Central Tax (Rate), both dated 28 June, 2017 and Entry 234 of Schedule I of the Notification No. 1/2017-State Tax (Rate), dated 29 June, 2017 where the assembly, erection, and commissioning of the solar power plant is undertaken by a third party contractor? In this scenario, the goods are supplied by one contractor, and the services were supplied by the other contractor. Therefore the rate of tax applicable for supply of goods as long as it satisfies the condition of being device and parts of the solar power generating system attracts 5% rate of tax as per Entry 234 of Schedule I of Notification No. 1/2017-Central Tax (Rate), dated 28th June, 2017. Whether supply of solar power plant under Balance of Plant Supply Contract is supply of solar power generating system under Entry 234 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate), Entry 234 of Schedule I of the Not
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