This weekly round-up analytically summarizes the key stories related to the Authority of Advance Ruling (AAR) and Appellate Authority of Advance Ruling (AAAR) reported at Taxscan.in during the previous week from January 24 to January 29, 2022.
The Madhya Pradesh Authority of Advance Ruling (AAR) has ruled that no GST is leviable on Cash discounts received from the supplier. “Since the amount received in the form of credit note is actually a discount and not a supply by the applicant to the supplier, no GST is leviable on receiver on cash discount/incentive/schemes offered by the supplier to applicant through credit note against supply without adjustment of GST,” the AAR said.
M/s. Radiant Corporation private Limited
The Telangana Authority of Advance Ruling (AAR) held that 5% GST on supply of pressure tight cables, non-pressure tight cables, special cables for use in S4 submarines supplied to the Defence Ministry.
M/s. Next Education India Private Limited
The Telangana Authority of Advance Ruling (AAR) has ruled that 18% GST is Payable on an Interactive Flat panel with Android. The coram of S.V.Kasi Vishveswara Rao and B.Ragu Kiran held that the goods sold by the applicant have a Central processing unit, memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries under 8471, the goods fall under HSN 8471.
M/s. Hylasco Bio-technology Private Limited
The Telangana Authority of Advance Ruling (AAR) held that 18% GST payable on Rodent Feed. The coram of S.V.Kasi Vishveswara Rao and B.Ragu Kiran held that Description to Sl.No.102 does not include rodent feed and hence taxable under Sl.No.453 of Schedule III of Notification No. 01/2017 dated: 28.06.2017 at the rate of 9% CGST & SGST each.
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