AAR AND AAAR Weekly Round-Up

This weekend summary provides an analytical synopsis of the most major stories of Goods and Service tax Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) that were authored at Taxscan.in during the one week from to February 5 to February 11, 2023 Providing Catering Services to Educational Institutions from 1st standard to 2nd PU College exempted from GST:AAR In Re: M/s. Annapoorneshwari Enterprises- 2023 TAXSCAN (AAR) 157 The Bangalore Bench of MP Ravi Prasad and Kiran Reddy Authority for Advance Ruling (AAR) has held that providing catering services to educational institutions from 1st standard to 2nd standard Pre-university college would be exempted from Goods and Services Tax. The Bench determine that that providing catering services to Educational Institutions from 1st standard to 2nd PUC would not be taxable as per entry No.66 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 as amended further. Man power service under Department Of Horticulture And Centre Of Excellence attracts 18% GST - In Re: M/s. Sanjeevini Enterprises- 2023 TAXSCAN (AAR) 161 Karnataka Authority for Advance Ruling ( AAR ) bench of M.P Ravi Prasad , and Kiran Reddy.T held that Man power service under the Department of Horticulture and Centre of Excellence attracts 18% Goods and Service Tax. The bench observed that “tissue culture is not same as agriculture and there is no direct nexus to the item mentioned in eleventh or twelfth schedule of the constitution .Thus supply of manpower of tissue culture production and for handling the process on research on flowers planting and growing to horticulture department government of Karnataka not provided by way of any activity in relation to any function entrusted to Panchayath under article 243G of the constitution. GST ITC allowable in respect of Fresh and Semi Processed Meat Products: AAR-In Re: M/s. Meat Mart Unit of the New Bangalore Ham Shop- 2023 TAXSCAN (AAR) 160 The Authority for Advance Ruling (AAR), Karnataka, held that ITC is allowable in respect of fresh and semi processed meat products. AAR Panel consisting of Dr. M.P Ravi Prasad, The Additional Commissioner of Commercial Taxes, along with Sri Kiran Reddy T, The Additional Commissioner of Customs and Indirect Taxes, held: “Input Tax Credit has to be availed in terms of section 16 and 17 of CGST Act 2017 read with Rule 42 of the CGST Rules 2017 No GST Exemption available to Grains not Qualify to be Seed: AAARIn Re: M/s. Narsimha Reddy & Sons- 2023 TAXSCAN (AAAR) 107Telangana Appellate Authority for Advance Ruling (AAAR) recently upheld the decision Of Authority of Advance Ruling held that No GST exemption available to Grains does not qualify to be seed.Member of authgority Neethu Prasad , and B. V. Sivanaga Kumari, observed that the whole gamut of dispute is around exemption contained in the two notifications. Both the notifications have defined “agriculture produce” as any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fiber, fuel, raw material or other similar products, on which either no further processing has done or such processing is done as is usually done by a cultivator or producer which did not alter its essential characteristics but makes it marketable for primary market. All Types of Jaggery pre-packed and labelled exigible to GST at 5%: AAR In Re: M/s. Prakash and Company- 2023 TAXSCAN (AAR) 158The Authority for Advance Ruling ( AAR ), Karnataka, held that all types of jaggery pre- packed and labelled are exigible to GST at 5%. AAR Panel consisting of Dr. M.P Ravi Prasad, The Additional Commissioner of Commercial Taxes, along with Sri Kiran Reddy T, The Additional Commissioner of Customs and Indirect Taxes, held: “All types of jaggery, pre-packaged and labelled are covered under S.No 91 A of Notification No .1/2017 Central Tax (Rate) dated 28.06.2017, as amended vide Notification No.6/ 2022 dated 13.7. 2022. Also, all types of jaggery, pre-packaged and labelled are exigible to GST at 5% (CGST at 2.5% and SGST at 2.5%)” Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates

AAR AND AAAR Weekly Round-Up

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