This weekly summary analyses the stories related to the Goods and Services Tax, Authority for Advance Ruling (AAR), and Appellate Authority for Advance Ruling (AAAR) that have been published at Taxscan.in. during the previous week from October 8th to October 20th.
The Telangana Authority for Advance Ruling (AAR) has held that the Input Tax Credit (ITC) is admissible upon purchase of vehicles modified and supplied as ambulances.
The two-member Bench of S.V. Kasi Visweswara Rao, (Additional Commissioner (State Tax)) and Sahil Inamdar, (Additional Commissioner (Central Tax)) observed that the applicant had submitted that they procure Maruti Suzuki Eeco (7 seater vehicle) and modify the same in their workshop at Hyderabad, Telangana State into an ambulance and make inter-State supplies of those modified vehicles to Tripura.
The Bench held that the transaction of supply of ambulances to the government of Tripura was an interstate supply which attracted tax under IGST head. The rate of tax applicable to the commodity under HSN 8703 is 28% for all transactions after 30.09.2021. Further they were held to be eligible for taking input tax credit on the tax charged on any supply of goods or services which were used or intended to be used in the course of furtherance of this business provided the applicant fulfils the conditions for availment of ITC as detailed in provisions of Section 16 of Central Goods and Service Tax (CGST) Act’2017.
The West Bengal Authority of Advance Ruling (AAR) has recently observed that, 5% Goods and Services Tax (GST) is payable by the applicant on supply of “broken rice‟ if the same is supplied pre-packaged and labelled.
The Authority Bench of members Dr Tanisha Datta and Joyjit Banik observed that the supply of pre-packaged and labelled (branded) “Broken Rice” attracts Goods and Services tax at the rate of 5%.
The West Bengal Authority of Advance Ruling (AAR) has recently ruled that, Goods and Services Tax (GST) is not payable by the applicant on supply of “broken rice‟ if the same is supplied “other than pre-packaged and labelled”.
Therefore, the Authority Bench of members Dr Tanisha Datta and Joyjit Banik ruled that goods and services tax is not applicable on the supply of broken rice if it is provided without being pre-packaged and labelled, in alignment with Notification No. 07/2022-Central Tax (Rate) dated 13.07.202
The West Bengal Authority for Advance Ruling (AAR) has ruled that the services of printing of question papers for examinations to educational institutions are exempt from Goods and Services Tax (GST).
The Authority Bench of Members Dr Tanisha Datta and Joyjit Banik observed that, “the supply of services for printing of question papers being provided by the applicant to different universities for conducting examinations shall get covered under serial number 66 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017/West Bengal State Notification No. 1136 FT. dated 28.06.2017, as amended.” The Authority thus ruled that the service of printing question papers for educational institutions falls under Sl. No 66 of the mentioned notification and is exempt from GST.
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