This weekly round-up analytically summarizes the key stories related to the Authority of Advance Ruling (AAR) reported at Taxscan.in during the previous week from November 8 to November 14, 2021.
The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST is payable on job work services undertaken on the goods belonging to the registered persons.
The Karnataka Authority of Advance Ruling (AAR) ruled that no separate GST registration in Karnataka required, for the supply of service, can raise invoice by charging IGST from their registered office. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that the applicant need not obtain separate registration in Karnataka, for the supply of services and can raise the invoice by charging IGST from their registered office at Noida, UP, with the place of supply as Karnataka.
The Karnataka Authority of Advance Ruling (AAR) ruled that 5% GST payable on Packed and Branded ‘Pushti’. The Coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that Pushti, which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classified under HSN code 1106. If unbranded, it attracts Nil GST as per S. No. 78 of notification No. 2/2017-Central Tax (Rate) dated 28.06.2017 and if branded and packed, it attracts 5% GST as per S. No. 59 of Schedule I of notification No. 1/2017-Central Taxes (Rate) dated 28.06.2017.
The Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST is payable on amounts received in form of Donations or Grants from various entities including Central and State governments. The Coram of Rajiv Magoo and T.R.Ramnani ruled that in case of donations, if the gift or donation is made to a charitable organization; the payment has the character of gift or donation and the purpose is philanthropic (i.e. it leads to no commercial gain) and not an advertisement, then GST is not leviable. In all other cases, GST is leviable. Therefore, GST would be charged at the rate of 18%.
The Karnataka Authority of Advance Ruling (AAR) ruled that no GST is payable on Services by way of transportation of ‘Eggs’ by rail from one place to another. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that eggs on which no further processing is done are covered under the definition of ‘Agricultural Produce’ as per clause 2(d) of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017.
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST on EPC contract for construction of poultry farm with all equipment. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that the rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipment is as per serial number 3 of the item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the rate of 9 % CGST and 9% KGST.
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST payable on documentary services including pictures of testimony/documentary videos to Government departments. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that the documentary services including pictures of the testimony/ documentary videos provided to corporations and various boards including KHB are taxable at 9% under the CGST Act and 9% under the SGST Act.
The Karnataka Authority of Advance Ruling (AAR) ruled that no GST Exemption on Manpower services provided to Government entities. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that The applicant is incorrect in classifying the manpower services provided to the organizations/ institutions as exempted services since the same is not provided by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
The Karnataka Authority of Advance Ruling (AAR) ruled that no Separate GST registration was required at the place of importation. The coram of M.P.Ravi Prasad and T.Kiran Reddy ruled that the applicant can issue tax invoice with IGST to the customer outside Karnataka as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017 when the goods are directly dispatched from the port of import with invoicing done from the registered place of business and a separate registration need not be obtained at the place of importation.
The Maharashtra Authority of Advance Ruling (AAR) ruled that recovery of Top-Up Insurance/Parental Insurance Premium from employees not covered under “supply of service” so no GST payable.
The Maharashtra Authority of Advance Ruling (AAR) ruled that no GST payable on reimbursement of expenses such as salaries, rent, training, staff welfare expenses by Maha Mumbai Metro.
The Maharashtra Authority of Advance Ruling (AAR) ruled that 18% GST is payable on nominal charges received from patients towards an “Unparallel Health Insurance Scheme” for the purpose of Imparting Medical Education.
The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST on job work services such as anodizing, plating, on goods/materials belonging to registered persons.
