Appellate Orders

1. The consideration received by the school from the participant school(s) for participation of their students and staff  in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017.

2. The appropriate category of services has been explained at serial number 1.

3. The service providers providing services of catering, security, cleaning, housekeeping, transportation etc. are neither applicant nor appellant hence question is beyond the ambit of section 95.

4. The provision of services for holding aforementioned conference have been held exempted in terms of notification no. 12/2017 Central Tax (rate) dated 28.06.2017 so there would be no eligible ITC in terms of sub-section 2 of section 17 of GST Act.

1. In respect of question I it is held Input Tax Credit of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement ,Paint and other construction material cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.

2. In respect of question 2 it is held Input Tax Credit of GST paid on Works contract service received from registered & unregistered Contractors for construction & maintenance contract of building cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017

3. In respect of question 3 it is held Input Tax Credit of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Warehouse cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.

1. The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.

2 The activities of the respondent, M/s Bhopal Smart City Development Corporation Limited will fall under the clause (b) of paragraph 5 of Schedule -II of Madhya Pradesh Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the respondent attracts CGST @ 9% and SGST @ 9% as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017, as amended. The value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of  land, as the case may be, and the value of  land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.

The Appellate Authority find nothing objectionable in the order given by the M.P. Advance Ruling Authority and accordingly, dismiss the appeal of the Appellant.

The Appellant is able to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act, 1957.

The Appellate Authority for Advance Ruling upheld the order passed by the  Authority for Advance Ruling.

The Executive Post Graduate Programme in Management (EPGP) which is an intensive one year full time academic programme of IIM Indore, is a diploma course specially designed to enhance knowledge, skills and capabilities essential for managing and leading organizations. Participants who meet the academic requirement is awarded Executive Post Graduate Diploma at the annual convocation of the institute alongwith other degree and diploma programmes. In the light of circular no. 82/01/2019-GST from 31st January, 2018 onwards, the one year full time Executive Post Graduate Programme in Management (EPGP) of IIM Indore is exempt from GST.

We uphold the order No. KAR ADRG 07/2022 dated 08/03/2022 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Teamlease Education Foundation, stands dismissed on all accounts.

We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows:

The question "Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?" is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGSST Act.

We uphold the findings of the Authority for Advance Ruling with respect to questios 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given.

The appeal filed by the Appellant, M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd, is disposed off on the above terms.

Order No. UP ADGR-84/2021 dated 18.10.2021 issued by the Authority for Advance Ruling is upheld by the Appellate Authority.