Appellate Orders

Goods under reference are classifiable under S. No. 13 of Schedule II of Notification 1/2017 Central Tax (Rate), vide Heading 0406  and taxable @ 12% GST (6% CGST+6%SGST).

Modify the Ruling No.18 dated 14.12.2018 of the Authority on Advance Ruling to the extent that Applicant is not liable to pay GST on the delayed payment charges on reimbursement of amount by client to Applicant, where client failed to pay amount paid to Stock Exchange for purchase of securities with T+1 (trading day plus one day) under SEBI Regulation norms and deducted by Stock Exchange from Applicant account being purchase consideration of securities which are neither goods nor services under GST."

Modify the ruling no. 06 dated 25-05-2018 of the Authority on advance ruling to the extent that-

(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and

(ii) GST @ 5 is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.

The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975.

(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and

(ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.

(i)Input Credit attributed to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in term of Section 17(2) of the CGST Act, 2017: and

(11)GST @ 18% is payable on supply od de-oiled mahua cake with consequent allowing of input credit in terms of Section 16of the CGST Act, 2017.

We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No.5 dated 21-05-2018 and hold that the Product in question i.e. “Canned Pineapple Slices dipped in sugar syrup” is covered under the Tariff item No. 0811.

The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members.

In view of the above discussion, we hold that the services rendered by the  Appellant to the State Urban Development Agency,Uttar Pradesh (SUDA), and For PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243W of the Constitutionof India and such services would Qualify as pure Service (excluding works contract service or other composite supplies involving supply of any goods).

The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975.