Appellate Orders

Question 1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net?

Answer : -Yes, the supply is within the ambit of GST.

 Question  :- 2. Who is the recipient of service in the instant case?

Answer :- National Buildings Construction Corporation Limited, Delhi is recipient of service from the applicant

Question 3. What is the place of supply in respect of the works contract for setting up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives?

Answer :- The applicant who is the supplier of service & NBCCL who is recipient of service are located in India and therefore the place of supply is to be determined under Section 12 of the IGST Act. The proviso to Sub-Section (3) of Section 12 of IGST Act clearly mention that if the location of immovable property is intended to be located outside India, the place of supply shall be the location of the recipient i.e., NBCCL.

The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order  and further held on the basis of the available records ,  that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by appellant against tender shall not qualify as product put up in “Unit Container”.

1. The order passed by the lower authority is upheld.

2. The appellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e., Renting of immovable property

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding that the Liquidated Damages payble by the contractor the Appellant will come under the entry 5(e) of the Schedule II to the CGST Act and would fall under the Chapter Head 9997 and would attract GST at the rate of 18 %. 

The Supply provided by M/s Medha Servo Drives Private Limited (Appellant) to M/s Integral Coach Factory, Chennai is a mixed supply. Therefore the order passed by the Advance Ruling Authority is being upheld on this issue.

1. The services supplied by the applicant fall under ‘Advertising Services’, which is having a separate SAC code i.e., 998361.

 2. GSTis payable @ 18% as discussed above in terms of Serial No. 21 (ii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017, as amended

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Generation Plant and the installation thereof) of the Appellant as works contract.

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract.

The product ‘ Poultry meal’ manufactured and supplied by appellant falls under Tariff item No. 2301 10 10 of the Customs Tariff  Act, 1975. The impugned order is mofified accordingly.

The product ‘ Poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained in entry SI. No.102 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 (as amended).

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the benefit of the exemption granted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) is not available to the appellant as the products being stored in the warehouses by the appellant's client are not the agricultural produce.