Appellate Orders

The Advance Ruling No.105/AAR/2023 dated 05.09.2023 passed by the Authority for Advance Ruling in the case of the appellant is modified to the extent of the CTH of the goods ‘motor cycle and scooter seat covers’ to be classified under 8714 10 90 and the rate of tax is 14% CGST + 14% SGST or @ 28% IGST.

(i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India ? 

(ii) If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution as provided in serial number 3 of notification No. 12/2017-CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively ?”

1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 

2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to 1OCL? If yes, what will be the applicable rate of tax on such goods supplied?

What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under CGST and GGST?

“Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as “Diamond Plan” is exempted from Goods and Services Tax as per Sr. No. 74 of Notification No. 12/2017- Central Tax.”

1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 0212017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or 

2. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent b virtue of SI. No.24 of Schedule - III of notification No. 0ll20l7- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)'

l. Whether GST shall be applicable on the amount recovered by the company, Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948? 

2. Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948?

Whether the value attributable to SUG stipulated in the agreement between the applicant and customers is subject to levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per section 15 of the CGST Act?

i)Whether the supply of pencils sharpener along with pencils being principal supply will be considered as the composite supply or mixed supply? 

ii)What will be the HSN code to be used by us in the above case. k)Whether supply of sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, iii)what will be the rate of tax & HSN code to be used by use.

i)Whether the food &beverages prepared & supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as restaurant services' and is classifiable under SAC '996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food' leviable to GST @ 5% with no input tax credit as per Sr. No.7(ii) of Notification No. 11/20l7 - Central Tax (Rate) dated June 28, 2017,read with Sr. No. 7(ii) of Notification No.11/20l7 - State Tax (Rate) dated June 30, 2017? 

ii) Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as 'restaurant services' classifiable under SAC'996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food' leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No. 11/20l7 - Central Tax (Rate) dated June 28, 2017, read with Sr. No.7(ii) of Notification No. 11/20l7 - State Tax (Rate) dated June 30, 2017?