The Maharashtra appellate authority find that the appeal filed by the appellant is allowed and second order of ARA (Maharashtra Advance Ruling No GST-ARA-80/2019 20/B-25 dt 18.02.2022) is modified accordingly. The supply under the contract from 1.4.2019 to12.2021 are held as falling under entry at serial number 3(vi)(a) of Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 and accordingly taxable at 6% under CGST and 6 % uider SGST or 12% under IGST Act.

The order passed by the lower authority is upheld.

The order passed by the lower authority is upheld.

The ruling of the lower authority is upheld.

Appellate Tribunal modified the order of Tamil Nadu Advance Ruling Authority in the matter as under:The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021.

1. Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory?
2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the Applicant (employer)?

Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees etc.) provided by hospital would be considered as “Composite Supply” and accordingly eligible for exemption under the category “Health Care Services.

The parts and accessories of hearing aids merits classification under heading 90219010 and are not entitled for exemption under entry 142 of Notification 2/2017 CT(Rate) dated 28.06.2017 but are chargeable to tax rate of 18% in terms of in terms of entry No 453 of Schedule III to Notfn No 01/2017 CT(Rate) dated 28.06.2017.

Appellate authority  remanded the case to the Advance Ruling Authority for a fresh consideration after taking into account the observations made by the Appellate Authority.  

Supply of imported goods i.e. component needed for Pneumatic Conveying System made by the appellant to its customers on High Sea sales basis will not be treated as supply of "goods" by vertue of entary 8(b) to the Schedule III of CGST Act, 2017 as amended, with effect from 01.02.2019 Howeever, the supply of "services" in relation thereto, if any, will fall under the purview of "supply" as defined under Section 7 of the CGST Act.