Appellate Orders

“Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017?”

“What would be the classification of ‘Flavored Milk’?”

“What would be the classification of ‘Flavoured Milk’ sold under trade name of Power Sip?”

What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’

Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution as a "Pure Service" having no element of goods so as to construe it as "Works

Contract" as defined under Section 2(119) of the Central Goods and Services act, 2017 ?

(1)  If we wanamnelt to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?

(2) What shall be the applicable HSN code and corresponding GST Rate for such bundle of services? (Highest Rate of Service in the bundle is 18%)

(3) Whether the firm shall be eligible to avail ITC on the following:

(i) Regarding GST paid on Commercial vehicles and Repair & maintenance cost of such vehicles used for transportation of goods/containers.

(ii) ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.

(4) Whether the Exporter client shall be eligible to claim refund of the GST paid on our (appellant’s) outward supply invoices?”

"Whether the applicant is eligible to get the benefit of entry No.74 of exemption Notification No. 12/2017-Central Tax (Rate) dated28.06.2017? "

Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?”

The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows:

1. For the purpose of arriving at the value of rental income, the Appellant cannot deduct the amount paid as property tax to the Municipal Authority or any other statutory levies levied under any law for the time being in force, other than the CGST, SGST, IGST and Compensation Cess, subject to the condition that it is charged separately by the Appellant.

2. For the purpose of arriving at the total rental income, the notional interest earned on the security deposit is not to be taken into consideration.

The Appellate Authority set aside the advance ruling No.KAR ADRG 50/2020 dated: 08.10.2020 and answer the question raised by the Appellant in the original advance ruling application and in this appeal, as follows:

1. The activities of the liaison office do not amount to supply of services.

2. The liaison office is not required to be registered under GST as there is no taxable supply.

3. The liaison office is not liable to pay GST.