Appellate Orders

The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and falls under Sr. No. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, Page 14 of 25 2017 read with Notification No. 1/2017- State Tax(Rate) dated 30th June, 2017 and liable to Central GST at the rate of 2.5% along with Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 vide Notification No. 08/2021-Central Tax (Rate) dated 30th September, 2021 read with Notification No. 08/2021-State Tax(Rate) dated 30th September, 2021?

The appellant had sought Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST in respect of mobilization advance received by it for construction services.

1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes – (regular flavour) as per Tax Invoice No.: AH/GST/80 dt. 07/06/2021 made to : M/s. Sonde Exim Pvt. Ltd., Lohegon – Maharashtra, regarding. – IGST.

 2. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes (regular flavour) as per Tax Invoice enclosed herewith of Gujarat Sales regarding CGST and SGST.

Whether M/s. Sikka Ports & Terminals Limited, is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and maintenance of Diving Support Vehicle owned by them and used by it for supplying port and terminal handling services? 

2. Whether the M/s. Sikka Ports & Terminals Limited, is entitled to avail Input Tax Credit (‘ITC’) on services procured for hiring, and for operation and maintenance of Security Patrol Vessel used by it for supplying port and terminal handling services?

Whether GNAL is entitled to claim ITC of the GST paid on the services provided by GACL in the form of agreeing to surrender/relinquish its right on leasehold property in favour of GNAL?

The applicant wishes to know the admissibility of input tax credit (ITC) of GST paid on the procurement of plant and machines [mentioned in para 3- above) including the services of installation and commissioning the same in terms of the provisions of section 16 and 17 of the CGST Act, 2017.”

Under which Chapter, Tariff Heading and HSN, the different varieties of Flours i.e. Gota Flour, Khaman Flour, Dalwada Flour, Dahiwada Flour, Dhokla Flour, Idli Flour and Dosa Flour manufactured and supplied by applicant will attract CGST/SGST?

"In view of the foregoing, we made the following order. 

(i) We set aside the impugned ruling given vide UP ADRG-43/2024 dated 20-02-2024 passed by the authority for Advance Ruling against the Appellant. 

(ii) The Supply of Gift cards/Vouchers/pre-paid Vouchers are taxable as supply of Goods and the time of supply shall be decided as per Section 12(4) of the CGST Act, 2017. 

(iii) We hold that GST is applicable on the commission/discount earned in the trading of Vouchers/Coupons by the appellant and the time of supply will be the time when the Vouchers/Coupons are traded or sold. The value of service shall be the margin between the buying and selling price of the Vouchers/Coupons.

The Ruling Pronounced by the AAR that the ITC is not admissible on the Rotary Parking System desired to be installed by the applicant in advanced ruling No. 07/ARA/2024 dated 30.04.2024 is upheld and accordingly, the appeal filed by the appellant was dismissed

"In view of the foregoing, we made the following order. (i) We set aside the impugned ruling given vide UP ADRG-01/2024 dated 15-04-2024 passed by the authority for Advance Ruling against the Appellant. (ii) We hold that appropriate chapter heading for the product proposed to be manufactured is 1517 90 90 and appropriate rate of GST applicable is @ 5 %