Appellate Orders

The present appeal is rejected, as being non-maintainable as per the provision of law. 

(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and

(ii) GST @ 18% is payable on supply of de-oiled mahua cake with consequently allowing of the input credit in terms of Section 16 of the CGST Act 2017.

Q 1- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan properties private limited (building authorities), would be deemed as “Supply of Service” by the applicant to its employees?

Ans:- The question is answered in affirmative.

Q2- If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?

Ans:- Value of the Supply would be nil, subject to the fulfillment of the conditions prescribed for pure agent by the appellant.

Q3- If GST is payable on the such amount recovered from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?

Ans:- As the second question is answered in negative hence the question becomes redundant.

In view of difference of opinion between the Members of Appellate Authority for Advance Ruling for Goods and Services Tad, Uttar Pradesh, no ruling can be issued on the questions raised by the appellant, in terms of provisions of Sub section 3 of Section 101 of CGST Act, 2017. Thus the Advance Ruling issued vide Order No. 37 dated 05-08-2019, by the Authority for Advance Ruling, Uttar Pradesh, is deemed to be not in operation.

The Advance ruling Order No. 32 dated 30 June 2019, passed by the Authority on Advance Ruling is just and proper and no interference is required in the said ruling.

The appeal of the Appellant i.e. M/s Amar Food Products, 14/310,Madan Mohan gate, Agra is disposed accordingly.

In view of the foregoing discussions and findings we hereby uphold the Ruling in Order No. 25 dated 20-02-2019 of the Authority for advance ruling that “Odomos is well covered under chapter 38 of Customs Tariff Act and is classified under HSN 38089191”.

Goods under reference are classifiable under S. No. 13 of Schedule II of Notification 1/2017 Central Tax (Rate), vide Heading 0406  and taxable @ 12% GST (6% CGST+6%SGST).

Modify the Ruling No.18 dated 14.12.2018 of the Authority on Advance Ruling to the extent that Applicant is not liable to pay GST on the delayed payment charges on reimbursement of amount by client to Applicant, where client failed to pay amount paid to Stock Exchange for purchase of securities with T+1 (trading day plus one day) under SEBI Regulation norms and deducted by Stock Exchange from Applicant account being purchase consideration of securities which are neither goods nor services under GST."

Modify the ruling no. 06 dated 25-05-2018 of the Authority on advance ruling to the extent that-

(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and

(ii) GST @ 5 is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.

The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975.