Appellate Orders

To claim ITC, an input service must be integrally connected with the business of manufacturing the final product.  Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC.  The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially.

Advance Ruling pronounced by the Odisha AAR is upheld.  Appeal rejected.

The AAAR modified the Ruling by adding the sentence "No input tax credit, however, would be available for supply of goods / services at Zero Value." at the end of the second paragraph of the ruling pronounced by the AAR

Turnkey  EPC Project for ' Solar Plant ' is covered under ' Works Contract ' and is subject to GST @ of 18% .

Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of the Notification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c) or Entry S. No. 55 of the Notification No. 12/2017  -Central Tax (Rate) Dt. 28.6.2017 and thus will not attract NIL rate of GST

(I) No GST is chargeable on Delayed Payment charges collected from the consumers

(II) GST is chargeable on Cheque Dishonour charges collected (by whatever name)  from the consumers 

(I) Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from  the levy of GST.

(II)  Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST.

Confirmed the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited.

The AAR has given the ruling on services provided by DCA by way of extending short term loans to the buyer (recipient) and not to the principal. Even if we read the above mentioned Office Memorandum, it has clarified the short term loan given by broker to the client i.e. to the principal. Therefore, the said Office Memorandum is not applicable to the present case.  Accordingly, the appeal is dismissed.

(i)  M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit.

(ii).In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid.