Appellate Orders

1. GST is not applicable on payment of notice pay by an employee to the applicant employer in lieu of notice period

2. GST is not payable by the employer on the amount of premium paid towards Group Medical Insurance policy of non-dependent parents recovered from employees and from retired employees

3. GST is not payable by the employer on recovery of nominal amount for availing the facility of canteen.

4 GST is not payable on recovery of telephone charges from the employees over and above the fixed rental charges payable to BSNL.

5 (a) Input credit of GST paid to BSNL on usage charges recovered from employees would not be available to the appellant as they are not providing any outward supply of telephone services and the facility is also not attributable to the purposes of their business in terms of Section 17(1) of the CGST Act

5(b) Input credit of GST paid to the insurance provider would not be available to the applicant as health insurance is in the excluded category under Section 17 (5) of the CGST Act and as said insurance services are not any outward supply of the applicant.

5 (c) Input credit of GST paid to canteen service provider would be available to the appellant in terms of poviso under Section 17(5)(b) that the input tax credit in respect of such goods or services or both shall be available where it is obligatory for an employer to provide the same to its employees under any law.

6. Provision of canteen services to all the employees without charging any amount (free of cost) will not fall under Para 1 of Schedule III of GST Act

The Appellate Authority upheld the Order No. 20/2020 dated 10.12.2020 passed by Advance Ruling Authority and appeal filed by the appellant M/s Saisanket Enterprises stands dismissed on all accounts.

The Appellate agree with the ruling of Madhya Pradesh Authority for Advance Ruling and in their opinion Appellant is not entitled to avail input tax credit on inward supply of motor vehicles which are used for demonstration purpose as such vehicles do not qualify the exceptions given in clause (A).(B) and (C) of section 17(5)(a) of GST Act, 2017.

The aforementioned pure services received by appellant from ITEES being mentioned at entry XVIII of Eleventh Schedule of Constitution of India qualify for reverse charge under sub-section (3) of section 5 of IGST Act, 2017 read with notification 10/2017 IGST (Rate) dated 28.06.2017 and the appellant, the recipient of services, is exempt from GST as per entry 3 of notification 9/2017 IGST (Rate) dated 28.06.2017.

The Appellate Authority find nothing objectionable in the order given by the M.P. Advance Ruling Authority and accordingly, dismiss the appeal of the Appellant.

The Appellate Authority find nothing objectionable in the order given by the M.P. Advance Ruling Authority and accordingly, dismiss the appeal of the Appellant.

1. In respect of question Input Tax Credit of Input Tax paid on goods purchased for the purpose of repair of building such as vitrified tiles, marbles, granite, ACP sheet, steel plates, TMT TOR (saria), bricks, cement, paint, chemicals, sanitary items like wash basins, urinal pots and toilets accessories are not eligible for Input Tax Credit to the extent of capitalization to the appellant in terms of clause (d) of section 17(5) of GST ACT, 2017.

2. In respect of question 2 it is held The Input Tax Credit of Input Tax paid on works contract services received by the appellant for repair of building is ineligible to the extent of capitalization in terms of clause (c) of section 17(5) of GST ACT, 2017.

1. The consideration received by the school from the participant school(s) for participation of their students and staff  in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017.

2. The appropriate category of services has been explained at serial number 1.

3. The service providers providing services of catering, security, cleaning, housekeeping, transportation etc. are neither applicant nor appellant hence question is beyond the ambit of section 95.

4. The provision of services for holding aforementioned conference have been held exempted in terms of notification no. 12/2017 Central Tax (rate) dated 28.06.2017 so there would be no eligible ITC in terms of sub-section 2 of section 17 of GST Act.

1. In respect of question I it is held Input Tax Credit of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement ,Paint and other construction material cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.

2. In respect of question 2 it is held Input Tax Credit of GST paid on Works contract service received from registered & unregistered Contractors for construction & maintenance contract of building cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017

3. In respect of question 3 it is held Input Tax Credit of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Warehouse cannot be claimed to the extent of capitalization in terms of clause (d) of section 17(5) of GST ACT, 2017.

1. The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.

2 The activities of the respondent, M/s Bhopal Smart City Development Corporation Limited will fall under the clause (b) of paragraph 5 of Schedule -II of Madhya Pradesh Goods and Services Tax Act and Central Goods and Services Tax Act. Hence the activities of the respondent attracts CGST @ 9% and SGST @ 9% as per serial no 3 of Notification No. 11/2017 Central Tax (Rate) dated 28-06-2017, as amended. The value of supply of service and goods portion in such supply shall be equivalent to the total amount charged for such supply less the value of land or undivided share of  land, as the case may be, and the value of  land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.