Appellate Orders

Whether the value attributable to SUG stipulated in the agreement between the applicant and customers is subject to levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per section 15 of the CGST Act?

i)Whether the supply of pencils sharpener along with pencils being principal supply will be considered as the composite supply or mixed supply? 

ii)What will be the HSN code to be used by us in the above case. k)Whether supply of sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, iii)what will be the rate of tax & HSN code to be used by use.

i)Whether the food &beverages prepared & supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as restaurant services' and is classifiable under SAC '996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food' leviable to GST @ 5% with no input tax credit as per Sr. No.7(ii) of Notification No. 11/20l7 - Central Tax (Rate) dated June 28, 2017,read with Sr. No. 7(ii) of Notification No.11/20l7 - State Tax (Rate) dated June 30, 2017? 

ii) Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as 'restaurant services' classifiable under SAC'996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food' leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No. 11/20l7 - Central Tax (Rate) dated June 28, 2017, read with Sr. No.7(ii) of Notification No. 11/20l7 - State Tax (Rate) dated June 30, 2017?

In relation to services provided to the GPSSB: whether the services provided to the Panchayat Service Board, amounts to services provided to the Panchayat, and covered under entries 3 and 3A, of the Notification and exempted from Goods and Service Tax? 

ii)In relation to the services provided to the Gujarat Public Service Commission: Whether the services provided to the Gujarat Public Service Commission amounts to services provided to the State Government, covered under entries 3 and 3A of the Notification and exempted from Goods and Service Tax? 

iii)Whether the services provided to the Gujarat Technological University amounts to services provided to the Government Entity or Government Authority, eligible for tax exemption under entry 3 and 3A of the notification?

Whether payment of settlement fees against demand made by ANP vide letter dated 15.7.2015 attract levy of GST under GST regulations.”

i)What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? 

ii)What is the applicable rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder? 

iii)What is the applicable rate of tax under the GST Acts on supply of khaman along with masala pack?

1. Whether the recoveries made by the Applicant from the employees are taxable under GST?

 2. Whether the free of cost bus transport facilities provided by the applicant to its employees is taxable under GST? 

3. Without prejudice, even if GST is applicable in respect of employee recovery towards bus transport facility, weather the Applicant would be exempted under the SI No. 15 Notification No.12/2017- central Tax (Rate) dated 28 June 2017?

 4. Whether input tax credit is admissible to the Applicant for the GST charged paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?

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.