Appellate Orders

Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorized as a composite supply as defined in S. 2(30) of the GST Act, 2017

If the conditions prescribed for "Pure Agent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply.
The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as a composite supply as defined in Section2(30) of   the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling under "SAC­9992­999293­ Commercial training   and coaching   services "being the principal supply and will   be liable to GST at the rate applicable for the principal supply

PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

The Appellate Authority Allow the Appeal filed by the Principal Commissioner of Central Tax, Bangalore West Commissioner-ate and set aside the ruling give by the Authority for Advance Ruling in KAR ADRG 37/2020 dated 22-05-2020 with regard to the classification of the Type-3 test. The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service.  The appeal filed by the Department is disposed off on the above terms.

The Appellate Authority for advance ruling dismiss the appeal filed by M/s NMDC Limited, Admin Building, Donimalai Township, Donimalai, Sandur, Ballari District 583118 on the ground that it is not maintainable.

The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 13.10.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(via) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."

The Appellate Authority dismiss the appeal filed by M/s Durga Projects & Infrastructure Private Limited, No.125/1-8, GK Arcade, T.Mariyappa Road, 1st Block, Jayanagar, Bangalore-560011 against the ROM Order No.KAR/ROM 03/2020 dated 11th September 2020 on the ground that it is maintainable.

The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows:

(i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

(ii) The trade advertisements printed and supplied by the appellant is classifiable under Chapter Heading 4911 10 of the Customs Tariff Act and attracts GST rate of 12% in case of inter-state supplies and 6% CGST and 6% SGST in case of Intra state supplies vide Sl.No132 of Schedule II to Notification No. 1/2017-IT (Rate) & 1/2017-CT (Rate) both dated 28.06.2017 respectively.

(iii) Not applicable since the transaction is held to be a supply of goods.

The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/ TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for input tax credit as required under the said provision.

The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017.