Authority for Advance Ruling (AAR)

Appellate Authority upheld the impugned ruling UP ADRG-14/2022 dated 02.12.2022 passed by the Authority for Advance Ruling against the Appellant.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether the services in relation to loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BALCK MATPE qualifies for exemption under serial number 54(e) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

(i) Under which provision section GST is to be charged on shifting of Transmission Lines on request of NHAI (Contribution work) for widening of road, at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(ii) Under which provision section GST is to be charged on construction and installation of sub-station / transmission lines on behalf of big industries other third parties for power supply (contribution works)., at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(iii) Whether the PSTCL can claim Input Tax Credit on material and services used in above works (either the work done by PSTCL itself or on turnkey basis) as the property remains under the ownership of PSTCL?

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

1. Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC ? 

2. Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? 

3. If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices? 

4. Can we raise separate invoice for only Service charges for arrangement of such services?

1. Whether the applicant is eligible to take the ITC on the vendor invoices received towards food served in the canteen?

1. Whether the product by name "Crackle", manufactured and supplied by the applicant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours , should be classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery.?

1. Whether the applicant is duly eligible to take full credit of GST Charge in Tax invoice issued by supplier and GST was paid by such supplier to government even though later commercial/ financial credit note is issued for part amount of invoice.

 2. Whether the applicant is required to reverse the ITC proportionately to the extent of financial/ commercial credit note issued by supplier.

Whether the sale of duty credit e-Scrips is only other income and not form part of Turnover for applying Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Rules, 2017?