Authority for Advance Ruling (AAR)

Appellate Authority  reject the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Commissionerate and uphold the ruling given by the Authority for Advance Ruling in KAR ADRG 31/2022 dated 8th September 2022.

Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (vija) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) dated 25th January 2018 If not, then what would be said GST rate and HSN so applicable on the said transaction? Whether Compensation cess applicable to the monthly lease fees received from M customers for leasing of pre-owned Cars C would be determined in accordance with J serial no. 42A of Notification No. 01/2017- Compensation cess (Rate) dated 28th June 2017? If not, then what about the said Compensation cess so applicable on the said transaction?

Application is rejected on the question whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

What will be the HSN Code and rate of tax of bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

1.Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

2.Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25- Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. Exporter ultimately exp01ts the rice to foreign buyer.

3.Whether GST would be applicable on supply of pre-packaged and labelled .rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice.

Whether the applicant, as a job worker, is liable to pay tax on gain of pure gold which is retained by him from the wastage allowed by his principal for manufacturing of gold ornaments.

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 the value of supply.

Whether the applicant is obliged to reverse input tax credit under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules, 2017 in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case.

Application has been withdrawn.

I.Since the Government of Kamataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as "Governmental Authority" or "Local Authority"?

ii.Since the Corporation is fully owned by the Government of Karnataka and audited by the Comptroller and Auditor General of India, whether filing of Annual Return in Form CSTR-9 and Form GSTR-9C is exempt under the Second Proviso to Section 44 of the CGST and KGST Acts?

iii.Whether the Corporation is eligible to claim input tax credit on the inward supply of goods and services, which are capitalized in the books of accounts?

iv.Whether the Corporation is eligible to claim input tax credit on the inward supply of services against output taxable supplies of support and auxiliary services and other supply of taxable goods?

V.Whether the Corporation is eligible to claim input tax credit (on inputs, input services and capital goods) proportionately on the taxable output supply of support services and goods (scrap etc.) as per the provisions of Rule 42 and 43 of the CGST and KGST Rules?

vi.Whether the Corporation is eligible to claim taxes paid under RCM, as input tax credit?

vii.Whether Additional Surcharge collected from Open Access Consumer as per sub section (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016. Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under the GST Acts 2

vii.Whether "Wheeling and Banking Charges allowed by Commission (KERC) as 5% and 2% of the energy input into the distribution system by Open Access consumer is taxable under the GST Acts?