Appellate Orders

Whether the supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST / SGST?

Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

“Whether various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017”.

1. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?

2. Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?

In view of the above, the taxability of Custom milling of Rice provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution will be strictly governed by circular No. 153/09/2021-GST dated 17.06.2021 issued by the Government of India, Ministry of Finance, Department of Revenue as under:

Public Distribution specifically figures at entry 28 of the 11th Schedule to the constitution, which lists the activities that may be entrusted to a Panchayat under Article 243G of the Constitution. Hence, said entry No. 3A of Notification No.12/2017- Central Tax (Rate) dated 28-06-2017 would apply to composite supply of milling of paddy into rice, provided that the value of goods supplied in such composite supply does not exceed 25% of the value of composite supply. Whether the value of goods in such composite supply is up to 25% or not is a matter of fact and requires ascertainment on case-to-case basis.

In case the supply of service by way of milling of paddy into rice, is not eligible for exemption under SI.No. 3A of Notification No.12/2017- Central Tax (Rate) dated 28-06-2017 for the reason that value of goods supply in such a composite supply exceeds 25%, then the applicable GST rate would be 5% if such composite supply is provided to a registered person, being a job work service (entry No.26 of notification No.11/2017- Central Tax (Rate) dated 28.06.2017.

Jurisdictional Tax authorities will verify the above on case to case basis.

The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/CG  SGST Act, 2017 because of the divergence of opinion between two members.

Work Contract service supplied by NBCC (India) Ltd. are entitled for concessional rate of 12% GST vide Serial No. 3(iv) of Notification No. 11/2017-C.t Rate, dated 28.06.2017 and matching state notification issued by the Government of Odisha.

(a) the service by way of grant of mining rights by the State Government is classifiable under heading 997337,

(b) the said service is covered by serial number 17 of notification number 11/2017 Central/StateTax (Rate), dated 28.06.2017, and

(c) the said service is taxable at the rate of 18% (9% CGST + 9% SGST) during the period 01.07.2017 to 31.12.2018; Post 1 January, 2019 no dispute remains, it is taxable at the rate of 18% (9% CGST + 9% SGST).

Appellate Tribunal does not find any reason to interfere with the order of Tamil Nadu Advance Ruling Authority in the matter.

Appeal by the party is rejected. Services to be provided by the appellant are leviable to GST, as specified under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2019 (as amended) read with exemption Notifications, if applicable, as per the exact nature of services to be provided by them.