Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
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861 | M/s Fire Prevent Systems | Karnataka | 1. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes. |
KAR/ADRG 16/2022 dated 17.05.2022 | 97 (2) ( e ) | |
862 | M/s Airport Director Airport Authority of India. | Uttar Pradesh | Ques-1 Whether the transfer of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited be treated as Supply u/s. 7 0f the Central Goods and Service Tax Act, 2017(“UPGST”)? Ans-1- The Subject Supply of ‘Transfer of Going Concern service’ is Supply under Section 7 CGST Act, 2017. Ques-2- Whether the transfer of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited is treated as Supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz UPGST? Ans-2 The Subject Supply is ‘Transfer of Going Concern service’ and the same is not covered in clause 4 of schedule II of CGST Act viz-a-viz UPGST. Ques-3- Whether the transfer of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited is covered under the Entary No. 2 of the exemption notification No. 12/2017- Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017? Ans-3- The Subject Supply is covered vide entary No. 2 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017. Ques-4 If the answer is negative, then whether GST is leviable on the transfer of Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of India to the M/s Adani Lucknow International Airport Limited? Ans-4 Ruling not required, in pursuance to Ruling at serial no.3. Ques-5- Whether the aforesaid transfer of asset be treated as services and the classification the same? Ans-5- Ruling not required, in pursuance to Ruling at serial no.2 &3. Ques-6 Whether the concession fees paid by M/s Adani Lucknow International Airport Limited to M/s. Airport Authority of India be treated as consideration for transfer of business? Ans-6- No Ques-7- Whether GST is applicable on Monthly/Annual concession fees charge by the Applicant on the M/s Adani Lucknow International Airport Limited? If yes at what rate? Ans-7- No Ques-8- Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/staff cost on M/s Adani Lucknow International Airport Limited? If yes at what rate? Ans-8- Yes, at the rate of 18%(9% CGST and 9% SGST) Ques-9 Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the Applicant from M/s Adani Lucknow International Airport Limited? If yes at what rate? Ans-9- NO Ques-10- Whether any reversal is required in accordance with section 17(2)/(3) of CGST Act viz-a-viz UPGST Act? Ans-10- Yes. |
UP_AAR_03 dated 13.05.2022 | 97(2)(b), (e) &(g) | |
863 | M/s. NaimunnishaNadealiSaiyed (Legal Name), Star Enterprise (Trade Name) | Gujarat | Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation? |
GUJ/GAAR/R/2022/32 dated 13.05.2022 | 97(2)(a) | |
864 | M/s Shell Energy India Pvt. Ltd. | Gujarat | Whether value attributable to SUG stipulated in the Agreement between the Applicant and Customers is subject to the 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.? |
GUJ/GAAR/R/2022/26 dated 11.05.2022 | 97(2)(c) | |
865 | M/s. Swadeshi Empresa Pvt.Ltd | Gujarat | HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley |
GUJ/GAAR/R/2022/29 dated 11.05.2022 | 97(2)(a) | |
866 | M/s. Adani Green Energy Ltd. | Gujarat | Whether the Applicant is liable to discharge GST under the reverse charge mechanism in respect of the services of arranging for subscription supplied to the Applicant, by the Managers located in the non-taxable territory? |
GUJ/GAAR/R/2022/30 dated 11.05.2022 | 97(2)(e) | |
867 | M/s. Indian Society of Critical Care Medicine | Gujarat | 1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CTR, dated 28.06.17 read with annexure attached to it in relation the following services: a. Service provided by ISCCM to the delegates; b. Service provided by ISCCM to the exhibitors. 2. In relation to the brand promotion packages offered by ISCCM in the course of the event, a. What shall be the nature of service and classification in accordance with Notification No. 11/2017-CTR, dated 28.06.17 read with annexure attached to it? b. Whether ISCCM is liable to pay tax on services provided to the brand promoters or the liability to pay tax on such services falls on recipient under reverse charge according to Notification No. 13/2017 Central Tax Rate? 3. Whether Input Tax Credit is admissible for ISCCM in respect of tax paid on the following a. Services provided by the hotel including accommodation, food & beverages b. Supply of food and beverages by outside caterers c. Services provided by event manager like pickup & drop, exhibition stall setup, tenting, etc |
GUJ/GAAR/R/2022/28 dated 11.05.2022 | 97(2)(a),(b) & (d) | |
868 | M/s. Gujarat Rural Industries Marketing Corporation Ltd., | Gujarat | What is the GST Rate on Tailoring Kit ? |
GUJ/GAAR/R/2022/31 dated 11.05.2022 | 97(2)(e) | |
869 | M/s. Tata Advanced Systems Limited | Gujarat | i.What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)? |
GUJ/GAAR/R/2022/27 dated 11.05.2022 | 97(2)(a),(b),(c),(e) & (g) | |
870 | M/s. Vinair Systems & Services | Telangana | 1.Can we do item wise billing for every product in the Air Handling units independently taking the benefit of lower rate of taxation instead of adopting the higher rate of taxation? 2. In case of procurement of higher rate items i.e. 28% from different company and rest of the system (less than 28%) from other company is agreeable? Or Section 8 of the Act is invoked and does department take a view of higher rate of taxation for the whole system? |
TSAAR Order No. 24/2022 Dated 10.05.2022 | 97(2)(e) |