1. Rajshri Foods Pvt. Ltd. (Karnataka AAR)
Ruling No. KAR-ADRG-06/2018 dated 23-04-2018

Transfer of a going concern, either as a whole or an independent part thereof, for a lump sum consideration is a supply of service and is exempt under Sl. No. 2 of Notification No. 12/2017 - CT(Rate) dated 28-06-17.

2. Maharashtra State Power Generation Co. Ltd. (Maharashtra AAR)
Order No. GST-ARA-15/2017-18/B-30 dated 08-05-2018

Liquidated damages deducted by the applicant from the aggregate contract value in case of delay in erection/ testing and commissioning is “tolerating an act” as per clause 5(e) of Schedule II of the CGST Act and is classified as ‘Other Services’ liable to tax @ 18%.

3. Switching Avo Electro Power Ltd. (West Bengal AAR)
Case No. 04 of 2018 decided on 21-03-2018

Supply of UPS and Battery when sold separately for a single price is to be treated as Mixed Supply. Supply of UPS with built-in battery is to be treated as Composite Supply.

4. Synthite Industries Ltd. (Kerala AAR)
Order No. CT/2275/18-C3 dated 26-03-2018

The applicant is neither liable to GST on the sale of goods procured from China and directly supplied to USA nor on the sale of goods stored in the warehouse in Netherlands, after being procured from China, to customers, in and around Netherlands, as the goods are not imported into India at any point.

5. Caltech Polymers Pvt. Ltd. (Kerala AAR)
Order No. CT/531/18-C3 dated 26-03-2018

Recovery of food expenses from the employees for the canteen services provided by company would come under the definition of ‘outward supply’ as defined in section 2(83) of the CGST Act, 2017, and therefore, taxable as supply of service under GST.

6. Fermi Solar Farms Pvt. Ltd. (Maharashtra AAR)
Order No. GST-ARA-03/2017/B-03 dated 03-03-2018

Setting up and operation of solar photovoltaic plant is in the nature of a “works contract” in terms of clause (119) of section 2 of the CGST Act, 2017, and therefore, is to be treated as a supply of services liable to tax @ 18%.

7. CMS Info Systems Ltd. (Maharashtra AAR)
Order No. GST-ARA-08/2017/B-11 dated  19-03-2018

Supply of cash carry vans as scrap after its usage shall be treated as ‘supply’ in the course or furtherance of business and would attract GST. On the question of availability of ITC on purchase of motor vehicles to be used as cash carry vans, the members of the AAR differed on their opinions and hence, the issue has been referred to the Appellate Authority for Advance Rulings.

8. Kansai Nerolac Paints Ltd. (Maharashtra AAR)
Order No. GST-ARA-17/2017/B-25 dated 05-04-2018

Accumulated credit by way of Krishi Kalyan Cess (KKC) which is carried forward in the Service Tax return of Input Service Distributor (ISD) on 
30-06-2017 cannot be claimed as transitional credit under GST.

9. Habufa Meubelen B.V (Rajasthan AAR) RAJ/AAR/2018-19/05

Reimbursement of salary and expenses paid by a foreign located Head quarters to a liaison office situated in India not liable to be registered under GST, as long as Indian liaison office does not provide any consultancy directly or indirectly and with or without consideration.

10. IL&FS Education & Technology Services Ltd. (Odisha AAR)
ORDER NO. 01/ODISHA-AAR/18-19

Any training service provided to Body Corporate created by the State or Central Government does not qualify under exemption under Entry 72 of the Notification No. 12/2017 dated 28-06-2017, to be entitled to the benefit of exemption from GST.

11. MD Mohta (West Bengal AAR)
ORDER NO. 08/WBAAR/2018-19

“Rakhi” cannot be treated as handicraft and hence not exempt as per Notification 2/2-17 Central Tax(Rate). It is to be treated as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28-06-2017 (Note (v) of 1125 –FT dated 28-06-2017 of State Tax).

12. Zaver Shankerlal Bhanushali (Maharashtra AAR)
GST-ARA- 29/2017-18/B-37

GST is applicable on the compensation received by a tenant by the developer or owner for alternate accommodation received by them. This is a service since act of vacating premises for facilitating the developer implies that the applicant has agreed to do an act and such act, of vacating the premises covered under the Sch II 5e agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act.;

GST applicable on compensation received by a tenant for alternate accommodation /damages for delayed handover possession of new premises by the developer or owner.

13. BASF India Ltd. (Maharashtra AAR)
NO.GST-ARA-27/2017-18/B-36

Goods sold on high seas are not taxable, they are exempt supply as per Section 2(47) of the CGST Act. Input tax credit attributable to the exempt supply will have to be reversed as per Section 17 of the CGST Act.

14. IT Development Agency (ITDA)(Uttarakhand AAR)
RULING NO. 04/2018-19

Government/Authority providing services to other Government/Authority is exempted from GST, but no exemption for supply of goods from one Government/authority to another.

15. Veena Chemicals (Kerala AAR)
ADVANCE RULING ORDER NO. CT/4683/2018-C3

Joint replacements do not fall under the entry classifying artificial parts of the body, instead it falls under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 will attract 5% GST.

16. Mitora Machinex (P.) Ltd. (Gujarat AAR)
AVANCE RULING NO. GUJ/GAAR/RULING/2018/1

“Ice Cream Making Machine” are classifiable as ‘Refrigerators’ classifiable under Tariff Heading 84.18 and not under Tariff Heading 84.38 of the Customs Tariff Act, 1975 i.e., Machinery for industrial preparation or manufacture of food or drink.

17. Macro Media Digital Imaging (P.) Ltd. (Telengana AAR)
ADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018

Printed advertisement material is undertaken as per the customers specification and except specifying the specifications and designs to be printed, clients/customers of applicant does not provide any materials and all required materials for the preparation of the advertisement materials are procured by the applicant, and the applicant is transferring the title in the goods i.e., printed advertisement materials. Therefore, instant case of supplying printed advertisement materials amounts to supply of ‘goods’ only and classifiable under Customs Tariff Entry 4911.

18. Aqua Machineries (P.) Ltd. (Gujarat AAR)
ADVANCE RULING NO. GUJ/GAAR/R/2017-18/4

The terms ‘sewage’ and ‘water’ have been separately used in the Notification 1/2017 Central Tax (Rate) and therefore the term ‘water’ cannot be said to include ‘sewage’ or waste. Had the intention of the legislature been to include ‘sewage’. Thus Power driver pumps for sewage or waste not covered by tax rate of 12% for Item No 192 Tariff Entry 8413: Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tubewell turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps.

19. Rara Udhyog (Rajasthan AAR)
ADVANCE RULING NO. RAJ/AAR/2018-19/06

Mechanised cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods therefore does not fall under NIL Rated Entry no. 24(i)(iii) of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and the Entry No. 55 of the Notification No. 12/2017 Central tax (Rate) i.e. “Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce.” This is because intermediate production process of jobwork in general directly relates to production of any agricultural produce on the farm, whereas in this case they cleaning happens in other locations with machines and other devices.

20. Shalesh Kumar Singh (Delhi AAR)
ADVANCE RULING NO. 04/DAAR/2018

‘Dried Tobacco Leaves’ are not taxable as ‘Tobacco leaves’. They undergo a process of ‘Curing’ which involves drying, cleaning of dust particles, etc. and are therefore not classifiable as ‘Tobacco leaves’, instead they are classifiable as unmanufactured tobacco liable to be classifiable at 28% tax under Sch IV Item no 13 Tariff Entry 2401.

21. Sayre Therapuetics Pvt. Ltd. (Karnataka AAR)
Advance Ruling No KAR/ADRG 5/2018

Medical team involved in providing diagnosis, pre-and post-counselling therapy for prevention of rare diseases by providing specific and sophisticated tests, qualifies as a clinical establishment and provides Health care services attracting NIL rate of tax as per Item No. 74 of Notification 12/2017 Central Tax (rate).

22. Bahl Paper Mills Ltd. (Uttrakhand AAR)
AAR NO. 07/2017-18

An importer is required to pay IGST on the ocean freight even if the importer has paid IGST on CIF value imported .goods as per Notification No. 8/2017- Integrated Tax (Rate) dated 28-6-2017 and Notification no. 10/2017- Integrated-tax’ (Rate) dated 28-6-2017.

23. Giriraj Renewable private Ltd. (Karnataka AAR) Advance Ruling No. KAR ADRG 01 / 2018

Supply of turnkey engineering, EPC Contract for solar power plant is a composite supply and the principal supply is ‘Solar power generating system’ and is to be taxed at 5%.

24. Skilltech Engineers Contractors Pvt. Ltd.
Advance Ruling No. KAR ADRG 3 /2018

Contract for power lines, erection of transmission towers and transformers with three connected agreements for the supply of materials erection and civil works respectively. All the three contracts were awarded in response to a single tender notification and the general terms and conditions were commonly applied to all the three agreements. Therefore it is an indivisible contract.

Contract with statutory body or corporate owned by the Government cannot be termed as ‘Government’ or ‘Local body’, hence not entitled to the benefit of concessional rate of GST@12% in terms of Notification No. 24/2017-Central Tax (Rate) dated 21-09-2017.

25. Photo Products Company Pvt. Ltd. (West Bengal AAR)
Order no. : 06/WBAAR/2018-19

Printing of photographs from Media or content supplied by customer is classifiable under SAC 9989 and hence taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 – Central Tax (Rate) dated 28-06-2017 (1135 – FT dated 26-06-2017 of the State Tax), as stood amended vide Notification No. 31/2017 – Central Tax (Rate) dated 13/10/2017 (1795 – FT dated 13-10-2017 of the State Tax).

26. Rashmi Hospitality Services (Gujarat AAR)
ADVANCE RULING NO. GUJ./GAAR/R/2018/8

Supply of food and beverages at inhouse factory canteens wherein it is consumed by the employees/workers of the customers constitutes a service by the provider to the customer and not to its employees and workers, therefore classifiable as ‘Outdoor catering’ as per No. 7(v) of Notification No. 11/2017 Central Tax (Rate).