Contents A-7

COntentsMAGAZINE-Sabka

Vishwas

Legacy

Dispute

Resolution

Scheme,

2019

–Anattempt

tostart

afresh?//

SHUBHDIXIT,

RUBEL

BAREJA

29

-Availability

ofITCforexpenses

incurred

towards

promotional

schemes//POOJA

AGRAWAL

34

CASE LAW

TABLE OF CASES REPORTEDArihant

Dredging

Developers

(P.)Ltd.,In re

(AAR

-West

Bengal)

228

Ashis

Ghosh,

In re

(AAR

-West

Bengal)

224

AtinKrishna

v.Union

ofIndia

(All.)

272

Borbheta

Estate

(P.)Ltd.,In re

(AAR

-West

Bengal)

234

Champa

Nandi,

In re

(AAR

-West

Bengal)

217

Dredging

andDesiltation

Company

(P.)Ltd.,In re

(AAR

-West

Bengal)

237

Garden

SilkMills

Ltd.v.Union

ofIndia

(Guj.)

(Mag.)

42

Gurdeep

Singh

Sachar

v.Union

ofIndia

(Bom.)

258

LGElectronics

India

(P.)Ltd.v.State

ofU.P.(All.)(Mag.)

44

Mahendra

Kumar

Singhi

v.CCT(Kar.)

(Mag.)

46

Megotia

Construction

(P.)Ltd.v.Goods

&Service

TaxCouncil

(Jhar.)

(Mag.)

45

Mohana

Ghosh,

In re

(AAR

-West

Bengal)

211

Navi

Mumbai

Municipal

Corporation,

In re

(AAR

-Mah.)

294

R.K.Industries,

In re

(AAR

-Mah.)

243

Rajendrababu

Ambika,

In re

(AAR

-Tamil

Nadu)

284

West

Bengal

Lottery

Stockists

Syndicate

(P.)Ltd.v.Union

ofIndia

(Ker.)

(Mag.)

43

SUBJECT INDEXADVANCE RULING [SECTION 97 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Application for-Applicability

ofE-way

billprocedure

andGSTR-

1areoutside

purview

ofAdvance

Ruling,

hence,

noAdvance

Ruling

isgiven

onsame

-Rajendrababu Ambika,

Inre(AAR

-Tamil

Nadu)

284

ASSOCIATE ENTERPRISE [SECTION 2(12) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

-Where

applicant

caters

civic

services

toresidents

ofcitybyprocuring

services

orgoods

fromcontractors

through

tendering

process

which

include

Online

Tendering

andOffline

Tendering(Manual

Tendering),

Online

Tendering

andOffline

Tendering

issupply

ofservice

taxableunder

Heading

No.9997

-Navi Mumbai Municipal Corporation, In

re(AAR

-Mah.)

294

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 9

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A-8 Contents

CENTRAL GOODS AND SERVICES TAX ACT, 2017

-Section

2(12)

294

-Section

2(30)

284

-Section

2(119)

285

-Section

7

258

-Section

1144

-Section

17

211

-Section

2543

-Section

5442

-Section

97

285

-Section

13246

-Section

14045

CENTRAL GOODS AND SERVICES TAX RULES, 2017

-Rule

31A

258

CIRCULARS AND NOTIFICATIONS

-Notification

No.1/2017

-Central

Tax(Rate),

dated

28-6-2017

243

-Notification

No.11/2017-Central

Tax(Rate),

dated

28-6-2017

211, 217, 224, 285, 295

-Notification

No.12/2017-Central

Tax(Rate),

dated

28-6-2017

234

-Notification

No.8/2017

-Integrated

Tax(Rate),

dated

28-6-2017

228, 237

-Notification

No.9/2017

-Integrated

Tax(Rate),

dated

28-6-2017

228, 237

-Notification

No.39/2017-Integrated

Tax(Rate),

dated

13-10-2017

224, 228, 237

-Notification

No.II(2)/CTR/532(d-14)/2017,

dated

29-6-2017

285

-Notification

No.2/2018-Integrated

Tax(Rate),

dated

25-1-2018

228, 237

-West

Bengal

Notification

No.1135-FT,

dated

28-6-2017

211, 217, 224

-West

Bengal

Notification

No.1136-FT,

dated

28-6-2017

234

-Circular

No.17/17/2017-GST,

dated

15-11-2017

42

-Circular

No.51/25/2018-GST,

dated

31-7-2018

228

CLASSIFICATION OF GOODS

- Steel mugs with a plastic outer body[Heading No. 7323]

-Steel

mugwithaplastic

outer

bodyistobetreated

asanarticle

ofsteel;

therefore

covered

under

Sl.No.184ofSchedule

IIofNotification

No.1/2017

-Central

Tax(Rate),

dated

28-6-2017

-R.K. Industries, In

re(AAR

-Mah.)

243

CLASSIFICATION OF SERVICES

- Filling foundation or plinth by silver sand [Heading No. 99543 - Site preparation ser-vices]

-Where

applicant

hasprocured

twocontracts

from

one‘M’forfilling

foundation

orplinth

bysilver

sand

inlayers

andalsoforfilling

compound,

tank,

lowland,

ditches,

etc.withgood

earth

spread

inlayers,

applicant’s

supply

to‘M’isworks

contract

service,

classifiableassitepreparation

service

andtaxable

atrateof18percentunder

Sl.No.3(xii)

ofNotification

No.11/2017-Central

Tax(Rate),

dated

28-6-2017

(corresponding

State

NotificationNo.1135-FT,

dated

28-6-2017)

-Ashis Ghosh, In

re(AAR

-West

Bengal)

224

- Hiring of diesel-hydraulic shunting locomotive on lease[Heading No.996731 - Railway

pushing or towing services]-Where

applicant

provides

diesel-hydraulic

shunting

locomo-

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 10

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Contents A-9

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 11

tivetooneDVC

onlease

fortransportation

ofcoal,

etc.toDSTPS

Railway

Siding

from

AndalRailway

Station,

applicant’s

service

toDVC

isclassifiable

as‘railway

pushing

andtowing

service’

andtaxable

atrateof18percentunder

Sl.No.11(ii)

ofNotification

No.11/2017-Central

Tax(Rate),

dated

28-6-2017

(corresponding

State

Notification

No.1135-

FT,dated

28-6-2017)

-Champa Nandi, In

re(AAR

-West

Bengal)

217

- Irrigation, water management and watershed development[Chapter 99 - Exempt services]

-Applicant’s

supply

ofnavigation

andwaterway

services

toimprove

navigability

ofriver

toaGovernment

undertaking

isexempt

from

GSTunder

Sl.No.3AofNotification

No.9/2017

-Integrated

Tax(Rate),

dated

28-6-2017

assaidactivity

isinrelation

tofunction

asentrusted

toGram

Panchayat

under

article

243G

ofConstitution

-Arihant Dredging

Developers (P.) Ltd., Inre(AAR

-West

Bengal)

228

- Minor irrigation and waterways services [Chapter 99 - Exempt services]-Where

aGovt.

undertakinghasawarded

applicant

acontract

forre-sectioning

ofriver,

saidsupply

ofservices

byapplicant

isexempt

under

Sl.No.3AofNotification

No.9/2017

-Integrated

Tax(Rate)

dated

28-6-2017

witheffect

from

25-1-2018

-Dredging and Desiltation Company

(P.) Ltd., Inre(AAR

-West

Bengal)

237

- Online fantasy sports gaming[Heading No. 9984 - Online content services]

-Online

Fantasy

SportsGaming

arenotgambling

services,

rather

aregames

ofskills,

hence,

respondent

company’sactivity

ofconducting

Online

Fanstasy

Sports

Gaming

fallsunder

entry

998439

havingapplicable

rateofGSTat18percent-Gurdeep Singh Sachar v. Union of India

(Bom.)

258

- Online tendering and offline tendering service [Heading No. 9997 - Other services]-Where

applicantcaters

civic

services

toresidents

ofcitybyprocuring

services

orgoods

from

contractorsthrough

tendering

process

which

include

Online

Tendering

andOffline

Ten-

dering(Manual

Tendering),

Online

Tendering

andOffline

Tendering

issupply

ofservice

taxableunder

Heading

No.9997

-Navi Mumbai Municipal Corporation, In

re(AAR

-Mah.)

294

- Renting/leasing out of dwelling units for residential purpose [Heading No. 9963/9972 - Accomodation, food and beverage services/Real estate services]

-Where

applicant

owns

fourdwelling

units

andithasletoutthese

units

toindividuals

andacommercial

entity

forresidential

purpose,

applicant’s

service

ofrenting/leasing

outdwelling

units

forresidential

purposeisexempt

from

GSTunder

Sl.No.12ofNotification

No.12/2017-Central

Tax(Rate),

dated

28-6-2017

(corresponding

State

Notification

No.1136-FT,

dated

28-6-2017)

-Borbheta Estate (P.) Ltd., In

re(AAR

-West

Bengal)

234

- Repair/replacement works of existing structures [Heading No. 998717 - Maintenance and repair services of commercial and industrial machinery] - Repair/replacement

works

ofexisting

structures

being

carried

onbyapplicant

involved

indairy

machinery

work

inpursuance

towork

order

bytwodifferent

milkproducers

union

isacomposite

supply

classifiableunder

heading

998717

andtaxable

atrateof18percentGST-Rajendrababu

Ambika, Inre(AAR

-Tamil

Nadu)

284

- Supply of cabs on rental basis[Heading No. 9966 - Rental services of transport vehicles]

-Where

applicant

supplies

cabs

onrental

basis

toinstitutes

likeWest

Bengal

Postal

Circle,

natureofservice

applicant

provides

isclassifiable

under

Heading

No.9966

asrenting

ofa

motor

vehicle

-Mohana Ghosh, In

re(AAR

-West

Bengal)

211

EXPORT OF GOODS [SECTION 2(5) OF THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017]

-Where

one‘R’hadbeen

operating

duty

freeshops

(DFS)

atLucknow

Airport,

sale/supply

ofgoods

atInternational

Airport

departure

terminals

byDFSwould

amount

toexport

ofgoods

-Atin Krishna v. Union of India

(All.)

272

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A-10 Contents

GOODS TARIFF HEADING NO.-WISE

Heading No. 7323

-Steel

mugs

withaplastic

outer

body

243

GUJARAT GOODS AND SERVICES TAX ACT, 2017

-Section

5442

INPUT TAX CREDIT [SECTION 17 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Credit and blocked credits, apportionment of - Whereapplicant

supplies

cabs

onrental

basistoinstitutes

likeWest

Bengal

Postal

Circle,

GSTpaidonpurchase

ofmotor

vehicles

forsupplying

rent-a-cab

service

isnotadmissible

forcredit

-Mohana Ghosh, In

re(AAR

-West

Bengal)

211

INTEGRATED GOODS AND SERVICES TAX ACT, 2017

-Section

2(5)

273

-Section

16

273

JHARKHAND GOODS AND SERVICES TAX ACT, 2017

-Section

14045

KARNATAKA GOODS AND SERVICES TAX ACT, 2017

-Section

13246

KERALA STATE GOODS AND SERVICES TAX ACT, 2017

-Section

2543

LEVY AND COLLECTION OF TAX [SECTION 11 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Exemption - Power to grant-Where

assessee

hadestablished

anewunitinUttar

Pradesh

anditwaseligible

forexemption

from

payment

oftaxunder

Uttar

Pradesh

Sales

TaxAct,1948

andthenunder

Uttar

Pradesh

Trade

TaxAct,1948

andthenunder

Uttar

Pradesh

ValueAdded

TaxAct,2008,

there

isnoscheme

forsuch

exemption

under

Goods

andServices

TaxRegime

-LG Electronics India (P.) Ltd. v. State of U.P.

(All.)(Mag.)

44

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017

-Section

2(12)

294

-Section

7

258

OFFENCES [SECTION 132 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Punishments for certain offences - WhereCompetent

Authority

hadinitiated

proceedings

undersection

132against

assessees

[husband

andwife]

alleging

thattheyhadplayed

fraudincircular

billing

trading,

assessees

were

ordered

tobereleased

onbailinevent

oftheir

arrest,

subject

toeach

ofthem

executing

apersonal

bond

forRs.5lakhs

withtwosureties

forlikesum-Mahendra Kumar Singhi v. CCT

(Kar.)

(Mag.)

46

REFUND [SECTION 54 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Tax - Whereassessee

filedrefund

claims

under

provisions

ofsection

54(3)

andCompetent

Authorityissued

onassessee

deficiency

memo

under

Form

GSTRFD-03

pointing

outseveral

deficiencies,

assessee

wasentitled

tore-credit

ofrefund

amount

onbasis

ofForm

GSTRFD-03

issued

byCompetent

Authority

initsElectronic

Credit

Ledger

-Garden Silk

Mills Ltd. v. Union of India(Guj.)

(Mag.)

42

REGISTRATION [SECTION 25 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Procedure for-Where

assessee

hadapplied

forregistration

under

GSTActandCompe-

tentAuthority

rejected

application

stating

thatitwasnotinaccordance

withprovisions

ofAct,assessee

wasdirected

tofileafresh

application

forregistration

before

Competent

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 12

E-JOURNAL

Contents A-11

Authority,whowould

takeafresh

decision

onitinaccordance

withlaw-West Bengal

Lottery Stockists Syndicate (P.) Ltd. v. Union of India(Ker.)

(Mag.)

43

SERVICES TARIFF HEADING NO.-WISE

Chapter 99 - Exempt services

-Irrigation,

water

management

andwatershed

development

228

-Minor

irrigation

andwaterways

services

237

Heading No. 99543 - Site Preparation Services

-Filling

foundation

orplinth

bysilver

sand

224

Heading No. 9963/9972 - Accomodation food and beverage services/Real estate services

-Renting/leasing

outofdwelling

units

forresidential

purpose

234

Heading No. 9966 - Rental services of transport vehicles

-Supply

ofcabs

onrental

basis

211

Heading No. 996731 - Railway pushing or towing services

-Hiring

ofdiseal-hydraulic

shunting

locomotive

onlese 217

Heading No. 9984 - Online content services

-Online

fantasy

sports

gaming

258

Heading No. 998717 - Maintenance and repair services of commercial and industrial machinery

-Repair/replacement

works

ofexisting

structures

284

Heading No. 9997 - Other services

-Online

tendering

andoffline

tendering

service

294

SUPPLY

- Composite supply - Repair/replacementworks

ofexisting

structures

being

carried

onbyapplicant

involved

indairy

machinery

work

inpursuance

towork

order

bytwodifferent

milkproducers

union

isacomposite

supply

classifiable

under

heading

998717

andtaxable

atrateof18percentGST-Rajendrababu Ambika, In

re(AAR

-Tamil

Nadu)

284

- Scope of [Section 7 of the Central Goods and Services Tax Act, 2017] - IncaseofOnline

FantasySports

Gaming

being

conducted

byrespondent,

GSTwould

beapplicable

onlyon

amount

received

andretained

byrespondent

towards

platform

feebeing

amount

collectedforsupply

ofgoods/services

andnotonentire

money

which

isputatstake

byplayer

-Gurdeep Singh Sachar v. Union of India

(Bom.)

258

- Zero rated supply [Section 16 of the Integrated Goods and Services Tax Act, 2017] - Where

one‘R’hadbeen

operating

duty

freeshops

atLucknow

Airport,

anyaccumulated

unutilizedinput

taxcredit

would

berefundable

to

‘R’-Atin Krishna v. Union of India

(All.)

272

TAMIL NADU GOODS AND SERVICES TAX ACT, 2017

-Section

2(30)

284

-Section

2(119)

285

-Section

97

285

TRANSITIONAL PROVISIONS [SECTION 140 OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Input tax credit - Transitional arrangement for-Where

assessee

hadfiledawritpetition

forextending

dateofsubmitting

declaration

electronically

inForm

GST-TRAN-1

toavail

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 13

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A-12 Contents

GOODS & SERVICES TAX CASES SEPTEMBER 17 - SEPTEMBER 23, 2019 14

benefitofinput

taxcredit,

assessee

wasdirected

topre-

ferarepresentation

before

GSTCouncil

asalsobefore

NodalOfficer

forextending

timeforsubmitting

Form

GST-TRAN-1-Megotia Construction (P.) Ltd. v. Goods &

Service Tax Council(Jhar.)

(Mag.)

45

UTTAR PRADESH TRADE TAX ACT, 1948

-Section

4A44

WEST BENGAL GOODS AND SERVICES TAX ACT, 2017

-Section

17

211

WORKS CONTRACT [SECTION 2(119) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017]

- Applicant is stated to be involved in dairy machinery work

-Where

work

undertaken

byapplicant

isrelated

torepair/replacement/installation

ofpartofmachinery

usedindairy

industry,

however

isnotrelated

toanyim-

movableproperty,

activity

undertaken

byapplicant

does

notfallunder

category

ofworks

contract

-Rajendrababu

Ambika, Inre(AAR

-Tamil

Nadu)

284

FOUNDER EDITOR : U.K. BHARGAVA

EDITOR : RAKESH BHARGAVA

HONY. CONSULTING EDITOR : V.S. DATEY

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