GST AUTHORITY FOR ADVANCE RULING

Supply of medicines/consumables in course of providing health care services is ‘composite supply’, exempt under GST :Alcon Resort Holdings (P.) Ltd., In reASHOK V. RANE AND JAI KUMAR MEENA, MEMBER,ADVANCE RULING NO. GOA/GAAR/6 OF 2018-19/3749,JANUARY 22, 2019
Services of renting out dwelling units for residential purposes are exempt from GST
Applicant's service of renting/leasing out dwelling units which were used by recipient for residential purpose was exempt under Sl. No. 12 of Notification No. 12/2017-CT (Rate) dated 28.06.2017 (corresponding State Notification No. 1136 - FT dated 28.06.2017), as amended from time to time
ITC of GST paid on materials used for repair & maintenance of building not available to the extent being capitalized
Where applicant, a hotelier incurs expenditure on repair and maintenance of building and its components, input tax credit of GST paid on building materials and on labour supply will not be available to applicant to extent of capitalization of building materials and services. Input tax credit of GST paid on supply of wood, board, mica, tapestry, paint, polish and other consumables and on lobour supply meant for repair of existing furniture and fixtures will be available to applicant-hotelier in accordance with provisions of section 16 of CGST/RGST Act, 2017
GST registration not mandatory in every state where only godowns are situated

Gandhar Oil Refinery (India) Ltd., In re - [2019] 106 taxmann.com 291 (AAR - MAHARASHTRA)The Authority for Advance ruling, Maharashtra held that since the goods is only stored in godowns in various States and all transactions are done from the Head Office in Mumbai, the applicant is not required to obtain separate registration in each State.

ITC of motor vehicle purchased for providing rent-a-cab services is inadmissible under GST
The Authority for Advance Ruling, West Bengal observed that as per the CGST Act, 2017, input tax credit on inward supply of motor vehicles is available when those are used for making further supply of such motor vehicles, transportation of passengers or imparting training on driving such motor vehicles. The nature of the service the applicant provides is classifiable under SAC 9966 as renting of a motor vehicle. Credit of GST paid on purchase of motor vehicles or other inputs for the supply of the applicant's service is not, therefore, admissible in terms of section 17(5)(b)(i).

No GST on medicines supplied to patients admitted for day procedure:
Supply of medicines, consumables, surgical items, items such as needles, reagents, etc., used in laboratory, room rent used in the course of providing healthcare services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as 'Composite supply' and eligible for exemption under the category 'health care services' under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017

Branded frozen chicken supplied in unit container is classified under HSN Code 02071200, taxable at 5% GST

Where goods i.e. chicken supplied by applicant are branded, frozen and supplied in a unit container, same are classifiable under Heading No. 02071200 and will attract GST at rate of 5 per cent (CGST 2.5 per cent + SGST 2.5 per cent)

Khadi readymade garments are not exempt from GST

Khadi readymade garments are not covered under entry of 130A, chapter headings 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28-6-2017. Khadi readymade garments will be classifiable under Chapter heading/tariff item 62, as per Notification No. 01/2017-Central Tax (Rate) dated 28-6-2017 will attract GST. If sale value of a readymade khadi garments is less than Rs. 1000 will attract GST @ 5% (SGST 2.5% + CGST 2.5%) and if sale value of a readymade khadi garments is more than Rs. 1000 will attract GST @ 12% (SGST 6% + CGST 6%)

Ruling on ‘Place of Supply’ in GST is not in the jurisdiction of AAR

Where applicant, manufacturer of hand-made cutting knives used in shoe industries to overseas as well as local customers seeks Advance ruling on whether CGST & SGST or IGST is payable on said supply, i.e., whether transaction is an inter-State supply or intra-State supply, since issue for which Advance Ruling is sought depends on 'Place of Supply' of goods, which is not in ambit of this authority, application is rejected without going into merits of case, on issue of lack of jurisdiction

Desktop supply with CPU, monitor, keyboard & mouse together is a single supply, taxable @ 18% GST
HP India Sales (P.) Ltd., In re - [2019] 110 taxmann.com 86 (AAR - TAMILNADU)