SBA Fintax

It is held that Hand Sanitizers manufactured by the applicant belong to the category of Alcohol based hand sanitizers and are classifiable under heading 3808 to which 18% GST rate is applicable. Merely classifying any goods as essential commodity will not be the criteria for exempting such goods from GST.

ITC is not admissible on goods purchased for purpose of construction and maintenance of warehouse used for letting out on rent, such as vitrified tiles, marble, granite, ACP sheet, steel plates, TNT Tor(saria), bricks, cement, paint and other construction material under section 17(5).

Where petitioner had inadvertently paid tax under head CGST, instead of IGST, and as such it was not a case of short payment and this mistake had occurred in early phase of implementation of GST, petitioner could not have been saddled with liability to pay interest on such amount.

Applicant, a co-operative housing society paying GST on maintenance charges collected from its members shall not be entitled to ITC of GST paid on replacement of existing lift/elevator at its own premises to vendor registered under GST Act for manufacture, supply, installation and commissioning of lift/elevator, as lift, after er****on and installation is an immovable property because it becomes part of an immovable property that is building.
(AAR - MAHARASHTRA)

Where Competent Authority had detained goods of assessee under transport and also vehicle at a place vizhavila on ground that e-Way Bill showed that it was to cover a transportation from Pazhoor-Peppathi to Vettoor road-Kaniyapuram, whereas Vazhayila was not on that route, detention of goods solely because driver had opted for a different route was not justified.

Where applicant has himself built marriage hall for which he has received various goods such as cement, steel, sand, tiles, bathroom fittings etc. as inputs and services by architect, labour contractor etc. as input services and was using same to rent out to customers for occasions i.e. furtherance of his business, therefore, as per section 17(5)(d), no input tax credit is available on any goods or services received by applicant for such construction even if used in course or furtherance of business.

Where appellant provides loading and unloading services of imported raw whole yellow peas when cargo of said yellow peas reaches port of entry from foreign land, services so rendered are not eligible for exemption under Sl. No. 54(e) of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017.