GST Daily – Editorial Team
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Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The applicant was established under the Bombay Port Trust Act, 1879 and engaged in leasing of immovable properties and water areas within its territory. It entered into MoU with MMRDA, a government entity, for transferring of certain land and water areas by way of long-term lease for construction of Mumbai Trans Harbour Link (MTHL). It filed an application for advance ruling to determine the taxability of services provided to MMRDA.
The Authority for Advance Ruling observed that the supply of leasing of immovable properties and water areas within its territory by the applicant to MMRDA is nothing but supply of services. The MMRDA is established by State Government and applicant would be supplying pure services in relation to any function entrusted to a Panchayat/Municipality under article 243G/243W of Constitution. Therefore, as per provisions of Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017, services supplied by applicant would be exempted from GST. ? ? ?
The applicant was a manufacturer of packing material and it was engaged in supply of HDPE Drums to a merchant exporter. It would deliver goods under instructions of merchant exporter to premises of a chemical manufacturer who manufactures ethyl alcohol which would be packed in HDPE Drums and then exported by merchant exporter. It filed an application for advance ruling to determine the availability of concessional rate under Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017 for supplying drums to merchant exporters. ? ? ? ? ?
The Authority for Advance Ruling observed that in the present case, the impugned goods were not moved directly to Port, Inland Container Depot, Airport or Land Customs Station or to a registered warehouse, which is a pre-condition for availing concessional rate of GST. Therefore, applicant would not be entitled for 0.1 per cent concessional rate of tax under Notification No. 41/2017-Integrated Tax (Rate), dated 23-10-2017 on supply of HDPE Drums. ?
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