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2023 (4) TMI 540 - AAR - GSTClassification of supply - rate of IGST - supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare - supply of Mattress to any Hostel of Educational Institutions - HELD THAT - Perusal of Notification No.02/2017 IT (Rate) dated 28.06.2017 reveals no exemption available for HSN 9404, leave alone supplies to hostel students of Government educational institutions - The applicant has merely mentioned Schedule III as applicant's interpretation of law and/or facts. Schedule III of the Act provides various activities or transactions which shall be treated neither as a supply of goods nor a supply of services, wherein the goods supplied by applicant, on which clarification is sought by the applicant, is not found mentioned. It is pertinent to note that Notification No.02/2017 IT (Rate) dated 28.06.2017 providing exemption for inter-state supply of goods and Notification No. 1/2017 I.T (Rate) dated 28.06.2017 providing effective rate of tax for inter-state supply of goods, have not provided any exemption or concessional rate of IGST based on end use of Mattresses. Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to hostel students of Government Schools, educational institutions of Government of Karnataka under Department of Social Welfare, through M/s Coir Industrial Co-operative Society Limited is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017, as amended by Notification No.43/2017 I.T (Rate) dated 14.11.2017 - Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to any hostel of educational institutions in other State is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017, as amended by Notification No.43/2017 I.T (Rate) dated 14.11.2017.
Issues involved:
The judgment involves issues related to the applicability of IGST rate on the supply of mattresses to hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare, and the applicability of IGST rate on the supply of mattresses to any hostel of educational institutions. Applicability of IGST rate on supply of Mattress to Hostel students of Government Schools, Educational Institutions of Government of Karnataka, Department of Social Welfare: The applicant sought an Advance Ruling on the IGST rate applicable to the supply of mattresses to hostel students of Government Schools and educational institutions. The applicant supplied mattresses classified under HSN 940429 @ IGST 18% to M/s Coir Industrial Co-operative Society Limited, which then delivered the mattresses to the respective educational institutions. The ruling clarified that the supply of mattresses to hostel students of Government Schools in Karnataka is liable to IGST @ 18% under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017, as amended by Notification No.43/2017 I.T (Rate) dated 14.11.2017. Applicability of IGST rate on supply of Mattress to any Hostel of Educational Institutions: The applicant also inquired about the IGST rate applicable to the supply of mattresses to any hostel of educational institutions. The ruling stated that mattresses classified under HSN 940429 supplied by the applicant to any hostel of educational institutions in another state are liable to IGST @ 18% under Schedule III of Notification No.01/2017 I.T (Rate) dated 28.06.2017, as amended by Notification No.43/2017 I.T (Rate) dated 14.11.2017.
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