{"id":283248,"date":"2023-02-06T14:00:06","date_gmt":"2023-02-06T08:30:06","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=283248"},"modified":"2023-02-17T15:31:08","modified_gmt":"2023-02-17T10:01:08","slug":"kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2023\/02\/06\/kaar-input-tax-credit-can-be-claimed-on-trade-of-fresh-and-semi-processed-meat-products-and-packed-cold-cuts-spices-and-masala-powder-legal-research-legal-news-updates\/","title":{"rendered":"KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder"},"content":{"rendered":"
\n

Authority for Advance Ruling (Karnataka):<\/b> In an application sought for advance ruling filed by the applicant engaged in trading fresh and semi processed meat products like chicken, mutton, fish, pork and all type of packed cold cuts spices and masala powder etc., the two-member bench of M.P Ravi and Kiran Reddy T. held that input tax credit must be availed in terms of Section 16<\/a>, 17<\/a> of Central Goods and Services Tax Act, 2017<\/a> (\u2018CGST\u2019) read with Rule 42 of CGST Rules, 2017<\/a>.<\/p>\n

The applicant has sought advance ruling in respect of the following questions:<\/p>\n

1) What percentage of the Goods and services Tax(\u2018GST\u2019) should be claimed for nature of business as mentioned above for the following services received from service providers.<\/p>\n

\u2022 GST paid for shop on commercial rent to landlord<\/p>\n

\u2022 GST paid on commission to Dunzo and Swiggy for ecommerce online service.<\/p>\n

\u2022 GST paid on service charges charged by Paytm<\/p>\n

\u2022 GST paid on service charges charged by banks.<\/p>\n

2) What percentage of GST should be claimed for packing material, printed material, capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods.<\/p>\n

The Authority noted that the applicant is into supply of fresh and semi processed meat products like chicken, mutton, fish, pork and all types of packed cold cut, spices etc., and is apparently into trading of both taxable and exempted goods.<\/p>\n

The Authority said that the applicant is involved in the supply of both taxable and exempted supplies, the applicant must avail the input tax credit proportionately in terms of Section 16<\/a>, 17<\/a> of Central Goods and Services Tax Act, 2017<\/a> (\u2018CGST\u2019) read with Rule 42 of CGST Rules, 2017<\/a>; wherein the procedure to be followed is clearly mentioned.<\/p>\n

3) What will be the GST consequences if goods are purchased from unregistered and composition dealers.<\/p>\n

The Authority said that this issue is not covered under the issues referred to in Section 97(2) of CGST Act, 2017<\/a>, in respect of which the applicant can seek advance ruling, hence the Authority refrained from giving any ruling.<\/p>\n

[Meat Mart Unit of the New Bangalore, In re, 2023 SCC OnLine Kar AAR-GST 1<\/a>, decided on 23-01-2023<\/span>]<\/p>\n

\n

*Apoorva Goel, Editorial Assistant has reported this brief.<\/span><\/strong><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

KAAR ruled that input tax credit must be availed in terms of Section 16<\/a>, 17<\/a> of Central Goods and Services Tax Act, 2017<\/a> read with Rule 42 of CGST Rules, 2017<\/a>.<\/i><\/p>\n","protected":false},"author":67011,"featured_media":283275,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[31468,3],"tags":[55025,29698,55026,6241,52860],"class_list":["post-283248","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-aar","category-casebriefs","tag-advance-ruling-tax","tag-cgst","tag-cgst-rules","tag-gst","tag-kaar"],"yoast_head":"\nKAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder | SCC Times<\/title>\n<meta name=\"description\" content=\"In an application sought for advance ruling filed by the applicant engaged in trading 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Kiran Reddy has held that the applicant, though qualifies the definition of being an e-commerce operator, but it is not the person liable for discharge of tax\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":241908,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/07\/aar-whether-input-tax-credit-can-be-availed-on-distribution-of-promotional-product-done-for-marketing-and-brand-promotion-read-aar-ruling-in-the-matter-of-jockey-speedo\/","url_meta":{"origin":283248,"position":1},"title":"Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? 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(Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint Commissioner of Central Tax) addressed whether the input tax credit can be availed on the distribution of promotional products to distributors\/dealer's showrooms for the purpose of marketing the\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"AAR","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2019\/08\/image-2.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":280899,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/01\/03\/kaar-reverse-charge-mechanism-is-not-applicable-on-reimbursement-of-expenses-on-actuals-to-a-whole-time-director-of-the-company-legal-research-legal-news-updates\/","url_meta":{"origin":283248,"position":2},"title":"KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company","author":"Editor","date":"January 3, 2023","format":false,"excerpt":"KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling (Karnataka)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/01\/MicrosoftTeams-image-79.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]},{"id":288644,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/sale-of-independent-running-business-division-attracts-18-gst-karnataka-aar-legal-research-legal-news-updates\/","url_meta":{"origin":283248,"position":3},"title":"18 percent GST rate applicable on sale of independent running business divisions: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that transfer of \u2018staffing business\u2019, in sale of independent running business division, amounts to \u201csupply of services\u201d and not \u201csupply of goods\u201d under Sections 2(52) and 2(102) of CGST Act.","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":288689,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/04\/06\/kaar-supply-of-goods-from-applicant-to-overseas-customer-is-treated-neither-as-supply-of-goods-nor-as-supply-of-services\/","url_meta":{"origin":283248,"position":4},"title":"Supply of goods to overseas customer is treated neither as \u2018supply of goods\u2019 nor as \u2018supply of services\u2019: Karnataka AAR","author":"Editor","date":"April 6, 2023","format":false,"excerpt":"Karnataka AAR said that there were two transactions involving the applicant. The first transaction is of supply of goods by the manufacturer to the applicant and the second transaction is of supply of the same goods by the applicant to an overseas customer.","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Karnataka Authority for Advance Rulings","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/04\/MicrosoftTeams-image-1023.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":279823,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/12\/17\/kaar-maintenance-and-repair-services-of-test-bench-equipment-used-for-testing-air-worthiness-of-an-aircraft-does-not-qualify-to-be-an-aircraft-or-its-engine-or-other-aircra\/","url_meta":{"origin":283248,"position":5},"title":"KAAR| Maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft does not qualify to be an aircraft or its engine or other aircraft components","author":"Editor","date":"December 17, 2022","format":false,"excerpt":"KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of\u2026","rel":"","context":"In "Advance Rulings"","block_context":{"text":"Advance Rulings","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/aar\/"},"img":{"alt_text":"Authority for Advance Ruling (Karnataka)","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/12\/MicrosoftTeams-image-506.jpg?resize=350%2C200&ssl=1","width":350,"height":200},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/283248","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=283248"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/283248\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/283275"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=283248"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=283248"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=283248"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}