In the present case the applicant working under the Formation of defence Ministry. Government of India, and hence the applicant organization is not required to raise e-way bill at the time of supply of goods.
Authority for Advance Ruling – GST Exemption to Defence Formations – The applicant is a unit of Ordnance Factories Board (OFB) functioning under the Department of Defence Production and Supply, Ministry of Defence. The main business of applicant is to manufacture various types of ammunitions like bombs, shells, cartridges, rockets etc. The applicant sought an Advance Ruling as to whether audit by a Chartered Accountant or Cost Accountant under section 35(5) of the Act is applicable to their organization for F.Y 2017-18, FY 2018-19 & succeeding Financial years; whether the exemption to a ‘defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s); whether exemption on payment of GST on transport of ‘military or defence equipments’ through a goods transport agency applicable to goods transported by our organization; whether availing of eligible ITC on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable; whether ITC is allowable in respect of food and beverages consumed in industrial canteen; whether ITC is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen; whether ITC is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital. The authority observed that first question is withdrawn by the applicant.
Held that:- The Hon’ble Authority for Advance Ruling held that the exemption to a ‘defence formation for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s). The exemption on payment of GST on transport of ‘military or defence equipment’s through a goods transport agency applicable to goods transported by their organization. ITC on renting of immovable property, in respect of food and beverages consumed in industrial canteen, in respect of manpower services hired for industrial canteen is not allowable. ITC is allowable in respect of medicines purchased in factory hospital and other inputs and input services and the same would be applicable with effect from 01.02.2019, and not for the prior period.
In the present case the applicant working under the Formation of defence Ministry. Government of India, and hence the applicant organization is not required to raise e-way bill at the time of supply of goods.
Authority for Advance Ruling – GST Exemption to Defence Formations – The applicant is a unit of Ordnance Factories Board (OFB) functioning under the Department of Defence Production and Supply, Ministry of Defence. The main business of applicant is to manufacture various types of ammunitions like bombs, shells, cartridges, rockets etc. The applicant sought an Advance Ruling as to whether audit by a Chartered Accountant or Cost Accountant under section 35(5) of the Act is applicable to their organization for F.Y 2017-18, FY 2018-19 & succeeding Financial years; whether the exemption to a ‘defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s); whether exemption on payment of GST on transport of ‘military or defence equipments’ through a goods transport agency applicable to goods transported by our organization; whether availing of eligible ITC on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable; whether ITC is allowable in respect of food and beverages consumed in industrial canteen; whether ITC is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen; whether ITC is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital. The authority observed that first question is withdrawn by the applicant.
Held that:- The Hon’ble Authority for Advance Ruling held that the exemption to a ‘defence formation for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s). The exemption on payment of GST on transport of ‘military or defence equipment’s through a goods transport agency applicable to goods transported by their organization. ITC on renting of immovable property, in respect of food and beverages consumed in industrial canteen, in respect of manpower services hired for industrial canteen is not allowable. ITC is allowable in respect of medicines purchased in factory hospital and other inputs and input services and the same would be applicable with effect from 01.02.2019, and not for the prior period.