GST Rate of 18% applicable on Duty credit scrips

TAMILNADU ADVANCE RULING AUTHORITY

The Question and the ruling was as follows:

1. The applicant is engaged as a consultant & guiding the Importers & Exporters for various services related to Customs, JDGFT, CLA, etc. They organize/ use duty credit scrips while rendering consultancy services. Duty credit scrips are GST exempted and the applicant seeks to know the appropriate rate of GST for the services rendered.

RULING

The supplies made by the applicant as enumerated in the service order of M/s. Sitaraman Shipping Service furnished before us are ‘Mixed  supply’ and the rate of tax is the highest rate applicable to the various services supplied by the applicant which is 9% CGST as per Notification No. 11/2017- C.T.(Rate) dated 28.06.2017 as amended and 9% SGST vide Notification No. 11(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended.

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Tags : Judgement, GST, Advance Ruling