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AAR - Karnataka AAR Distinguishes GST Rate for Chikkies Containing Cocoa vs. Chikkies Without Cocoa.
In the matter of Sirimiri Nutrition Foods Products Pvt Ltd
(2023) TaxCorp(IDT) 7821 (AAR)
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AAR - Gujarat AAR Declines Advance Ruling Citing Lack of Jurisdiction and Ambiguous Facts.
In the matter of Pooja Construction Co.
(2023) TaxCorp(IDT) 7818 (AAR)
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AAR - Rajasthan AAR Declines Advance Ruling on Supplies Made Prior to Application
In the matter of Mangala Product Pvt. Ltd.
(2023) TaxCorp(IDT) 7817 (AAR)
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AAAR - Classification and Taxation of Advertisement Services Modified by Telangana AAAR - Vivisection of Selling Space for Advertisement Not Permitted, Additional Services Classified as 'Advertising Services', Taxable at 18%
In the matter of Time Education Kolkata Pvt. Ltd.
(2023) TaxCorp(IDT) 7732 (AAR)
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Fortified Rice Kernels is nothing but preparation of rice flour and it is classifiable under CH 1904.
In the matter of Brindavan Agrotech Pvt Ltd.
(2023) TaxCorp(IDT) 7717 (AAR)
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It gets abundantly clear that if specified commodities are supplied in a package that do not require declaration/compliance under Legal Metrology Act, 2009, and the rules made thereunder, the same would not be treated as pre-packaged and labelled for the purpose of GST levy and rice supplied in pre-packaged form would fall in the definition of pre- packaged commodity.
In the matter of Satyam Balajee Rice Industries Pvt Ltd
(2023) TaxCorp(IDT) 7716 (AAR)
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It is clear that in the instant case, as no supply has happened during the GST regime as per Section 142(10) of the act ibid no GST shall be payable. Further the additional payment received by way of compensation through award by Hon’ble Tribunal for Arbitration is not falling under Section 142(2)(a) and hence not chargeable to GST.
In the matter of TPSC (India) Pvt Ltd
(2023) TaxCorp(IDT) 7713 (AAR)
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Applicant is eligible to take full credit of GST charged and is not required to reverse ITC to the extent of financial/commercial credit notes issued by the supplier as the amount received by the applicant is in the form of post supply discount and it will not affect transaction value between supplier and applicant.
In the matter of Vedmutha Electricals India Pvt. Ltd.
(2023) TaxCorp(IDT) 7704 (AAR)
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GST would be applicable on the supply of pre-packaged and labelled rice upto 25 kgs in all these scenarios viz on export to a foreign buyer, on supply to the exporter on ‘bill to ship to’ basis (bill to exporter and ship to customs port), on supply to the factory of exporter.
In the matter of Sri Seetharamnjaneya Sortex.
(2023) TaxCorp(IDT) 7702 (AAR)
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There is definite service being provided by IVL Sweden located outside India that enables the Applicant to perform the. Services under contract therefore, there is no doubt that the services are being supplied in taxable territory i.e. India.
In the matter of IVL India Environmental R&D Pvt Ltd
(2023) TaxCorp(IDT) 7680 (AAR)
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The support services received by the Appellant from IVL Sweden will come under the ambit of import of services as the said services fulfill all the criteria of the import of services and therefore, the same shall be liable to IGST under RCM.
In the matter of IVL India Environmental R&D Pvt Ltd
(2023) TaxCorp(IDT) 7678 (AAR)
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It does not show NEEM Trainer’s authorization to Appellant to make payment of stipend as its ‘pure agent' and neither does the Company own the payment of stipend to the trainees as its liability, both of which are essential first condition of Rule 33.
In the matter of Beeup Skills Foundation
(2023) TaxCorp(IDT) 7673 (AAR)
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To qualify as a trade discount, the same must be known prior to removal of goods however, in the present case, the quantum of discount was not known at the time of removal of goods rather that was linked to the purchases done by the Appellant from the authorised distributors of Intel.
In the matter of MEK Peripherals India Pvt Ltd
(2023) TaxCorp(IDT) 7671 (AAR)
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Relevancy of turnover pertaining to sale of ‘Duty credit scrips’ does not arise in the computation of refund of ITC availed in respect of inputs received under the said notifications for export of goods and ITC availed in respect of other inputs or input services to the extent used in making such export of goods by a person who has availed the benefit of notifications mentioned in Rule 89(4B) of CGST Rules.
In the matter of Kaveri Exports
(2023) TaxCorp(IDT) 7669 (AAR)
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Movement of goods from Karnataka to Tamil Nadu as per the instruction received from Maharashtra will be treated as supply of lease rental services by CIPL Maharashtra to CIPL Tamil Nadu.
In the matter of CHEP India Pvt. Ltd
(2023) TaxCorp(IDT) 7660 (AAR)
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Only tobacco which is cured at farm level before supply to market would fall under classification of unmanufactured tobacco and perfuming that Applicant claims is by mixing scent doesn’t get covered under it as only natural fermentation is covered thus, not classifiable under Heading 24012090.
In the matter of Pandey Traders
(2023) TaxCorp(IDT) 7648 (AAR)
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The applicant is entitled for exemption if the specified services are provided to SUDA under sub-contract with main contractor.
Consultancy services rendered by sub-contractor for Urban Development Agency and PMAY are ‘pure services’
(2023) TaxCorp(IDT) 7647 (AAR)
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Supply of medicines and allied items provided by the hospital through pharmacy to the in-patients is part of composite supply of health care treatment and not separately taxable.
In the matter of Innovations Mediresearch Pvt Ltd.
(2023) TaxCorp(IDT) 7640 (AAR)
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While supply of medicines during healthcare service may be a part of composite supply, but in this case of SUD, there is no supporting documents to establish that medicine form part of counselling services provided by physiatrist and therefore, the supply of medicines provided to outdoor patient by applicant are not composite supply.
In the matter of Sanjeevani Psychiatric Clinic
(2023) TaxCorp(IDT) 7639 (AAR)
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Works contracts services supplied to Uttar Pradesh Jal Nigam is taxable at 18% GST, since it qualifies as a Governmental Authority.
In the matter of The Indian Hume Pipes Company Ltd.
(2023) TaxCorp(IDT) 7590 (AAR)
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