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Since the transfer of property in the goods supplied under first contract is not taking place during the execution of the Works Contract under second contract, the value thereof cannot be included in Works Contract.
In the matter of PES Engineers Pvt. Ltd.
(2023) TaxCorp(IDT) 7575 (AAR)
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Service provider of motor vehicle hire service has to charge GST on whole amount of bill which includes monthly rental plus night charges plus fuel on mileage basis, and not just monthly rental.
In the matter of Uttarakhand Public Financial Strengthening Project
(2023) TaxCorp(IDT) 7574 (AAR)
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To the extent of foundation and structural support for the Sand mill & Spray dryer, ITC is eligible, but blocked on structure/shed erected on it, since they would fall within the ambit of civil structure.
In the matter of Colourband Dyestuff P Ltd.
(2023) TaxCorp(IDT) 7559 (AAR)
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Composite supply of construction services will not include sale/right to use car parking since it is not naturally bundled with construction services.
In the matter of Eden Real Estates Pvt. Ltd.
(2023) TaxCorp(IDT) 7552 (AAR)
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The processing done by the Applicant on the purchased goods changes the nature of goods as opposed to the conditions stated under Rule 32.
In the matter of White Gold Bullion Pit Ltd
(2023) TaxCorp(IDT) 7551 (AAR)
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If the sale price is a consolidated price, then charges proportionate to club house and common amenities are applicable to GST.
In the matter of Godrej Properties Ltd
(2023) TaxCorp(IDT) 7545 (AAR)
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A lump sum paid by ITC Ltd. to be paid as bonus to employees of the Canteen Service Provider would be taxable at the same rate as supply of canteen service i.e. 5%.
In the matter of Foodsutra Art Of Spices Pvt. Ltd.
(2023) TaxCorp(IDT) 7515 (AAR)
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Provision of accommodation by the Applicant to pilgrims of Temple not within the precincts of temple and not managed by the temple’s trust with a rent of Rs.1000 or more is not exempt but taxable at 12%.
In the matter of Nandini Ashram Trust
(2023) TaxCorp(IDT) 7513 (AAR)
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Prima facie the applicant has obtained an Advance Ruling by suppression of this material fact and hence the advance ruling needs to be withdrawn as void ab initio u/s 104 of the CGST Act, 2017.
In the matter of Srico Projects Pvt. Ltd.
(2023) TaxCorp(IDT) 7495 (AAR)
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If the Applicant provides sub-contract of pure services to another contractor of SMC, the supply would not fall within the ambit of Notification and would be leviable to GST.
In the matter of Ajit Babubhai Jariwala
(2023) TaxCorp(IDT) 7494 (AAR)
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Works contract services to Government Authority taxable at 12%, others 18%
In the matter of Srico Projects Pvt. Ltd.
(2023) TaxCorp(IDT) 7493 (AAR)
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Inter-state supply of Motor vehicles in the form of 7-seater Ambulances to Tripura Govt. attracts 28% IGST under the HSN Code 8703.
In the matter of Raminfo Ltd.
(2023) TaxCorp(IDT) 7489 (AAR)
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The subject goods are not a structure or part of a structure, but are in the form of sheets of various measurements and requires cutting, routing, drilling, etc as per use therefore, they are not prepared for use in structure hence not classifiable under CETH 7610.
In the matter of Aludecor Lamination Pvt Ltd
(2023) TaxCorp(IDT) 7488 (AAR)
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ITC is inadmissible on construction of Pre fabricated shed intended to be used as a permanent structure for the purpose of conducting business.
In the matter of Sanghi Enterprises
(2023) TaxCorp(IDT) 7480 (AAR)
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The free of cost supply of main ingredients is nothing but mutual understanding between both parties which do not debar them from the essence of supply of goods and consideration received under GST.
In the matter of Natani Precast
(2023) TaxCorp(IDT) 7455 (AAR)
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The applicant cannot seek an advance ruling in relation to the supply where he is a recipient of services.
In the matter of Anmol Industries Ltd.
(2023) TaxCorp(IDT) 7454 (AAR)
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Mahara Jyoti Oil, which is an edible Refined Bleached Deodorised Palmolein without any additives or mixture of other Oils, is classifiable under Heading 15119020.
In the matter of KTV Health Foods Pvt. Ltd.
(2023) TaxCorp(IDT) 7449 (AAR)
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Civil Contract Services provided/to be provided by the Applicant to IIT Madras, are covered under SI.No. 3(xii) of Notification No. 11/2017 dated June 28, 2017, liable to 18% tax.
In the matter of ESVEE Constructions
(2023) TaxCorp(IDT) 7448 (AAR)
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Any registered person is having any exempted supplies, then ITC pertaining to such exempted supplies shall be reversed proportionately.
In the matter of Airports Authority of India
(2023) TaxCorp(IDT) 7447 (AAR)
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Activity of renting of warehouse is covered within the meaning of supply u/s 7 as it fulfils all the requirements to constitute supply.
In the matter of Samco Logistics LLP
(2023) TaxCorp(IDT) 7445 (AAR)
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