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Composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System shall qualify for exemption.
In the matter of Himalayan Flour Mill Pvt Ltd
(2022) TaxCorp(IDT) 6662 (AAR)
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Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 are taxable at 12%.
In the matter of Anamika Agrawal
(2022) TaxCorp(IDT) 6661 (AAR)
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Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial number 24 of Notification No. 11/2017-CTR dated June 28, 2017 having SAC 9986, which attract NIL rate of tax.
In the matter of Raj Mohan Seshamani
(2022) TaxCorp(IDT) 6660 (AAR)
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Flavoured Milk is classifiable under Tariff item 22029930 of First Schedule of Customs Tariff Act, 1975 as a Beverage containing milk.
In the matter of Vadilal Industries Ltd.
(2022) TaxCorp(IDT) 6655 (AAR)
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Question of ITC eligibility on receipt of direct services from the same line of business for rendering car hire services to AMC is not maintainable.
In the matter of Varunbhai Satyendrakumar Panchal (Varun Travels)
(2022) TaxCorp(IDT) 6650 (AAR)
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Activity of bus body building on chassis provided/supplied by Principal is covered under the category of Service, liable to GST at 18%.
In the matter of Hasmukhlal Jivanlal Patel
(2022) TaxCorp(IDT) 6645 (AAR)
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Uttar Pradesh Jal Nigam is a Government authority and Applicant rendering services of implementation of water supply, sewerage treatment and disposal is liable to pay GST 18% on supply of works contracts services in relation to sewage treatment plant.
In the matter of Suez India Pvt Ltd
(2022) TaxCorp(IDT) 6644 (AAR)
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Supply of fortified wholemeal flour to Food & Supplies Department for distribution under Public Distribution falls under entry no. 3A of Notification No. 12/2017-Central Tax dated June 28, 2017 exempt from GST.
In the matter of Maa Laxmi Enterprise
(2022) TaxCorp(IDT) 6641 (AAR)
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Agricultural manually hand operated Seed dressing, Coating and Treating drum used to cover, coat and treating chemicals on seeds before sowing is classifiable at HSN 84368090, liable to 12% GST.
In the matter of Adarsh Plant Protect Ltd.
(2022) TaxCorp(IDT) 6640 (AAR)
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Supply of food by applicant to its contractual worker would definitely come under clause (D) of Section 2(17) as a transaction incidental or ancillary to the main business.
In the matter of Troikaa Pharmaceuticals Ltd.
(2022) TaxCorp(IDT) 6639 (AAR)
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Association of Farmers engaged in supply of agricultural produce through concept of fair trade is liable to pay GST on component of Fair Trade Premium as it forms part of consideration or additional consideration and value of taxable supply of goods.
In the matter of Fair Trade Alliance Kerala
(2022) TaxCorp(IDT) 6635 (AAR)
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Karnataka Textbook Society can neither be classified as educational institution nor State Government for the purposes of applicability of GST on printing services provided to it by the Applicant.
In the matter of Bhagyam Binding Works
(2022) TaxCorp(IDT) 6615 (AAR)
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Supply of various goods and services to DMRC under a contract by multiple cost centres of Applicant relating to design, manufacture, supply, testing, commissioning and training of 504 Standard Gauge Cars in a phased manner, are to be considered as independent supplies and not composite supply.
In the matter of Hyundai Rotem Company
(2022) TaxCorp(IDT) 6614 (AAR)
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Services provided by the Applicant for promoting tree based agriculture by educating and training farmers under a service contract are covered under agricultural extension services and hence exempted.
In the matter of Avani Infosoft Pvt Ltd
(2022) TaxCorp(IDT) 6610 (AAR)
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The parts & accessories of hearing aids are specifically covered under Heading 9021 9010, taxable at 18% GST.
In the matter of Sivantos India Pvt Ltd
(2022) TaxCorp(IDT) 6609 (AAR)
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Executing work of rehabilitation of 400-1000 mm dia sewer line in V-Valley for Bangalore Water Supply and Sewerage Board under contract, is taxable @ 18% GST w.e.f January 1, 2022.
In the matter of the Indian Hume Pipe Company
(2022) TaxCorp(IDT) 6606 (AAR)
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Go Karts are classifiable under Chapter Tariff Heading 9508 of the First Schedule to the Customs Tariff Act, 1975 and attracts GST at rate of 18%.
In the matter of KNK KARTS (P) Ltd.
(2022) TaxCorp(IDT) 6605 (AAR)
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Printing stationery items for Karnataka State Education Examinations Board like question papers, admit cards, SSLC Pass Certificate, fail marks cards, circulars, ID card and overprinting of variable data and lamination, on contract basis, constitutes a supply of service to an educational institution, therefore, exempted.
In the matter of PKS Centre for Learning
(2022) TaxCorp(IDT) 6604 (AAR)
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Coaching services provided by the Applicant through its online platform to the students who are enrolled in formal schools, are not exempt.
In the matter of Tutor Comp Infotech India Pvt Ltd
(2022) TaxCorp(IDT) 6598 (AAR)
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The tax on the portion of constructed area shared with the land owner-promoter has to be paid by applicant as his liability in the capacity of developer-promoter and not as Reverse charge mechanism. The land owner- promoter will claim such tax as ITC.
In the matter of Bhavani Developers
(2022) TaxCorp(IDT) 6589 (AAR)
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