-
Vessel support services provided in relation to foreign vessels sailing to countries outside India falls under Export of Services u/s 2(6) of IGST Act as place of supply in such cases is entirely outside India.
In the matter of NSK ship management
(2022) TaxCorp(IDT) 6546 (AAR)
-
Matters concerning Place of Supply in High Sea Sale is not covered by section 97(2) of the CGST Act, 2017 and hence, falls outside the purview of AAR.
In the matter of Coperion Ideal Pvt. Ltd.
(2022) TaxCorp(IDT) 6545 (AAR)
-
Supply of telecommunication services by Vodafone Idea Ltd. to local authority for use by GHMC employees for general office and administrative purposes, do not qualify for exemption under Sr. No. 3 of Notification No. 12/2017 and hence, taxable u/s 9 of CGST Act.
In the matter of Vodafone Idea Ltd.
(2022) TaxCorp(IDT) 6544 (AAR)
-
Mango Pulp/Puree is classifiable under residuary entry and shall attract GST@18%.
Foods & Inns Ltd vs. UOI
(2022) TaxCorp(IDT) 6540 (AAR)
-
The application made by the applicant is pre-mature and does not fall under the ambit of proposed supply of goods or services.
In the matter of Srinivasakumar Veeramani
(2022) TaxCorp(IDT) 6532 (AAR)
-
The demand cum show cause notice has been issued under section 74 of the CGST/TNGST Act, 2017 much after their filing of application claiming that the question raised was not pending in any proceeding at the time of filing the application.
In the matter of Trident Pneumatics (P) Ltd
(2022) TaxCorp(IDT) 6531 (AAR)
-
Consultation and supply of medicines are not naturally bundled and hence supply of health-care along with medicines cannot be considered as composite supply and are taxable as individual supplies.
In the matter of Be Well Hospitals Pvt Ltd
(2022) TaxCorp(IDT) 6530 (AAR)
-
The activity of the sale of developed land is covered under construction of a complex intended for sale to a buyer and is thus covered under construction services as under Heading 9954 of Notification no.11/2017 dated June 28, 2017.
In the matter of Bhopal Smart City Development Corporation
(2022) TaxCorp(IDT) 6523 (AAR)
-
Supply cannot be termed a composite supply because the supplies involved are not naturally bundled and only one of the supply cannot be determined as a principal supply.
In the matter of Medha Servo Drives Pvt. Ltd.
(2022) TaxCorp(IDT) 6520 (AAR)
-
Solar DC Cables to be used in manufacture of Solar Power Generating System/Solar Power Generator is eligible for benefit of Entry at Sr. No. 234 under Schedule-I of Notification No. 01/2017- Integrated Tax (Rate) dated June 28, 2017.
In the matter of Apar Industries Ltd
(2022) TaxCorp(IDT) 6519 (AAR)
-
Polypropylene Non-woven bags shall be classified under Chapter Heading 3923.
In the matter of Rotex Fabric Pvt Ltd.
(2022) TaxCorp(IDT) 6518 (AAR)
-
The supply of food and beverages to passengers of Rajdhani/Mails/Express Trains pursuant to an agreement with IRCTC is taxable at 5% without ITC, whereas supply of newspapers are exempted under relevant GST notifications.
In the matter of Deepak & Co.
(2022) TaxCorp(IDT) 6517 (AAR)
-
Anna Malai Mithai manufactured and supplied by Applicant will merit classification under CH 2106 90 as sweetmeat.
In the matter of Anand Products
(2022) TaxCorp(IDT) 6513 (AAR)
-
Roof Mounted AC Package Unit manufactured as per the specific design and layout provided by Railways and supplied to Indian Railway only and nowhere else, falls under Chapter 8607 of GST tariff as parts of Railways and Tramways.
In the matter of Daulatram Engineering Services Pvt Ltd.
(2022) TaxCorp(IDT) 6512 (AAR)
-
Fruit juice marketed under the brand name Ber Berry by applicant is classifiable under GST Tariff Heading 2008.
In the matter of Italian Edibles Pvt Ltd
(2022) TaxCorp(IDT) 6511 (AAR)
-
Supply covered under the agreement entered into by the applicant with State transport undertaking is covered under Entry No. 22 of Notification No. 12/2017-Central tax (Rate) and is an exempt services.
In the matter of Maa Associates
(2022) TaxCorp(IDT) 6510 (AAR)
-
AAR- Mixing of lime in tobacco leaves does not alter the nature of the product. The addition of their volatile flavours will not amount to rendering unmanufactured tobacco to manufactured tobacco.
In the matter of Gyankeer Products Pvt Ltd.
(2022) TaxCorp(IDT) 6507 (AAR)
-
AAR- Plant Canteen Services provided by applicant from premises rented from NTPC is neither classifiable as Restaurant Service nor Outdoor Catering Service rather it is classifiable as Temporary Staffing Services.
In the matter of Indian Coffee Workers Cooperative Society
(2022) TaxCorp(IDT) 6506 (AAR)
-
Judicial pronouncement given under the service tax laws is squarely applicable to similar provisions under the GST Act.
In the matter of Sunil Giri
(2022) TaxCorp(IDT) 6502 (AAR)
-
Supply of applicant including installation, testing and commissioning of Machinery & Plant items is not composite supply of works contract eligible for benefit of exemption notification.
In the matter of HYT Engineering Company Pvt. Ltd.
(2022) TaxCorp(IDT) 6500 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.