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Documentary evidence like rent/lease agreement of the premises and licence from the Local Authority in respect of the Hostel are keenly required, without which it cannot be decided whether the supply is mixed or composite supply.
In the matter of Gurukripa Career Education Pvt Ltd.
(2022) TaxCorp(IDT) 6399 (AAR)
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Supply of Hostel Accommodation Service by the applicant in the present matter is neither a composite supply under section 2 (30) of the CGST Act nor a mixed supply under section 2 (74) of the GST Act, rather it is a supply of Residential or Lodging Service at Hostel which would be provided to students of University.
In the matter of Mody Education Foundation
(2022) TaxCorp(IDT) 6398 (AAR)
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U-Bolt and Front Spring Bolt made up of steel falls under Tariff Heading 7318 15 00 and Spring Pin made up of steel is classified under Tariff Heading 7320 90 20 which are taxable @18% GST.
In the matter of Ultra Tech Suspension Pvt Ltd
(2022) TaxCorp(IDT) 6397 (AAR)
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Since applicant is neither supplying the goods to EWS under the Scheme/s nor they are into final supply of goods in terms of said Notification. Therefore applicant is not eligible under exemption Notification.
In the matter of AS Bharat Refinery (India) Pvt Ltd
(2022) TaxCorp(IDT) 6396 (AAR)
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Exemption is available, only, if the consideration received is in the form of grants litmus test would be the character of the consideration.
In the matter of Garhwal Mandal Vikas Nigam Ltd.
(2022) TaxCorp(IDT) 6395 (AAR)
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Transaction is related to an intermediary service which is out of the ambit of import of services and same is not chargeable to IGST under RCM.
In the matter of Dry Blend Foods Pvt. Ltd.
(2022) TaxCorp(IDT) 6394 (AAR)
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Passenger Convenience Charges collected on pick-up service are part of service of transportation of passengers by radio taxi and hence taxable at 5% GST.
In the matter of Kou-Chan Technologies Pvt. Ltd.
(2022) TaxCorp(IDT) 6393 (AAR)
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GST@18% is applicable on Supervisory Charges by applicant, a State Government Undertaking engaged in arranging facilities for Handling & Transportation for rendering Storage and Warehousing services to depositors such as Food Corporation of India for storing the agricultural produce.
In the matter of Karnataka State Warehousing Corporation
(2022) TaxCorp(IDT) 6388 (AAR)
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Amount of stipend received by the Applicant as a pure agent from Training Institutes and paid in full to the trainees as per the NEEM Regulations, doesn’t attract GST and is not required to be added in taxable value.
In the matter of Patle Eduskills Foundation
(2022) TaxCorp(IDT) 6380 (AAR)
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Royalty is the payment made towards minerals extracted in proportionate to the quantity so extracted, hence the contract cannot be treated as leasing.
In the matter of The Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6379 (AAR)
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Applicant is liable to pay GST on forest permit fee paid by it as consideration for transit of vehicles carrying coal through forest area, under reverse charge mechanism.
In the matter of The Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6378 (AAR)
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Supply from cost centres would form a ‘composite supply’ since they form a naturally bundled supply.
In the matter of Bharat Earth Movers Limited
(2022) TaxCorp(IDT) 6376 (AAR)
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Plastic Toys’ manufactured and supplied by Applicant are classifiable under Heading 95030030 of Chapter 95 of First Schedule to Customs Tariff Act, 1975, taxable at 12% GST.
In the matter of I-tech Plast India Pvt. Ltd
(2022) TaxCorp(IDT) 6375 (AAR)
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Applicant being local authority is required to obtain registration as GST TDS deductor in terms of Section 51 of CGST Act, 2017.
In the matter of Ahmedabad Municipal Transport Service
(2022) TaxCorp(IDT) 6374 (AAR)
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Any sub-contractor providing services to main contractor by executing the works mentioned in Sl. No. 3, clauses (iii) & (vi) which is exclusively covered under clause (ix), will be exempted from payment of GST subject to KNNL is qualified to be called as government entity.
In the matter of Hadi Power Systems
(2022) TaxCorp(IDT) 6370 (AAR)
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Letting out of property by Applicant to Backward Classes Welfare Department, Govt. of Karnataka, who in turn is providing hostel facilities is nothing but renting of an immovable property for welfare of the weaker sections and hence, exempted.
In the matter of Puttahalagaiah G.H.
(2022) TaxCorp(IDT) 6368 (AAR)
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Supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the Applicant and supplied to customers from the counter with the facility to consume the same in the premises constitutes ‘composite supply’ of ‘Restaurant Service’ u/s 2(30) of CGST Act.
In the matter of Pioneer Bakers
(2022) TaxCorp(IDT) 6367 (AAR)
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Vadilal is supporting the business of transportation agency by allowing utilization of empty refrigerated vehicles during return journey by enabling latter to carry on its business of transporting goods belonging to its customers, and is not a GTA.
In the matter of Vadilal Enterprises Ltd
(2022) TaxCorp(IDT) 6360 (AAR)
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No ruling can be given on the questions sought by the applicant.
In the matter of Gurunanak Romell LLP
(2022) TaxCorp(IDT) 6357 (AAR)
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Photo-voltaic DC cables manufactured and supplied by the applicant is liable to 18% GST.
In the matter of Leoni Cable Solutions (India) Pvt. Ltd.
(2022) TaxCorp(IDT) 6356 (AAR)
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