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Consideration received by the applicant is covered under the definition of consideration paid for supply of service as they come under the scope of any other person.
In the matter of Executive Council of Insurers
(2022) TaxCorp(IDT) 6349 (AAR)
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Applicant is eligible for exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License basis of their residential building to Life Insurance Corporation of India for residential purposes of their staff.
In the matter of Kasturi & Sons Ltd.
(2022) TaxCorp(IDT) 6348 (AAR)
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Supply of ‘Dried and Polished Turmeric’ by a ‘commission agent’ of APMC from farmers to traders is a taxable service under GST and not exempt.
In the matter of Nitin Bapusaheb Patil
(2022) TaxCorp(IDT) 6347 (AAR)
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Service of Work Contract provided by the Applicant as subcontractor is not taxable at the rate of 18% for the period prior to January 25, 2018 when Notification No. 11/2017-CT (Rate) dated June 28, 2017 was amended by Notification No. 01/2018-CT (Rate) and not 12%.
In the matter of Kunal Structure India Private Limited
(2022) TaxCorp(IDT) 6345 (AAR)
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Contract is mandatory for executing any supply of goods and service between both the parties and applicant by not submitting the copy of contract does not want to disclose the fact that there is only one contract for supply of goods and service both.
In the matter of Shilchar Technologies Limited
(2022) TaxCorp(IDT) 6344 (AAR)
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As per section 103 of the CGST Act, AAR/AAAR rulings are binding only on the applicant who has sought it and the concerned officer or jurisdictional officer in respect of the applicant.
In the matter of Apar Industries Ltd.
(2022) TaxCorp(IDT) 6343 (AAR)
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The questions raised by the applicant do not fall within any of the clauses of (a) to (g) of Sub-section (2) of Section 97.
In the matter of Unlimited Unnati Pvt. Ltd.
(2022) TaxCorp(IDT) 6342 (AAR) · Section 97(2)
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Applicant cannot use ITC balance available in the electronic credit ledger legitimately earned on the inputs/raw materials/inward supplies towards the GST liability on ‘Castor Oil Seeds’ which were procured from Agriculturists and subsequently meant for onward supply.
In the matter of Aristo Bullion Pvt. Ltd.
(2022) TaxCorp(IDT) 6341 (AAR)
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It is undisputed that the product in hand is a form of milk but the product being a ready for consumption drink is specifically classified under CTH 2202 99 30 and excluded from the Chapter 04.
In the matter of Gujarat Co-Operative Milk Marketing Federation Ltd.
(2022) TaxCorp(IDT) 6339 (AAR)
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The product in hand consisting of milk flavored with Badam/Elaichi/Kesar/Rose being ready for consumption beverages based on Milk is specifically excluded under CTH 0402, and not being ‘Whey’, it is not classifiable under CTH 0404 either.
In the matter of Vadilal Industries Ltd.
(2022) TaxCorp(IDT) 6338 (AAR)
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The Supplier of Applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’ in terms of provisions of Rule 33 of the CGST Rules, 2017.
In the matter of Enpay Transformer Components India Pvt Ltd.
(2022) TaxCorp(IDT) 6337 (AAR)
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Diesel is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017.
In the matter of Singareni Collieries Company Ltd.
(2022) TaxCorp(IDT) 6335 (AAR)
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If Applicant’s total collection of monthly maintenance charges plus annual fee called sinking fund exceeds Rs. 7500 for July or August month, GST is leviable.
In the matter of Jayabheri Orange County Owners Association
(2022) TaxCorp(IDT) 6334 (AAR)
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The GST paid on the procurement of promotional items supplied to the EBOs/franchisees and distributors free of charge will not be eligible for input tax credit since the said supply is a non-taxable supply.
In the matter of Page Industries Limited
(2022) TaxCorp(IDT) 6332 (AAR)
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GST@18% is chargeable on applicant’s work of retro fitting, restoration etc. of civil structures predominantly for Government, Public Sector Undertakings and Government entities.
In the matter of PSK Engineering Construction Co.
(2022) TaxCorp(IDT) 6331 (AAR)
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Applicant is eligible for availing ITC on GST paid for setting up of Fire Water Reservoir and not on Pile Foundation as the same is entrusted as separate work and not the foundation required for the Water Storage Tanks and are not a part of Plant and Machinery.
In the matter of SHV Energy Pvt Ltd.
(2022) TaxCorp(IDT) 6330 (AAR)
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Appellant is liable to pay IGST @18% on reimbursement of expenses to Parent/Holding Company for settlement of credit card liability under reverse charge basis as per Notification No. 10/2017.
In the matter of ICU Medical India LLP
(2022) TaxCorp(IDT) 6329 (AAR)
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Applicant will have to register themselves as a tax- deductor under provisions of Section 24 of CGST Act, 2017 only upon fulfillment of condition of 51%, or more participation of Government by way of equity or control, to carry out any function.
In the matter of National Institute of Design, Paldi, Ahmedabad
(2022) TaxCorp(IDT) 6325 (AAR)
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Supply of goods i.e. fender panel system along with services such as assembly, installation & supervision service would not qualify as a composite supply or a mixed supply.
In the matter of Trelleborg Marine Systems India Pvt. Ltd.
(2022) TaxCorp(IDT) 6324 (AAR)
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Room rent for patients in hospital is exempted in terms of Circular No.27/01/2018-GST and the food supplied to the in-patients, as advised by the doctor/nutritionist, is a part of composite supply of health care and not separately taxable.
In the matter of Shalby Limited
(2022) TaxCorp(IDT) 6323 (AAR)
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