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Value of car sold after being used for business purpose shall be the difference between consideration received for supply of said car and depreciated value of said car on date of supply as per Section 32 of Income Tax Act, 1961.
In the matter Dishman Carbogen Amcis Ltd
(2022) TaxCorp(IDT) 6313 (AAR)
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Exemption shall be available if the vehicles are directly used for to provide services under Schedule XII of the Constitution.
Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6312 (AAR)
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The society cannot at all accept voluntary donations from transferor or transferee in transgression of the Model Bye Laws and therefore the amounts received by the society from the transferor cannot be considered as voluntary donations.
In the matter of Monalisa Co-operative Housing Society Ltd.
(2022) TaxCorp(IDT) 6311 (AAR)
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AAAR - Supply of Occupation Health Check-up Service by hospital to their employees and holding health check-up camps outside the hospitals to be classified as ‘Health Care Service’. Exempt in terms of Sr.No.74 of Notification No.12/2017-C.T. (R) dated June 28, 2017 and Notification No. 12/2017-S.T. (R) dated June 30, 2017, as amended.
In the matter of Baroda Medicare Pvt Ltd
(2022) TaxCorp(IDT) 6303 (AAR)
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The very fact that there is no denial by applicant that provisions of the Circular are applicable to the facts of present case, is indirect admission. Therefore, the decision given earlier cannot be founded on sound legal footing.
In the matter of MH Ecolife E-Mobility Pvt. Ltd.
(2022) TaxCorp(IDT) 6285 (AAR)
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Fees/contributions from the members, recovered for expending the same for the administration of the club, its maintenance and for provision of services, etc, to its member amounts to supply.
In the matter of Navi Mumbai Sports Association
(2022) TaxCorp(IDT) 6284 (AAR)
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Renting of immovable Property Services by the applicant to a government entity is not exempt under the relevant provisions of Notification no. 12/2017 dated June 28, 2017, and is taxable at 18%.
Auto Cluster Development and Research Institute
(2022) TaxCorp(IDT) 6283 (AAR)
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The Applicant is also not eligible to claim exemption benefit either under Sl. No. 5 or Sl. No. 66 (a) & (aa) of Notification No.12/2017 in respect of services supplied for the Departmental Exams.
In the matter of State Examination Board
(2022) TaxCorp(IDT) 6279 (AAR)
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The proposed services is not an export of Service as per section 2(6) of IGST Act, 2017 in as much as the Place of Supply is not outside the taxable territory.
In the matter of Translog Direct Pvt Ltd.
(2022) TaxCorp(IDT) 6277 (AAR)
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Applicant is buying second hand paintings and selling the same on their website to the highest bidder and no ITC is being availed on the purchases of such paintings, therefore Rule 32 (5) of CGST Rules, 2017 will be applicable.
In the matter of Saffron Art Pvt. Ltd.
(2022) TaxCorp(IDT) 6276 (AAR)
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As a standalone supply of goods the impugned activity cannot be covered under Serial No. 66 which is applicable only in respect of supply of service.
In the matter of Rahul Ramachandran (Inspire Academy)
(2022) TaxCorp(IDT) 6275 (AAR)
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In cases where measurement uncertainties are in negative in such cases, this translates that System use gas provided by its customers is retained by M/s Shell, as negative measurement means excess of Gas and not shortage of gas.
In the matter of Shell Energy India Pvt. Ltd
(2022) TaxCorp(IDT) 6274 (AAR)
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Training and Awareness programmes on Fire Prevention & Emergency attracts 18% GST as per Sl. No. 30 of Notification No. 11/2017-CT (R).
In the matter of Fire Prevent Systems
(2022) TaxCorp(IDT) 6273 (AAR)
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LNG Jetties being built by Appellant are not in nature of Plant and Machinery being foundation for equipment, apparatus, machinery for re-gasification to be installed thereon in terms of Section 17 of CGST Act.
In the matter of Swan LNG Pvt. Ltd
(2022) TaxCorp(IDT) 6272 (AAR)
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The appellate authority cannot go beyond the issue of the appellant on which the ruling is pronounced by Advance Ruling Authority and therefore cannot consider the merits of the point raised by the appellant.
In the matter of Gujarat Industrial Development Corporation
(2022) TaxCorp(IDT) 6271 (AAR)
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In the eyes of GST scheme of law, Applicant’s unit at Ahmedabad and Hyderabad are distinct persons for the purposes of CGST Act, as per the provisions of Section 25(5) CGST Act.
In the matter of Tata Advanced Systems Ltd.
(2022) TaxCorp(IDT) 6253 (AAR)
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ITC of tax paid on food and beverages will be available to applicant as it receives this service from Hotel/ Caterer, it uses this service for making an outward taxable supply as an element of taxable composite supply to its delegates.
In the matter of Indian Society of Critical Care Medicine
(2022) TaxCorp(IDT) 6252 (AAR)
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Place of supply in present case is determined as per Section 13(8)(b) which is the location of Manager, both being in non-taxable territory.
In the matter of Adani Green Energy Ltd.
(2022) TaxCorp(IDT) 6251 (AAR)
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Since the description of subject goods may be categorized as Firefighting pump with internal reservoir, Tariff item 84131990 satisfies the product description.
In the matter of Swadeshi Empresa Pvt. Ltd.
(2022) TaxCorp(IDT) 6243 (AAR)
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Applicant mainly supplies Air Circulation Fans to Poultry House for the purpose of providing ventilation to live stock and that few fans are supplied in Industry and the electric motor of these fans have an output exceeding 125 W.
In the matter of Naimunnisha Nadeali Saiyed
(2022) TaxCorp(IDT) 6242 (AAR)
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