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Unless a specific effective date is mentioned in a notification the date from which rate of tax is applicable is the date of issuance of such a notification.
In the matter of NBCC (India) Ltd.
(2022) TaxCorp(IDT) 6240 (AAR)
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Issue may be heard by the Advance Ruling Authority on merit after calling for all the required documents as it may deem fit to pronounce its ruling in the matter.
In the matter of Royal Carbon Black Pvt. Ltd.
(2022) TaxCorp(IDT) 6231 (AAR)
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The appellant has failed to establish themselves as pure agent, and consequently, the reimbursement of electric expenses would form part of taxable value in term of clause (c) subsection (2) of Section 15 of the CGST Act, 2017.
In the matter of Harish Chand Modi
(2022) TaxCorp(IDT) 6230 (AAR)
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The instant case does not involve assignment of any right to use any natural resource and services received by the respondent do not fall within the ambit of Sl. No. 64.
In the matter of Broad Son Commodities Pvt. Ltd.
(2022) TaxCorp(IDT) 6228 (AAR)
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As per section 95(a), the advance ruling means a decision of the Authority on the matters or on question specified in section 97(2).
In the matter of IBI Group India Pvt Ltd.
(2022) TaxCorp(IDT) 6217 (AAR)
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With effect from 01.01.2022, the impugned services supplied by the applicant will not be covered under Sr. No. 3(vi).
In the matter of KPC Projects Ltd
(2022) TaxCorp(IDT) 6216 (AAR)
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Refund admissibility is not covered under the gamut of Section 97(2) CGST act and hence, question on refund is not maintainable.
In the matter of Data Processing Forms Pvt. Ltd
(2022) TaxCorp(IDT) 6215 (AAR)
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School building will be used by State Government for education and cannot be considered a commercial building.
In the matter of Tirupati Construction
(2022) TaxCorp(IDT) 6214 (AAR)
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IIT, Bhubaneswar is entitled to be termed as government entity.
In the matter of Shreejikrupa Project Ltd.
(2022) TaxCorp(IDT) 6211 (AAR)
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Versa Solar Pump Drive being a convertor is classifiable under CTH 8504, more precisely CTH 85044090.
In the matter of Versa Drives Pvt. Ltd.
(2022) TaxCorp(IDT) 6210 (AAR)
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There is no supply of coal by applicant, purely because the applicant neither has any ownership rights on the coal nor has any rights to sell the coal that has been excavated by it and thus, applicant is involved in supply of services.
In the matter of Baranj Coal Mines Pvt. Ltd.
(2022) TaxCorp(IDT) 6209 (AAR)
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Concessional rate of CGST@0.75% is applicable only to promoters and not sub- contractors and consequently, assessee is ineligible for concessional rate benefit as prescribed.
In the matter of Om Construction Company
(2022) TaxCorp(IDT) 6208 (AAR)
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As per section 100(1), AAAR can either confirm or modify the facts examined by AAR and ruling extended and since the Appellant has not contested the applicability of entries 69 & 70, there appears no reason to interfere with ruling of the LA.
In the matter of Tamil Nadu Skill Development Corporation
(2022) TaxCorp(IDT) 6198 (AAR)
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The Pile Foundation is merely an added measure in view of nature of soil of the Project Site and it cannot be claimed as the foundation by which tanks are fixed to earth, to be eligible as Plant and Machinery.
In the matter of SHV Energy Pvt Ltd
(2022) TaxCorp(IDT) 6197 (AAR)
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In view of Note 1(a) to Chapter 30, a product like Protowits, which is a food supplement, would be classifiable under Section IV, which covers Chapters from 16 to 24.
In the matter of Windlas Biotec Ltd
(2022) TaxCorp(IDT) 6194 (AAR)
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All services provided in relation to or in addition to accommodation service are liable to GST in as much as all such ancillary/additionally activities having a proximal nexus with accommodation service.
In the matter of Corbett Nature Reserve, Ramnagar Nainital
(2022) TaxCorp(IDT) 6193 (AAR)
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Value of On-road Components cannot be considered as additional charges or the Applicant cannot be held as a Pure Agent in respect of supply of On-road Components.
In the matter of Sundaram Finance Ltd.
(2022) TaxCorp(IDT) 6192 (AAR)
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Sr no. 3(ix) of Notification no. 11/2017-CT covers service supplied by sub-contractor to main contractor providing services specified in item (iii) or item (vi).
In the matter of Tecsidel India Private Limited
(2022) TaxCorp(IDT) 6191 (AAR)
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GST, at the hands of the Applicant is not leviable on the amount representing the employees portion of canteen charges, which is collected by Applicant and paid to Canteen service provider.
In the matter of Intas Pharmaceutical Ltd
(2022) TaxCorp(IDT) 6190 (AAR)
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Transfer of Going Concern service is Supply under Section 7 CGST Act and is covered at Entry No. 2 of Notification 12/2017-CT(R).
In the matter of Cosmic Ferro Alloys Ltd.
(2022) TaxCorp(IDT) 6189 (AAR)
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