-
The supply cannot be regarded as composite supply of original work as defined in clause 2 (zs) of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017.
In the matter of Utkarsh India Ltd.
(2022) TaxCorp(IDT) 6188 (AAR)
-
As per section 13(3)(a), the place of provision of services is the location of the Applicant which is in India and hence, impugned supply does not qualify as export of services.
In the matter of MEK Peripherals India Pvt Ltd
(2022) TaxCorp(IDT) 6187 (AAR)
-
Condition (iii) of export of services as per Section 2(6) of IGST Act is not satisfied and hence Marketing Services is not export of services.
In the matter of Gulf Turbo Solutions LLP
(2022) TaxCorp(IDT) 6168 (AAR)
-
ITC on motor vehicle for transportation of persons having approved seating capacity of more than 13 persons is not blocked credit vide Section 17(5) CGST Act.
In the matter of Emcure Pharmaceuticals Limited
(2022) TaxCorp(IDT) 6167 (AAR)
-
Applicant’s services will not be classified as supporting services for road transport under SAC 99674.
In the matter of Gujarat State Road Transport Corporation
(2022) TaxCorp(IDT) 6166 (AAR)
-
We are not inclined to accord this canteen service facility to be an activity made in the course or furtherance of business to deem it a Supply by M/s Cadila to its employees.
In the matter of Cadilla Healthcare Ltd.
(2022) TaxCorp(IDT) 6165 (AAR)
-
Any Advance Ruling is binding on the Applicant who has sought it and on the concerned jurisdictional officer in respect of the Applicant.
In the matter of IDMC Ltd.
(2022) TaxCorp(IDT) 6164 (AAR)
-
GST is not leviable on the amount representing the employees portion of canteen charges, which is collected by employer and paid to the Canteen service provider.
In the matter of Cadmach Machinery Pvt. Ltd.
(2022) TaxCorp(IDT) 6163 (AAR)
-
Tarpaulin is a Plastic article and not a Textile article and is suitably classified at 3926 Tariff and cannot be classified at 6306 Tariff.
In the matter of Texel Industries Ltd.
(2022) TaxCorp(IDT) 6162 (AAR)
-
Subject goods consist of water, sugar, sweetener, apple juice concentrate, flavours, aerated with carbon dioxide gas and presented in airtight containers fulfil the criteria.
In the matter of Mohammed Hasabhai Karbalai
(2022) TaxCorp(IDT) 6161 (AAR)
-
The Applicant has failed to satisfy that it is pure agent, by not substantiating on record that it receives only the actual amount from Industry Partner for insurance charges incurred by it exclusively for Trainees.
In the matter of Team Lease Education Foundation
(2022) TaxCorp(IDT) 6160 (AAR)
-
In case of Advance received for supply of service, time of supply shall be date of receipt of advance, irrespective of the fact whether supply is made at that time or not and the deeming provision at Explanation(i) to Section 13(2) CGST comes into picture.
In the matter of SP Singla Construction Pvt. Ltd.
(2022) TaxCorp(IDT) 6159 (AAR)
-
The lower Authority has rightly refrained from examining this aspect since examining the classification of the service procured by the Appellant as a recipient of service is beyond the scope of the advance ruling mechanism.
In the matter of Workplace Options India Pvt. Ltd.
(2022) TaxCorp(IDT) 6157 (AAR)
-
Software supplied by the Applicant qualifies as Computer Software resulting in supply of goods and therefore, classifiable under Heading 8523 80 20.
In the matter of Keysight Technologies India Pvt Ltd.
(2022) TaxCorp(IDT) 6156 (AAR)
-
Fishing vessels are classifiable under heading 8902, and attract GST at 5%, as per S. No. 247 of Schedule-I of the notification No. 1/2017-Central Tax (rate), dated June 28, 2017.
In the matter of Global Engineering Co.
(2022) TaxCorp(IDT) 6154 (AAR)
-
When there is a change in constitution of a registered person on account of merger, amalgamation etc, there would be a transfer of business as a going concern.
In the matter of Crystal Crop Protection Ltd
(2022) TaxCorp(IDT) 6153 (AAR)
-
From January 1, 2022, the applicable GST rate in respect of Works Contract of Construction services provided to government entity even if such service is in relation to work entrusted to such government entity, is not governed by Sl. No. 3(vi).
In the matter of SOM VCL(JV)
(2022) TaxCorp(IDT) 6152 (AAR)
-
The applicant’s product is not in the genre of the appliances so as to include in the CTH 901920.
In the matter of Freeze Tech Innovations
(2022) TaxCorp(IDT) 6151 (AAR)
-
Benefit under a conditional notification cannot be extended in case of non-fulfilment of conditions and /or non- compliance of procedure. In this case, there is no ambiguity in the wordings of the impugned Notification.
In the matter of Time Technoplast Ltd.
(2022) TaxCorp(IDT) 6150 (AAR)
-
Sale of coal takes place first, thus, the coal becomes the property of buyer and the handling and transportation services are rendered by Applicant in respect of buyer’s goods and therefore, supply of such service is not made in conjunction with the sale already made and not a composite supply.
In the matter of Devendran Coal International Pvt Ltd.
(2022) TaxCorp(IDT) 6149 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.