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All the monies paid to the contractor by the applicant including the interest on delayed payments is liable to tax under CGST Act, 2017 under this provision.
In the matter of Hyderabad Metropolitan Water Supply And Sewerage Board
(2022) TaxCorp(IDT) 6063 (AAR)
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Appellant is eligible for exemption as activity satisfies twin conditions of exemption entry.
In the matter of Healersark Resources Pvt. Ltd.
(2022) TaxCorp(IDT) 6055 (AAR)
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DWGS cannot be categorized as cattle feed mere being slight valuable in market and mere installation of huge machinery for its production and the items described at Entry no. 102 are quite different from DWGS and only for the purpose of availing benefits of exemption under Notification no. 02/2017.
In the matter of ADS Agro Industries Pvt Ltd.
(2022) TaxCorp(IDT) 6054 (AAR)
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As per the arrangement, part of the Canteen charges is borne by Applicant whereas the remaining part is borne by its employees and the said employee’s portion canteen charges is collected by Applicant and paid to the CSP.
In the matter of Astral Ltd.
(2022) TaxCorp(IDT) 6053 (AAR)
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Agreement has been entered on a principal to principal basis and there is no scene in respect of any employment.
In the matter of Rahul Goyal
(2022) TaxCorp(IDT) 6052 (AAR)
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There should be no question of denying ITC merely on the ground that one of the constituent services of mixed supply attracts Nil rate of tax, if provided separately.
In the matter of Shree Arbuda Transport
(2022) TaxCorp(IDT) 6051 (AAR)
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TKP falls under third group other as it is neither Agar-agar nor a thickener derived from locust beans/ locust bean seeds/guar seeds.
In the matter of Colourtex Industries Private Limited
(2022) TaxCorp(IDT) 6048 (AAR)
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If items assembled, or erected at site and attached by foundation to earth cannot be dismantled without substantial damage to its components then, the items would not be considered as movable and therefore, not excisable goods.
In the matter of Intellecon Pvt. Ltd.
(2022) TaxCorp(IDT) 6047 (AAR)
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The definition of Job Work u/s 2(38) of CGST Act, and Government Circular 126/45/2019-GST dated November 22, 2019, makes this issue crystal clear.
In the matter of Shell Energy India Pvt. Ltd.
(2022) TaxCorp(IDT) 6046 (AAR)
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Carbonated Fruit Beverages of Fruit Drink and Carbonated Beverages with Fruit Juice is classifiable under heading 220210.
In the matter of Mohammed Hasabhai Karbalai
(2022) TaxCorp(IDT) 6045 (AAR)
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As the act is not made in the course or furtherance of business, it is not covered under Schedule I of the Act.
In the matter of Amneal Pharmaceuticals Pvt. Ltd.
(2022) TaxCorp(IDT) 6041 (AAR)
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Applicant cannot avail ITC since input tax credit will be restricted to the extent of the cost of transportation borne by the applicant.
In the matter of Malabar Cements Ltd.
(2022) TaxCorp(IDT) 6034 (AAR)
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The taxable value of construction of immovable property without occupancy certificate needs to be determined as per the transaction value and such value if not found acceptable has to be determined as per the principles laid down u/s 15 of the CGST Act, 2017.
In the matter of Pankaj Enterprises
(2022) TaxCorp(IDT) 6033 (AAR)
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Once the activities undertaken by assessee are held as composite supply, the said supply will squarely be covered under SAC 999294.
In the matter of Prettl Automotive India Pvt Ltd
(2022) TaxCorp(IDT) 6030 (AAR)
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Supply of e-goods by Appellant being covered under supply of services under CGST Act will attract GST and procurement of e-goods by appellant from foreign suppliers will attract levy of IGST under RCM in terms of Section 5(3) and 5(4) of IGST Act.
In the matter of Amogh R. Bhatwadekar
(2022) TaxCorp(IDT) 6029 (AAR)
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Supplies made by applicant is not pure service but a composite supply of purified water, smart cards, maintenance of RO plant, vending machines & providing security.
In the matter of Unique Aqua Systems
(2022) TaxCorp(IDT) 6021 (AAR)
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Though supplier is located outside India and recipient is in India, the place of supply is outside India and thus, same is not covered under import of service and hence, not taxable under RCM.
In the matter of Guitar Head Publishing LLP
(2022) TaxCorp(IDT) 6020 (AAR)
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Services extended by Appellant to TANTRASCO cannot constitute distribution services.
In the matter of Tamil Nadu Generation and Distribution Corporation Ltd
(2022) TaxCorp(IDT) 6019 (AAR)
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A person can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken.
In the matter of Hubli-Dharwad Municipal Corporation
(2022) TaxCorp(IDT) 6018 (AAR)
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The Tamarind which is processed by sun drying, de-shelling, de-seeding, the process which are not farm level processes, is not an Agricultural Produce as defined under explanation 2(d).
In the matter of Arun Cooling Home
(2022) TaxCorp(IDT) 6017 (AAR)
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