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GST Council is seized of the matter that GST borne by a Taxable Person on industrial plot leasing is not available for construction of immovable property.
In the matter of JM Chemicals
(2022) TaxCorp(IDT) 5749 (AAR)
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Body building and mounting of body on chassis supplied by Principal, on delivery challans, by collecting job-work charges for such fabrication work is taxable at 18%.
In the matter of Adithya Automotive Applications Pvt Ltd.
(2022) TaxCorp(IDT) 5725 (AAR)
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Applicant is not liable to registration under section 23 of the CGST Act as the applicant is exclusively engaged in the supply of exempt goods/services.
In the matter of Hazrath Valiyaparambil Azeez
(2022) TaxCorp(IDT) 5723 (AAR)
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IGST will not be levied if a person is supplying goods from free-trade warehousing zone.
In the matter of AIE Fibre Resource and Trading (India) Pvt. Ltd.
(2021) TaxCorp(IDT) 5692 (AAR)
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Vouchers are not claim to any debt and in present case, voucher is in possession of claimant at the time of claim and hence, cannot be considered as actionable claim.
In the matter of Premier Sales Promotion Pvt. Ltd.
(2021) TaxCorp(IDT) 5686 (AAR)
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Construction of pit cannot be termed as an apparatus or equipment or machinery.
In the matter of Mother Earth Environ Tech Ltd
(2021) TaxCorp(IDT) 5680 (AAR)
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Dried and Polished Turmeric being a processed spice is not an Agricultural Produce and hence, is not exempted from GST.
In the matter of Nitin Bapusaheb Patil
(2021) TaxCorp(IDT) 5675 (AAR)
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Bus Rental Services to Navi Mumbai Transport Undertaking shall be taxable at rate of 12% (with availment of ITC) and 5% (without ITC availment).
In the matter of MH EcoLife E-Mobility Pvt. Ltd.
(2021) TaxCorp(IDT) 5674 (AAR)
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Part recovery of transportation charges from employees will not attract GST.
In the matter of Integrated Decisions and Systems India Pvt. Ltd.
(2021) TaxCorp(IDT) 5671 (AAR)
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Unless from the contract it is ascertained that the supply of goods as well as service are to be separately charged, the nature of supply remains a composite supply.
In the matter of M/s South Indian Federation of Fisherman Societies
(2021) TaxCorp(IDT) 5670 (AAR)
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Any condition/restrictions attached with the advance do not alter its character, it remains advance which later gets adjusted in payment once bills/invoices are issued.
In the matter of Uttar Pradesh Avas Evam Vikas Parishad
(2021) TaxCorp(IDT) 5669 (AAR)
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The two supplies of setting up of FGD plant and its O&M are separate supplies, not naturally bundled and not supplied in conjunction with each other but one after the other.
In the matter of Shapoorji Pallonji and Company Private Limited
(2021) TaxCorp(IDT) 5665 (AAR)
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Manufacturing generators for renewable energy will attract preferential GST rate.
In the matter of Coral Coil India Private Limited
(2021) TaxCorp(IDT) 5664 (AAR)
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Boarding, Lodging facilities to candidates of Apollo Med Skills is exempt.
In the matter of Healersark Resources Pvt. Ltd.
(2021) TaxCorp(IDT) 5663 (AAR)
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Supply of OMR/Answer Sheets printed with logo of educational will attract GST@18%.
In the matter of Vardhman Infotech
(2021) TaxCorp(IDT) 5662 (AAR)
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Epoxidised Soya Bean Oil will attract GST@5%.
In the matter of Dhanraj Organics Private Limited
(2021) TaxCorp(IDT) 5657 (AAR)
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Importing and Supplying of Diagnostic kits and laboratory reagents will attract IGST@12%.
In the matter of Bio-Rad Laboratories India Limited
(2021) TaxCorp(IDT) 5656 (AAR)
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The accommodation service is classifiable under SAC 99632 and is exempted.
In the matter of Healersark Resources Pvt. Ltd.
(2021) TaxCorp(IDT) 5655 (AAR)
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Only when motor vehicles having seating capacity of 13 persons are used for making the taxable supplies of transportation of passengers, ITC is available.
In the matter of New Pandian Travels Pvt. Ltd.
(2021) TaxCorp(IDT) 5654 (AAR)
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Classification under CTH 8413 will be attracted in case of CNG Dispenser used at filling stations for dispensing gas.
In the matter of Parker Hannifin India Private Limited
(2021) TaxCorp(IDT) 5653 (AAR)
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