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GST@18% will be attracted for making supply of pulp wood.
In the matter of Gogineni Mohan Krishna
(2021) TaxCorp(IDT) 5612 (AAR)
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Recovery of expenses are classifiable as Supply, so would be the Income and thus, the same is also classifiable as supply and liable to GST.
In the matter of UP Power Corporation Ltd.
(2021) TaxCorp(IDT) 5611 (AAR)
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GST@18% will be attracted for supplying bellow ducts to railways.
In the matter of M/s Concord Control Systems Pvt. Ltd.
(2021) TaxCorp(IDT) 5610 (AAR)
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Appellant is providing a composite supply where supply of electricity is principal supply and O&M services being ancillary and since here principal supply is GST exempt, so will be the ancillary supply.
In the matter of Uttar Pradesh Power Corporation Ltd
(2021) TaxCorp(IDT) 5609 (AAR)
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Manufacturer and supplier of paper liable to pay tax under RCM vide the said notification from central government.
In the matter of Sangal Papers Ltd.
(2021) TaxCorp(IDT) 5598 (AAR)
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Solar Panel, Inverter, Controller and Battery are essential components of Solar Power Generating System and cable & monitoring structures are supplementary components.
In the matter of Apex Powers
(2021) TaxCorp(IDT) 5597 (AAR)
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Goods such as Topical Antiseptic Hand Sanitizer which are meant for general hygiene or well-being of a person which may incidentally lead to prevention of a host of illness or ailments cannot be considered as medicament, Taxable at 18%.
In the matter of Eris Pharmaceuticals Pvt Ltd.
(2021) TaxCorp(IDT) 5596 (AAR)
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Supply u/s 7 can only be of goods in existence and taking joint custody of goods by Applicant shall not amount to supply if the invoice of the said transaction is not issued.
In the matter of Mohammad Arif Mohammad Latif
(2021) TaxCorp(IDT) 5594 (AAR)
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Sale of Land has been treated to be neither a supply of service nor a supply of goods it is beyond doubt that there is no GST on the sale of land per se by excluding sale of land from the definition of supply.
In the matter of Bhopal Smart City Development Corporation Ltd.
(2021) TaxCorp(IDT) 5562 (AAR)
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Relieving an employee without notice period or by accepting a shorter notice period is a supply of service.
In the matter of Bharat Oman Refineries Ltd
(2021) TaxCorp(IDT) 5561 (AAR)
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The work order is not issued by Jila Parishad as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission, therefore, the services shall be deemed to have been provided by the Mission which is not covered under the definition of local authority or Governmental authority.
In the matter of Centre for Entrepreneurship Development of Madhya Pradesh
(2021) TaxCorp(IDT) 5560 (AAR)
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Baby wipes merits classification under tariff heading 3307 and not under heading 9619, thereby attracts 18% GST in terms of CBIC Circular.
In the matter of Xtracare Products Pvt. Ltd.
(2021) TaxCorp(IDT) 5559 (AAR)
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Upfront payment made to the State Government is in the nature of advance from the date of allotment of mines on lease to the Applicant for determining the time of supply under GST law as per Section 13(3) of MP GST Act.
In the matter of Essel Mining & Industries Ltd.
(2021) TaxCorp(IDT) 5558 (AAR)
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As per clause (b) of the definition every act or abstinence that is a motivation to induce a person is consideration and there is no requirement that it must be in monetary form.
In the matter of Abbott Healthcare Pvt. Ltd.
(2021) TaxCorp(IDT) 5548 (AAR)
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AAR - ‘Pushti’ which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions, is classifiable under HSN code 1106.
In the matter of Devanahalli and Hosakute Taluks MSPC
(2021) TaxCorp(IDT) 5459 (AAR)
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AAR - Room, medicines, implants, consumables and food supplied in the course of providing treatment to the patients admitted is naturally bundled with principal supply being 'health-care'
In the matter of Malankara Orthodox Syrian Church Medical Mission Hospital
(2021) TaxCorp(IDT) 5457 (AAR)
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AAR - GST @1.5% in respect of services of construction of affordable villas and at the rate of 7.5% in cases other than affordable residential apartments.
In the matter of Dharmic Living Pvt. Ltd.
(2021) TaxCorp(IDT) 5456 (AAR)
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AAR - No GST on lease rent charged by Municipality/Panchayat for water channel used for fish farming.
In the matter of Chellanam Grama Panchayath
(2021) TaxCorp(IDT) 5455 (AAR)
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AAR - PVC Tufted Coir Mats and Matting is classifiable under Customs Tariff Sub-Heading 5703 9090. Not to attract low band of tax rate
In the matter of Alleppey Fibretuft Pvt. Ltd.
(2021) TaxCorp(IDT) 5454 (AAR)
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AAR - Supply of marine engines and its spare parts for use in fishing vessels falling under CTH 8902 will attract 5% GST.
In the matter of South Indian Federation of Fishermen Societies
(2021) TaxCorp(IDT) 5453 (AAR)
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