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AAAR - Plant fertilizers classified as ‘Micronutrients’ to be taxable at 12% GST.
In the matter of Shivam Agro Industries
(2021) TaxCorp(IDT) 5346 (AAR)
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AAAR - The product with “different shapes and size of papad”, is nothing but Papad classified under Heading 1905, chargeable to NIL rate of GST as per Sl. No. 96 of Notification No. 02/2017-CT dated June 28, 2017.
In the matter of Jayant Food Products
(2021) TaxCorp(IDT) 5345 (AAR)
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AAR - Leasing of vehicles registered in tourist category for transportation of COVID-19 passengers by tours and travels operator to Municipal Corporation is not exempt.
IN RE Geetee Tours Pvt. Ltd.
(2021) TaxCorp(IDT) 5324 (AAR)
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AAR - No GST on supply of services relating to conduct of examination rendered to Educational Boards, Councils & Universities.
In the matter of Management & Computer Consultants
(2021) TaxCorp(IDT) 5241 (AAR)
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AAR - CED / Powder coating activity on auto components taxable at 12% GST.
In the matter of Fine Electro Coating
(2021) TaxCorp(IDT) 5240 (AAR)
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AAR - Supply of gas through LPG Reticulated System is found to be naturally bundled with facility and property management services and are supplied in conjunction with each other, thereby qualifying as ‘composite supply’ u/s 2 (30) of CGST Act, 2017
In the matter of Masterly Kolkata Facility Maintenance Pvt. Ltd.
(2021) TaxCorp(IDT) 5239 (AAR)
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AAA - Eatable products prepared at the premises of Applicant and supplied to customers from the counter are not ‘Restaurant Service’.
In the matter of Pioneer Bakers
(2021) TaxCorp(IDT) 5191 (AAR)
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AAR - NIT (established by an Act of Parliament) liable under RCM on receipt of legal services but not on corporate security services.
In the matter of National Institute of Technology, Tiruchirappalli
(2021) TaxCorp(IDT) 5189 (AAR)
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AAAR - Drilling of borewells for supply of water in agricultural land is not ‘Support service for agriculture’ under SAC 9986.
In the matter of Tvl. Aravind Drillers
(2021) TaxCorp(IDT) 5188 (AAR)
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AAR - IIM, Tiruchirappalli qualifies as a ‘Government Entity’ under the CGST Act, 2017. Liable for TDS and RCM in respect of legal services.
In the matter of Indian Institute of Management, Tiruchapalli
(2021) TaxCorp(IDT) 5187 (AAR)
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AAR - ‘purified/treated sewage water’ obtained from STP to make it suitable for industrial use is taxable at 18% GST.
In the matter of Rashtriya Chemicals and Fertilizers Ltd.
(2021) TaxCorp(IDT) 5148 (AAR)
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AAR - Providing testing services on samples received from foreign entities not ‘Export of Service’ as per section 2(6)(iii) for ‘Export of service’ relating to place of supply being outside India is not satisfied.
In the matter of Hilti Manufacturing India Pvt. Ltd.
(2021) TaxCorp(IDT) 5040 (AAR)
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AAR - Receipt of incentives on the amount of loan disbursed to beneficiary under “Atma Nirbhar Gujarat Sahay Yojna” is “not a subsidy”.
In the matter of Rajkot Nagarik Sahakari Bank Ltd.
(2021) TaxCorp(IDT) 5039 (AAR)
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In the instant case, the operation and maintenance services are meant for maintenance of the ZLD plant which is an immovable property hence, the said services are covered under Sr. No. 3(iii) of Notification no. 11/2017.
In the matter of Arvind Envisol Limited
(2021) TaxCorp(IDT) 4791 (AAR)
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Services of limited end user license as part of packages software are excluded from SAC 997331 that covers Licensing services for right to use computer software and database.
In the matter of SPSS South Asia Pvt. Ltd.
(2021) TaxCorp(IDT) 4790 (AAR)
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Applicant is supplying accommodation, security and maintenance services which are naturally bundled and supplied in conjunction with each other, therefore it is a composite supply.
In the matter of Bishops Weed Food Crafts Pvt. Ltd.
(2021) TaxCorp(IDT) 4789 (AAR)
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Since voucher is only an instrument of consideration, the same is not classifiable separately but only the supply associated with the voucher is classifiable according to the nature of goods or services supplied in exchange of the voucher earlier issued to the customer.
In the matter of Kalyan Jewellers India Ltd.
(2021) TaxCorp(IDT) 4788 (AAR)
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When the AAR has allowed the concessional rate of tax to the major part of project under Sl.No.3 of Notification 11/2017-C.T.(Rate), it is automatically construed that the AAR has accepted the service as composite supply service.
In the matter of NBCC (India) Ltd.
(2021) TaxCorp(IDT) 4778 (AAR)
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Applicant shall follow principle of apportionment of credit laid down in sub-section (1) and (2) of Section 17 of CGST Act r/w Rule 42 and 43 of CGST/WBGST Rules, 2017 in respect of common ITC in form of inputs, input services and capital goods.
In the matter of Manoj Mittal
(2021) TaxCorp(IDT) 4772 (AAR)
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Notification No. 27/2019- CTR dated December 30, 2019, Press Release dated December 22, 2018 issued in pursuance of the 31st GST Council Meeting followed by Circular No. 80/54/2018 is being relied upon.
In the matter of Textbond Non-wovens
(2021) TaxCorp(IDT) 4769 (AAR)
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