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The produce i.e. wheat in this case has been procured from farmers in foreign countries and exported to India and is further destined to importer's factory for further processing but not to the primary market as required for the services to be classified under the exemption Notification, therefore, the products are not eligible for exemption.
In the matter of Karaikal Port Pvt Ltd.
(2021) TaxCorp(IDT) 4768 (AAR)
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The GST rate is irrespective of the place of installation i.e. at the residence or at the mall or shopping complex and also irrespective of the intended usage of the lifts / escalators either for domestic use or commercial use.
In the matter of BG Elevators and Escalators Private Limited
(2021) TaxCorp(IDT) 4766 (AAR)
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Services provided by appellant are composite supply in terms of section 8 of CGST Act with transmission and distribution of electricity being the principal supply.
In the matter of UP Power Transmission Corporation Ltd.
(2021) TaxCorp(IDT) 4764 (AAR)
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The question of admissibility of ITC against supply of car parking service to employees is rendered inessential.
In the matter of Ion Trading India Private Limited
(2021) TaxCorp(IDT) 4763 (AAR)
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There is no transfer of possession to enjoy the property freely, moreover, the pathway is used both by landowner as well as Appellant, the pathway cannot be termed as land appurtenant to residential dwelling as claimed by Appellant.
In the matter of Chennai Metro Rail Limited
(2021) TaxCorp(IDT) 4753 (AAR)
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Geo Membrane for Waterproof Lining fabrics would invariably be covered under heading 3926.
In the matter of Ananta Synthetic Innovations
(2021) TaxCorp(IDT) 4737 (AAR)
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A complete gamut of activities required for well-being of a patient and provided by a hospital under the direction of medical doctors is a composite supply of service and is covered under Inpatient services classifiable under SAC 999311.
In matter of Baroda Medicare Pvt Ltd.
(2021) TaxCorp(IDT) 4736 (AAR)
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As per their clear mandate the goods which suffered tax(cumulative) in the band of 3% to 9% are to be taxed at 5% GST.
In the matter of S.A.Safiullah and Co.
(2021) TaxCorp(IDT) 4735 (AAR)
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Transaction of printing of content on PVC banners & supply of such printed trade advertisement is a composite supply and not 'supply of goods, with supply of service of printing being the principal supply.
In the matter of Macro Media Digital Imaging Pvt. Ltd.
(2021) TaxCorp(IDT) 4734 (AAR)
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In the case in hand, the applicant for advance ruling is recipient of service and not supplier, therefore, the question is not liable for admission and is therefore rejected.
In the matter of Chennai Metropolitan Water Supply and Sewerage Board
(2021) TaxCorp(IDT) 4727 (AAR)
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Provision of reverse charge mechanism is not applicable on the applicant even if it has procured some services to arrange these supplies from unregistered persons until further notification is issued by Govt. in this regard.
In the matter of Jewel Classic Hotels Pvt. Ltd.
(2021) TaxCorp(IDT) 4726 (AAR)
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If the applicant maintains common account in respect of both the premises, it needs to discharge GST @ 5% in respect of supply made at the premises of the zoological garden and invariably needs to reverse the ITC in terms of Section 17 of the CGST Act, 2017 r/w Rules 42 and 43 of the CGST Rules, 2017.
In the matter of Hotel Sandesh Private Limited
(2021) TaxCorp(IDT) 4715 (AAR)
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Hand sanitizers are never classified as Medicaments.
In the matter of Wipro Enterprises Private Limited
(2021) TaxCorp(IDT) 4714 (AAR)
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Works undertaken are for business/commercial purposes, concludes that services supplied by Applicant are subjected to 18% GST in terms of Sl. No. 3(xii) of Not. No. 11/2017- CT (R) as amended.
In the matter of Sealwel Corporation Private
(2021) TaxCorp(IDT) 4700 (AAR)
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There is no advance ruling issued on the Time of Supply of the Mobilization advance transitioned into GST which has not suffered any tax in the Pre-GST regime and the applicability of section 142 (11) (b) to the facts of this case.
In the matter of Shapoorji Pallonji and Co. Pvt. Ltd.
(2021) TaxCorp(IDT) 4685 (AAR)
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Rate of tax for renting of vehicles would be the same as applicable to respective vehicles i.e. 5% for electric vehicles and 12% for bicycles.
In the matter Yulu Bikes Pvt. Ltd.
(2021) TaxCorp(IDT) 4684 (AAR)
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Notification No. 20/2019- Central Tax (Rate) dated September 30, 2019 specifies the rate for job work in relation to diamonds, bus body building and all other items, and is applicable to the applicant.
In the matter of Spraymet Surface Technologies Pvt. Ltd.
(2021) TaxCorp(IDT) 4683 (AAR)
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‘Laboratory Reagents’ different from all Diagnostic kits and Reagents under Tariff item 38220090
In the matter of Imperial Life Sciences Pvt. Ltd.
(2021) TaxCorp(IDT) 4682 (AAR)
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The process of Electroplating surface coating & Electroless nickel plating would be rightly covered under manufacturing services’ since they are essential services connected to the process of manufacture of the goods which results in the emergence of the finished product.
In the matter of ENP Techno Engineers
(2021) TaxCorp(IDT) 4681 (AAR)
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Transaction does not qualify the export of service because all the conditions which are stipulated under Section 2(6) of IGST Act, 2017 are not satisfied which is the foremost requirement for any transaction to be qualified Export of Service.
In the matter of Stovec Industries Ltd.
(2021) TaxCorp(IDT) 4664 (AAR)
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