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The rate for renting of premises has been fixed at an amount and the electricity charges are to be borne by the lessee as per the actual usage of electric power by them in terms of the agreement and hence, it cannot be said that the electricity charges would be covered by Sec. 15(2)(c).
In the matter of Gujarat Narmada Valley fertilizers
(2021) TaxCorp(IDT) 4663 (AAR)
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Since services are exempt from GST, hence there is no requirement for PHD to deduct tax at source in this case.
In the matter of Om Parkash Contractor
(2021) TaxCorp(IDT) 4651 (AAR)
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Fried Fyums merits classification under Tariff Heading 21069099 of the Custom Tariff Act, 1975, taxable at 18%.
In the matter of Barakatbhai Noordinbhai Velani
(2021) TaxCorp(IDT) 4650 (AAR)
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Eligibility for ITC cannot be decided on the basis of their capitalization or payment of GST at the time of their sale in the subsequent year.
In the matter of Khatwani Sales and Services LLP
(2021) TaxCorp(IDT) 4649 (AAR)
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HO by charging a mark-up over and above cost of assurance services, spare parts, and other cost incurred in relation to upkeep and maintenance of aircrafts, thereby adding value to cost, is incurring a taxable supply of service as per CGST Act.
In the matter of Tata Sia Airlines Ltd.
(2021) TaxCorp(IDT) 4637 (AAR)
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This Authority cannot provide a decision to the applicant in the form of an advance ruling.
In the matter of Shasank Shekhar Jalan
(2021) TaxCorp(IDT) 4636 (AAR)
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Work is aimed at improvement of Wular Lakebed which is works contract within the meaning of section 2 (119) of the GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of RDL-ZYCHL-JV
(2021) TaxCorp(IDT) 4635 (AAR)
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The product Non-Woven Bags is liable to 18% GST from July 01, 2017 to September 30, 2019, 12% GST from October 1, 2019 to December 30, 2019 and 18% GST January 1, 2020 onwards.
In the matter of Karam Green Bags
(2021) TaxCorp(IDT) 4634 (AAR)
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It is reasonable to agree with the views expressed in CBEC Circular No. 433/66/98-CX-6 that fusible interlining cloth is classifiable under Heading 5903.
In the matter of Girish Rathod (Jay Ambey)
(2021) TaxCorp(IDT) 4633 (AAR)
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The business promotion services rendered as per Contract as Intermediary services being provided by the Applicant is covered under SAC 9983, liable to GST @18% and hence, the Applicant is liable for registration u/s 22(1) of CGST Act.
In the matter of Dr. H.B. Govardhan
(2021) TaxCorp(IDT) 4632 (AAR)
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Provision of manpower for security and housekeeping services is not covered under Twelfth schedule to the Constitution.
In the matter of KSF-9 Corporate Services Pvt. Ltd.
(2021) TaxCorp(IDT) 4631 (AAR)
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Inputs for animal feed are different from the animal feed and bran manufactured by applicant as raw material/input cannot be directly used for feeding animal and cattle.
In the matter of Sanstar Biopolymers Limited
(2021) TaxCorp(IDT) 4630 (AAR)
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Condition (3) is not met since applicant has not submitted supporting evidence in the form of agreement with Rites Ltd. to infer that the work contract pertains to railways owned by Ministry of Railways.
In the matter of SKG-JK-NMC Associates (JV)
(2021) TaxCorp(IDT) 4629 (AAR)
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Activity of job work consisting of fabrication including of bullet proof work done on chassis provided by the Principal is a supply of service attracting 18% GST.
In the matter of Jeet & Jeet Glass and Chemicals Pvt. Ltd.
(2021) TaxCorp(IDT) 4620 (AAR)
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Any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods and not a service as per para 1 (c) of Schedule II of the CGST/OGST Act.
In the matter of Nexustar Lighting Project Pvt. Ltd.
(2021) TaxCorp(IDT) 4619 (AAR)
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Activity of forfeiture nowhere involves sale of land and the applicant has not received the amount on account of sale of land but received the same on account of non-fulfillment of conditions of agreement of purchase of factory land by the customer.
In the matter of Fastrack Deal Comm Pvt. Ltd.
(2021) TaxCorp(IDT) 4612 (AAR)
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Work contract involves predominantly earthwork which is in nature of composite supply of work contract as defined in Section 2(119) of CGST Act.
In the matter of KSC Buildcon Pvt. Ltd.
(2021) TaxCorp(IDT) 4611 (AAR)
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The specific description of the product manufactured i.e. Urine Collection Bag is an assistive device. It would be covered under Entry No.257 of Schedule-I.
In the matter of Narendrakumar Manilal Patel
(2021) TaxCorp(IDT) 4608 (AAR)
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Since Paneer is sold in unbranded packet without a pre-determined quantity, therefore it will be exempt under GST.
In the matter of Jain Dairy Products Pvt. Ltd.
(2021) TaxCorp(IDT) 4607 (AAR)
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The Applicant does not fall under the definition of educational institution.
In the matter of Vikram A Sarabhai Community Science Centre
(2021) TaxCorp(IDT) 4606 (AAR)
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