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Although the scope of definition of inputs, capital goods and input services is very wide, however a bare analysis of Section 17(5) which inter-alia states that ITC shall not be available in respect of goods lost, stolen, destroyed or written off makes it clear that this section has overriding effect.
In the matter of Jay Chemical Industries Ltd.
(2021) TaxCorp(IDT) 4540 (AAR)
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If the deposit is non-refundable, or any outstanding sum of amount against supply made to customer can be adjusted from this deposit, then such deposit will be taxable.
In the application of Capital Commercial Co-op. (Service) Society Ltd.
(2021) TaxCorp(IDT) 4539 (AAR)
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Rendering of the service of refining old gold jewellery or coins/biscuit as well as testing of purity of gold is Mixed Supply as per section 2(74) of the CGST Act with GST rate at 18%.
In the matter Uday Laxman Jhadav
(2021) TaxCorp(IDT) 4538 (AAR)
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The work awarded is in respect of civil works of a Small Hydro Electric Project in the existing dam and hence, can’t be considered as civil work for canal, dam or other irrigation works to be eligible for concessional rate of tax under the said entry.
In the matter of R.S. Development & Construction Pvt. Ltd.
(2020) TaxCorp(IDT) 4509 (AAR)
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Commencement of investigation under section 67, can be said to be the start of a proceeding and investigation can be initiated by either the concerned officer/jurisdictional officer or by any other agencies empowered under the CGST Act to issue summons and investigate.
In the matter of Tirumala Milk Products Pvt Ltd
(2020) TaxCorp(IDT) 4503 (AAR)
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Mere fact that a number of tasks have been entrusted to the applicant would not make it entitled to be categorized as composite supply in terms of section 2(30) of the CGST Act, 2017.
In the matter of NBCC (INDIA) Ltd.
(2020) TaxCorp(IDT) 4492 (AAR)
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The submissions in the Applicant’s email dated November 11, 2020 appear to have been sourced from the internet, however no submissions as regards chemical composition of Pyrolysis oil was made therein nor any test report which shows composition has been produced.
In the matter of Royal Carbon Black Private Limited
(2020) TaxCorp(IDT) 4491 (AAR)
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Consultancy services to OPTCL is not import of service under section 2(11) of the IGST Act whereby the Engineer/expert belonging to the Applicant is to be treated as supplier located in India and made liable to pay GST, and obtain registration under OGST Act and CGST Act.
In the matter of Tokyo Electric Power Co.
(2020) TaxCorp(IDT) 4490 (AAR)
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Any transfer in title of goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration is a supply of goods.
In the matter of Telecommunications Consultants India Ltd.
(2020) TaxCorp(IDT) 4487 (AAR)
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Though the transaction satisfies condition specified u/s 2(6)(i)(ii)(iv) and (v) but not clause (iii) of section 2(6) as the place of supply of applicant is within India and thus subject transaction cannot be considered as export of services under the GST laws.
In the matter of Prettle Automotive Pvt Ltd
(2020) TaxCorp(IDT) 4485 (AAR)
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If buyer is from India and online games are stored in CLOUD on servers outside India but payment is received in INR, same is not export of services and hence IGST is leviable in terms of section 5(3) & 5(4) of the IGST Act at the rate of 18%.
In the matter of Amogh Ramesh Bhatwadekar
(2020) TaxCorp(IDT) 4481 (AAR)
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The notification does not exempt just the services which are activities in relation to the functions entrusted to Municipalities but specifies the class of recipients also, and the recipient of the service of the applicant do not fall in the specified class of recipients.
In the matter of Sumeet Facilities Limited
(2020) TaxCorp(IDT) 4479 (AAR)
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The supply should be in respect of Pure Services being provided to Government and by way of any activity in relation to any function entrusted to a Panchayat under Article 243G or Municipality under Article 243W.
In the matter of Janki Sushikshit Berojgar Nagrik Seva Sahakari Sanstha
(2020) TaxCorp(IDT) 4478 (AAR)
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The entry at 66(b)(iv) seeks to exempt only those services provided to such institution in relation to admission of students or conduct of examination for such admission to all the educational Institutions, including the higher educational institutions, which were not exempted up to this amendment.
In the matter of Bharathiyar University
(2020) TaxCorp(IDT) 4474 (AAR)
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There shall be no change in classification of products mentioned if raw material i.e. PP spun bonded non-woven fabric is also manufactured in the same unit and the fact whether the raw material is manufactured in the same unit or different does not have any effect on the classification of final product.
In the matter of Shivalika Enterprises
(2020) TaxCorp(IDT) 4449 (AAR)
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The amount received by the Tourism Department, on account of license fee or other levies is simply credited in the account of Tourism Development Board and that the amount so received by the Board is not receipts within the meaning of GST laws but purely a grant in aid by the Government to the Board as subsisting fund.
In the matter of HP Tourism Development Board, Shimla.
(2020) TaxCorp(IDT) 4448 (AAR)
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The supply to the recipient is a pure service and public health, sanitation, conservancy and solid waste management is a function falling under Sl No. 6 of the Twelfth Schedule.
In the matter of Lokenath Builders
(2020) TaxCorp(IDT) 4444 (AAR)
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Works contract part of the contract is inseparably linked with job work portion and although supplied in conjunction with each other at a single price, they are not naturally bundled.
In the matter of Vrinda Engineers Pvt Ltd.
(2020) TaxCorp(IDT) 4443 (AAR)
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AAR - There is no liability to pay GST in respect of the 40% of super built area received by property owner consequent to a Joint Development Agreement (JDA) with Developer, if and only if the entire consideration relating to such sale is received after issuance of completion certificate.
In the matter of Sri. B.R. Sridhar.
(2020) TaxCorp(IDT) 4396 (AAR)
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The sale of Micafungin Sodium manufactured by Appellant is not covered under serial no. 114 of Entry no. 180 of the Notification no. 01/2017 dated June 28, 2017.
In the matter of BIOCON Ltd.
(2020) TaxCorp(IDT) 4380 (AAR)
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