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ICU Medicals Inc., is supplying credit services to the applicant for specific use of its cardholders/employees for travel, accommodation, meals etc. while on travel for business use alone which fall under the definition of supply under GST.
In the matter of ICU Medical India LLP
(2020) TaxCorp(IDT) 4296 (AAR)
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The Appellant’s product is classifiable under CTH 2403 9970- Chewing Tobacco and the applicable rate of Compensation Cess is 160% as provided under SI no. 26 of Notification No. 01/2017-Compensation cess dated June 28, 2017.
In the matter of Kavi Cut Tobacco
(2020) TaxCorp(IDT) 4295 (AAR)
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The statute is unambiguous in as much as it says, the person liable to pay the consideration for supply of services is the Recipient of such supply and Consideration is any payment made whether by the recipient or any other person for such supply.
In the matter of Rajesh Rama Varma
(2020) TaxCorp(IDT) 4294 (AAR)
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AAR - Goods or services used in installation of Renewable Power Generation Plant under the Renewable Energy Certificate (REC) scheme are eligible for proportionate ITC claim.
In the matter of Kumaran Oil Mill
(2020) TaxCorp(IDT) 4290 (AAR)
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AAR - Benefit of the entry at SI.No. 3(v) of Notification no. 11/2017-C.T.(Rate) dated June 28 (Composite supply of works contract for railways), will be applicable to the Applicant subject to the works undertaken by them being 'Works Contract' as per Sec. 2(119) of the Act.
In the matter of ST Engineering Electronics Ltd.
(2020) TaxCorp(IDT) 4289 (AAR)
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The Applicant’s interpretation that post September 30, 2020, renting/leasing of all goods without operator should be falling under Heading 9973 is untenable in law.
In the matter of M/s Yulu Bikes Pvt. Ltd.
(2020) TaxCorp(IDT) 4285 (AAR)
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Service is taxable @ 18% in terms of Entry No. 3(iii)(c) of Notification No. 11/2017 - CT (Rate) dated June 28, 2017 and applicant is entitled to ITC on GST paid on procurement.
In the matter of Maninder Singh (Mideast Pipeline Products)
(2020) TaxCorp(IDT) 4284 (AAR)
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Unconcentrated milk without sugar or other sweetening matter is classified under HSN 0401 and Applicant’s product is being offered as unconcentrated milk as its production process and end uses are also no different from that of other pasteurised unconcentrated milk.
In the matter of ITC Limited
(2020) TaxCorp(IDT) 4283 (AAR)
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Activity satisfies the conditions of term Manufacture u/s 2(72) of the CGST Act and also product can be treated as Goods’ u/s 2(52) of the Act.
In the matter of Kolhapur Foundry and Engineering Cluster
(2020) TaxCorp(IDT) 4270 (AAR)
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AAR - Lease of plot for 99 years is not sale of land but is a lease of plot/land and payment of one time lease premium and annual premium for lease of commercial plot is a ‘supply’ u/s 7(1) of the CGST Act. Taxable in terms of Notification no.11/2017-CT dated June 28, 2017.
In the matter of Jinmangal Corporation
(2020) TaxCorp(IDT) 4250 (AAR)
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The flats having a carpet area of 60 sqm or less per unit in the RREP qualify as affordable residential apartments, provided the gross amount charged per unit does not exceed Rs. 45 lakh and the promoter has not exercised the option to pay tax at the rate specified in Entry 3.
In the matter of Primarc Projects Pvt. Ltd.
(2020) TaxCorp(IDT) 4248 (AAR)
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Toto is not a vehicle fitted with an internal combustion engine, and unless it is equipped with any device like solar panels that may supply energy for its locomotion, it is not classifiable as a vehicle under Sub-heading 8703.
In the matter of Hooghly Motors Pvt. Ltd.
(2020) TaxCorp(IDT) 4247 (AAR)
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AAAR - Appellant guilty of not revealing the fact regarding commencement of investigation by DGGI on issue of classification therefore advance ruling is hit by the provision of Section 98(2) and 'Parota' classification 'void-ab-initio'.
In the matter of ID Fresh Food (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4244 (AAR)
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AAAR - Beneficial Circular to be applied retrospectively.
In the matter of Bajaj Finance Limited
(2020) TaxCorp(IDT) 4243 (AAR)
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AAAR - Medical institute engaged in providing medical education is a separate and distinct entity from Society under GST law and is liable for GST registration.
In the matter of Kasturba Health Society
(2020) TaxCorp(IDT) 4242 (AAR)
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AAAR - Merely supporting Goods Transport Agency (GTA) by way of renting out transport vehicle itself is not GTA under the specific arrangement.
In the matter of M/s Liberty Translines
(2020) TaxCorp(IDT) 4241 (AAR)
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There is dispute in the interpretation of the legal provisions of section 97 (2)(e) which leaves scope for argument.
In the matter of Micro Instruments
(2020) TaxCorp(IDT) 4238 (AAR)
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If the intention of the Legislature had been to cover only pure contract of earthworks in it then a qualifying condition of more than 75% by value wouldn’t have been provided.
In the matter of Soma Mohite Joint Venture
(2020) TaxCorp(IDT) 4237 (AAR)
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The Appellant isn’t entitled to ITC on replacement of lift attributing to the fact that the lift when erected, installed and commissioned in a building would be construed as an integral part of the building and hence will be treated as immovable property.
In the matter of M/s Las Palmas Co-operative Housing Society
(2020) TaxCorp(IDT) 4236 (AAR)
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There is no section under the Act which explicitly prohibits the taxation of TDS, while Schedule III only mentions land to be outside the ambit of GST and not benefits arising therefrom.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 4235 (AAR)
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