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AAR - Construction of low- cost housing units in Kerala is a works-contract under SI no. 3(v) of Notification no. 11/2017-CT and is liable to GST at the rate of 12%.
In the matter of Habitat Technology Group
(2020) TaxCorp(IDT) 4094 (AAR)
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Services rendered under both contracts is a composite supply of works contract falling within the definition of works contract u/s 2(119) of CGST Act 2017.
In the matter of Ray Construction
(2020) TaxCorp(IDT) 4092 (AAR)
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Activity of assignment is in the nature of agreeing to transfer one’s leasehold rights which does not amount to further sub-leasing, as the applicant’s rights as per the Deed stands extinguished.
In the matter of Enfield Apparels Ltd.
(2020) TaxCorp(IDT) 4074 (AAR)
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Works contract u/s 2(19) is applicable only for immovable property where the value of goods and services is not distinct, however present agreement of applicant shows the value of goods distinct and separated from value of services, hence, said project undertaken by applicant cannot be works contract.
In the matter of Prasa Infocom & Power Solutions Private Limited
(2020) TaxCorp(IDT) 4071 (AAR)
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Applicant's contract for construction of flood spill channel is aimed at the improvement of immovable property involving supply of various services and goods in the course of its execution, accordingly, it is a works contract as per section 2 (119) of GST Act, where earthwork exceeds more than 75% of the contract value.
In the matter of Reach Dredging Ltd
(2020) TaxCorp(IDT) 4070 (AAR)
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Poultry fat is classifiable under Chapter Sub-Heading No. 1501 90 00 of the First Schedule to the Customs Tariff Act, 1975 and the supply of the same attracts 12% GST.
In the matter of Sushi Pet Nutrisciences
(2020) TaxCorp(IDT) 4057 (AAR)
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Food supplied to Hospital on outsourcing basis is liable to 5% GST.
In the matter of Navneet Kumar Talla.
(2020) TaxCorp(IDT) 4055 (AAR)
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Building which is to be constructed by applicant falls within the ambit of immovable property and thereby falls under restriction stipulated in section 17 (5) of the CGST Act.
In the matter of Daicel Chiral Technologies (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4054 (AAR)
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Preparation of a kind used in Animal Feeding- Bio Processed Meal falls under HSN 23099090 and therefore applicant is entitled to clear the goods for specific use of Animal Feeding without payment of GST under serial no. 102 of the Notification No. 02/2017-CTR dated June 28, 2017.
In the matter of Vippy Industries Ltd.
(2020) TaxCorp(IDT) 4008 (AAR)
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Chapter 23.03 covers only residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste and Chapter Heading 23.09 specifically covers preparations of a kind used in animal feeding.
In the matter of Vivek V. Ratnaparkhi
(2020) TaxCorp(IDT) 4007 (AAR)
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Entry 8 of Notification covers services provided by Govt. or local authority and applicant does not qualify to be a Central Government, State Government or local authority.
In the matter of Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (AIGGPA)
(2020) TaxCorp(IDT) 4006 (AAR)
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Provision of service in respect of mounting/fabrication activity of bus body on the chassis is outsourced to the Applicant by chassis provider & shall be taxable under the head i.e. SAC 998881.
In the matter of M/s V E Commercial Vehicles Limited
(2020) TaxCorp(IDT) 4005 (AAR)
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Taxability arises in state of Gujarat as supply is in Gujarat, E-way Bill is issued from Gujarat as well as tax assessment and audit will also be in Gujarat and thereby said ruling shall be decided by Gujarat Tax Authoritiy.
In the matter of Apar Industries Limited
(2020) TaxCorp(IDT) 4002 (AAR)
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ITC availed as per the conditions specified therein shall be allowed for discharging the liability towards supply of coal and supply of coal handling and distribution charges.
In the matter of Agarwal Coal Corporation Pvt. Ltd.
(2020) TaxCorp(IDT) 3991 (AAR)
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Construction of swimming pools/wave pools/machine room are independent items and not support structure for a plant and only civil structures thus, not eligible for ITC.
In the matter of Atriwal Amusement Park
(2020) TaxCorp(IDT) 3990 (AAR)
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Applicant shall not be entitled to avail ITC of tax paid on lift to be installed in hotel building which in turn is used for providing taxable service.
In the matter of Jabalpur Hotels Private Limited
(2020) TaxCorp(IDT) 3989 (AAR)
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The services provided by applicant are exempt as per Notification no. 12/2017 as further amended by Notification No. 32/2017.
In the matter of M/s. Zigma Global Environ Solutions Private Limited.
(2020) TaxCorp(IDT) 3977 (AAR)
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Applicant is a society which consists of 9 members out of which 7 are officers/employees of the Government of Andhra Pradesh that qualifies for 77% of Government control falling short of the designated 90% as required by the Act.
In the matter of Sri Satya Sai Water Supply Project Board
(2020) TaxCorp(IDT) 3975 (AAR)
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In case of sale or transfer, the transferor can transfer unutilised ITC to the transferee, which is lying in his electronic credit ledger, by filing Form GST ITC-02.
In the matter of Shilpa Medicare Limited
(2020) TaxCorp(IDT) 3971 (AAR)
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Services provided to recipient located outside India shall attract IGST as per Section (7)(5)(c).
In the matter of DKV Enterprises Private Limited
(2020) TaxCorp(IDT) 3970 (AAR)
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