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It cannot be accepted that appellant is a clinical establishment offering treatment in the recognized ayurvedic system of medicine, hence, its supplies are therefore not health care services by a clinical establishment.
In the matter of OPTM Health Care Pvt. Ltd.
(2020) TaxCorp(IDT) 3793 (AAR)
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Services rendered by the Director to the company for which consideration is paid to them in any head is liable to GST under RCM.
In the matter of Clay Craft India Pvt. Ltd.
(2020) TaxCorp(IDT) 3791 (AAR)
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When it is not possible to calculate value of supply as per Section 15 of the Act, the value of taxable supply is to be calculated as per the relevant Rules of Chapter IV of CGST Rules, 2017 which deals with the determination of value of supply.
In the matter of Bharat Heavy Electricals Ltd.
(2020) TaxCorp(IDT) 3790 (AAR)
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The description of service i.e.Licensing services undertaken by the GMVN does not get covered under Sl.No. 17(i) to 17(viia) of the said notification, therefore service in question falls under residual entry 17(viii). Said entry was amended vide Notification No. 27/2018- Central Tax providing for levy of GST at 18% w.e.f. January 01, 2019 and was taxable at 5% for the period July 1, 2017 to December 31, 2018.
In the matter of Shri. Ajay Kumar Dabral
(2020) TaxCorp(IDT) 3789 (AAR)
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Applicant has transferred the business as going concern which may be treated as supply of services which is exempted in terms of Sl.No. 2 of Notification No. 12/2017-Central Tax (Rate).
In the matter of Rajeev Bansal and Sudershan Mittal
(2020) TaxCorp(IDT) 3788 (AAR)
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The contributions made to the trusts on account of the mining operations cannot be treated as donations as donations are not mandatory but voluntary. Such contributions and royalty shall be subject to levy of GST.
In the matter of Cosme Costa & Sons
(2020) TaxCorp(IDT) 3782 (AAR)
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Rules on valuation of second hand jewellery absent change in form/nature & ITC admissibility thereof
In the matter of Attica Gold Pvt Ltd
(2020) TaxCorp(IDT) 3774 (AAR)
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The applicant cannot levy GST for leasing of such Satellite Transponder services if tax is already charged or collected while adding that any excess collection need to be paid to the Government within stipulated period and such mistake can only be corrected through a debit/credit note mechanism.
In the matter of New Space India Limited.
(2020) TaxCorp(IDT) 3773 (AAR)
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Denies 'resident dwelling' exemption to collective leasing of property for student accommodation
In the matter of Sri. Taghar Vasudeva Ambrish
(2020) TaxCorp(IDT) 3772 (AAR)
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Since content provider has no role in selection of recipient of books or sale, transaction is a sale simpliciter of books.
In the matter of Ideal Industrial Synergy Solutions Pvt. Ltd.
(2020) TaxCorp(IDT) 3769 (AAR)
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Since the service itself is exempt, applicant shall not be required to pay tax on services obtained under reverse charge mechanism.
In the matter of DKMS BMST Foundation India
(2020) TaxCorp(IDT) 3768 (AAR)
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Supply of pre-purchased or pre-designed software which is not designed and developed specific to any customer and sold without customization qualifies will be considered as supply of goods, covered under HSN 8523.
In the matter of Solize India Technologies Pvt Ltd.
(2020) TaxCorp(IDT) 3767 (AAR)
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Location of supplier is nothing but principal place of business which is Rajasthan and there is no need for any separate registration.
In the matter of T&D Electricals
(2020) TaxCorp(IDT) 3766 (AAR)
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Since all the supplies are made as a package with the accommodation service being the principal service, the entire supply shall be treated as composite supply of accommodation service as per Section 8.
In the matter of Sri Sai Luxurious Stay LLP
(2020) TaxCorp(IDT) 3765 (AAR)
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Poha bran is classifiable under HSN 23024000 and present classification applied by the applicant under HSN 23040090 is incorrect as it is applicable to those from soyabean. Said product is covered under Entry no. 103B of Schedule I of Notification no. 1/2017 amended by Notification no 6/2018 dated and taxable @ 5%.
In the matter of Sri Basaveshwara Corporation
(2020) TaxCorp(IDT) 3758 (AAR)
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Leguminous vegetables subjected to mere heat treatment for removing moisture, or for softening or puffing or removing skin and which is not subjected to any processing or addition would be classified under HSN Code 0713.
In the matter of Sri Bhagyalakshmi Trading Corporation
(2020) TaxCorp(IDT) 3757 (AAR)
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Supply of commissioning/installation services supplied by the Applicant are independent which cannot be included under the composite supply of the Supply of Power packs.
In the matter of SAN Engineering & Locomotive Company Limited
(2020) TaxCorp(IDT) 3756 (AAR)
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Applicant is eligible for composition if the turnover of services of the applicant does not exceed Rs. 5 lakhs or ten percent of turnover in the state, whichever is higher.
In the matter of Sri Ghalib Iqbal Sheriff
(2020) TaxCorp(IDT) 3755 (AAR)
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Since the issue is already pending/sub-judice, advance ruling cannot be given.
In the matter of Chamundeshwari Electricity Supply Corp. Ltd.
(2020) TaxCorp(IDT) 3754 (AAR)
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The applicant prepares food in the school premises and supplies it to students of the school for a monthly consideration. As the applicant provides exempt services, TDS provisions shall not be applicable on payments made by said educational institutions.
In the matter of Mahalaxmi Mahila Sangh
(2020) TaxCorp(IDT) 3746 (AAR)
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