AAR — GST

1. AAR · 27 May 2020
   GST@18% is applicable on works contract service provided by applicant to National Centre for Biological Sciences for construction of hostel building on campus.

   In the matter of Hombale Constructions and Estates Pvt. Ltd.

   (2020) TaxCorp(IDT) 3745 (AAR)

2. AAR · 27 May 2020
   Honeycomb paper board is classifiable under heading 48089000 as other instead of 48081000.

   In the matter of LSquare Eco Products Pvt. Ltd.

   (2020) TaxCorp(IDT) 3744 (AAR)

3. AAR · 27 May 2020
   As tax invoice is raised after Die manufacture in name of foreign customer in foreign currency for receipt of payment, date of issuance thereof shall be construed as time of supply as per Section 12 of CGST Act. Place of supply shall be location of the applicant, accordingly, transaction shall be treated as intra-state transaction u/s section 8 (1) and thus applicant has to issue CGST/SGST tax invoice to the foreign customer.

   In the matter of Dolphine Die Cast (P) Ltd.

   (2020) TaxCorp(IDT) 3742 (AAR)

4. AAR · 07 May 2020
   If the Court is satisfied that the Petitioners are not cooperating with the Respondents in providing the requisite documents/ information, the Court may be constrained to reconsider extending such protection to the Petitioner.

   RCI Industries & Technologies Ltd. and another vs. UOI & Ors.

   (2020) TaxCorp(IDT) 3723 (AAR)

5. AAR · 08 May 2020
   Withdrawal of advance ruling sought on question in relation to HSN classification and applicable rate of GST for supply of bullet and blast proof motor vehicle suited to requirement of a VIP is allowed.

   In the matter of Enlivening Technologies Pvt. Ltd.

   (2020) TaxCorp(IDT) 3722 (AAR)

6. AAR · 12 May 2020
   Refuses to give any opinion citing pendency of matter before appropriate forum.

   In the matter of Namakkal Agricultural Producers Cooperative Marketing Society Ltd.

   (2020) TaxCorp(IDT) 3711 (AAR)

7. AAR · 12 May 2020
   Applicant has taken a commercial call not to pursue the proposed business project in the state and has prayed for withdrawal.

   In the matter of Latest Developers Advisory Ltd.

   (2020) TaxCorp(IDT) 3710 (AAR)

8. AAR · 12 May 2020
   Since there is a specific heading for the product, there is no necessity to traverse further and apply General Rules of Interpretation of tariff.

   In the matter of Britannia Industries Ltd.

   (2020) TaxCorp(IDT) 3709 (AAR)

9. AAR · 11 May 2020
   Renewals charged separately without needing any more supply of DVDs constitutes a supply of access to online database, which is a supply of service classifiable under SAC 998431.

   In the matter of Law Weekly Journal

   (2020) TaxCorp(IDT) 3708 (AAR)

10. AAR · 18 May 2020
    Glass partitions are not permanently attached to earth but fixed to earth with nuts & bolts, They can be dismantled and moved according to the requirements of the clients of the Appellant, hence, do not qualify as immovable property.

    In the matter of WeWork India Management Private Limited

    (2020) TaxCorp(IDT) 3687 (AAR)

11. AAR · 19 May 2020
    The questions sought by the applicant cannot be answered in terms of section 97(2) of the CGST Act as they are outside the purview of said section, refuses to admit the application u/s 98(2).

    In the matter of Thinklab Edusoft LLP

    (2020) TaxCorp(IDT) 3681 (AAR)

12. AAR · 19 May 2020
    Withdrawal of application for advance ruling filed seeking appropriate tax rate on parts/accessories of Sprinklers and Drip Irrigation System sold in isolation is considered.

    In the matter of Arihant Plast

    (2020) TaxCorp(IDT) 3680 (AAR)

13. AAR · 18 May 2020
    Discussions in the GST Council meeting though not controlling, has a persuasive value.

    In the matter of Rich Dairy Products (India) Pvt. Ltd.

    (2020) TaxCorp(IDT) 3676 (AAR)

14. AAR · 18 May 2020
    One cannot be influenced by extraneous factors while determining a person’s eligibility to an exemption notification.

    In the matter of Nursery Men Cooperative Society Ltd

    (2020) TaxCorp(IDT) 3675 (AAR)

15. AAR · 11 Mar 2020
    Activity of development of land under joint development agreement entered into with landowners cannot be classified under Para 5 of Schedule III (sale of land). It constitutes a supply of service.

    In the matter of Vidit Builders

    (2020) TaxCorp(IDT) 3650 (AAR)

16. AAR · 11 Mar 2020
    Applicant is engaged in construction of building/warehouse which is an immovable property which falls under exclusion of section 17 (5) (d) of the CGST Act, 2017.

    In the matter of Unity Traders

    (2020) TaxCorp(IDT) 3647 (AAR)

17. AAR · 10 Mar 2020
    The supply of equipment and materials for Sub-stations, Feeder Bays and Transmission Lines under contract of construction of new 33/220 kV Pooling substation with transmission lines on Turnkey basis shall not be included in the value of works contract for civil work for Sub-station and Feeder Bay.

    In the matter of Vihan Enterprises

    (2020) TaxCorp(IDT) 3644 (AAR)

18. AAR · 10 Mar 2020
    The NKDA Act provides for constitution of Development Funds and all amount received by NKDA including grant from State Govt. would be credited to such fund.

    In the matter of Newtown Kolkata Development Authority

    (2020) TaxCorp(IDT) 3643 (AAR)

19. AAR · 09 Mar 2020
    The Govt. of Madhya Pradesh is having full control over the applicant and therefore, the applicant is covered under the definition of Govt. entity.

    In the matter of Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd.

    (2020) TaxCorp(IDT) 3642 (AAR)

20. AAR · 09 Mar 2020
    Applicant had not provided any evidence to prove that the said product Bio Processed Meal is meant for animal feed for it to fall under Chapter heading 23099090 which is exclusively for animal feed.

    In the matter of Vippy Industries Ltd.

    (2020) TaxCorp(IDT) 3641 (AAR)

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