-
In terms of Section 12(4), the time of supply of such gift vouchers/ gift cards by the applicant to the customer shall be (i) the date of issue of vouchers if the vouchers are specific to any particular goods specified against the voucher and, (ii) the date of redemption of voucher if the gift vouchers/gift cards are redeemable against any goods (jewellery) bought.
In the matter of Kalyan Jewellers India Ltd.
(2020) TaxCorp(IDT) 3447 (AAR)
-
Pooja oil involves five vegetable oils (rice bran oil, sesame oil, coconut oil, castor oil and mahua oil) being mixed in an agreed percentage in a large tank and then blended with fragrance and hence shall be classifiable under sub heading 1518 00 40 of Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils.
In the matter of S.K. Aagrotechh
(2020) TaxCorp(IDT) 3446 (AAR)
-
Appellant received mobilization advance equal to 10% of original contract value which is recoverable as adjustment towards payment due for the tax invoices that the appellant raises on attaining contract progress milestones.
In the matter of Siemens Ltd.
(2020) TaxCorp(IDT) 3445 (AAR)
-
There is no therapeutic value in Nicotine Polacrilex Lozenge other than that it is only an aid of cessation of smoking and helps to reduce the withdrawal symptoms. The product stands excluded from being classified under Chapter 30 but is a chemical preparation aptly classifiable under Chapter 38.24.
In the matter of Strides Emerging Markets Ltd.
(2020) TaxCorp(IDT) 3444 (AAR)
-
Both services are not naturally bundled, as the applicant has agreed to the obligation to match the cost of financing the project of printing from the proceeds from selling space for advertisement. Consideration for doing it successfully is 75% of the amount by which the proceeds from selling space for advertisement exceeds printing cost while if it fails in its obligation, it has to pay the Club a charge for tolerating the failure.
In the matter of Infobase Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3441 (AAR)
-
Applicant is supplying mixes and dough for preparation of biscuits and other bakers’ wares, whether or not preparation of the final edible item involves further baking or frying, which is classifiable under tariff item 1901 20 00.
In the matter of Ambo Agritec Pvt. Ltd.
(2019) TaxCorp(IDT) 3440 (AAR)
-
While chicken meat is used as a filling in most of the products where bread or baked flour is used, the baked product (sandwich, puff, patty, burger, etc.) are distinct food preparations which will survive even if chicken meat is excluded from the filling. Therefore, they are not food preparations based on chicken meat and such baker’s wares cannot be classified under HSN 1601.
In the matter of Switz Foods Pvt. Ltd.
(2019) TaxCorp(IDT) 3439 (AAR)
-
The solar modules are fixed on civil foundation and the degree/ mode of annexation has the character of permanence and immovability and, as it involves permanent beneficial enjoyment of the land to which the power plant is installed, it satisfies the condition of things embedded in the earth.
In the matter of McNally Bharat Engineering Company Limited
(2019) TaxCorp(IDT) 3369 (AAR)
-
Applicant can seek for advance ruling for any of the questions u/s 97(2) and applicant’s application is outside the purview of Advance Ruling Authority and hence, refuses to admit the application u/s 98(2).
In the matter of Venkat Rao Tirupathi
(2019) TaxCorp(IDT) 3357 (AAR)
-
Applicant’s supply of goods such as biscuits/soaps, etc. earmarked for PDS supply only to fair price shops/PDS distributors is liable to GST.
In the matter of Dipeet Agarwal (Soorya Narayan Agency)
(2019) TaxCorp(IDT) 3303 (AAR)
-
Foreign-going vessels obtain stores and spare parts while staying anchored at a port in India. There is no justification for treating the part of such stores that the crew consume or is used for repairing or servicing of the vessel while in India as export.
In the matter of Shewratan Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3302 (AAR)
-
According to Explanatory Notes to HSN Code, textile fabrics which are spattered by spraying with visible particles of thermoplastic material and capable of providing a bond to other fabrics or material are classifiable under Heading 5903.
In the matter of Sadguru Seva Paridhan Pvt. Ltd.
(2019) TaxCorp(IDT) 3301 (AAR)
-
The services of coal beneficiation are taxable at 18% under SAC 9997 while transportation by GTA by road would be taxable at 5% under Reverse Charge Mechanism (if supplier does not avail ITC) and at 12% if supplier avails ITC and is to be paid by the supplier pursuant to SAC 9965.
In the matter of Madhya Pradesh Power Generating Company Limited
(2019) TaxCorp(IDT) 3300 (AAR)
-
Tender document in question is not a consolidated contract and each supply under the said contract shall be chargeable to tax individually, depending upon the individual classification of such supplies and rate of tax applicable at the time of supply.
In the matter of Kalyan Toll Infrastructure Ltd.
(2019) TaxCorp(IDT) 3296 (AAR)
-
The vehicles in question satisfy all the conditions specified under Category N of Automotive Industry Standards (AIS-053) issued by the Ministry of Road Transport & Highways of Government of India. Prior to the implementation of GST regime, the said vehicles were being classified as goods transport vehicles under Chapter Heading 8704. There is no change either in circumstances or the vehicles post-GST, so as to necessitate fresh consideration over a settled classification.
In the matter of Force Motors Limited
(2019) TaxCorp(IDT) 3295 (AAR)
-
For the service to be exempt under the Heading 9964, it should be a service for transport of passengers with or without accompanied belongings, by non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire.
In the matter of Bhavika Bhatia
(2019) TaxCorp(IDT) 3294 (AAR)
-
Organizing seminars/symposiums/conventions come under term spreading of public awareness, if they are for spreading public awareness of preventive health, family planning or prevention of HIV infection.
In the matter of World Researchers Associations
(2019) TaxCorp(IDT) 3293 (AAR)
-
An enquiry is underway before DGGI, Bhopal on whether flavoured milk is taxable at the rate of 5% under Schedule IV of the CGST Act. It was incumbent upon the applicant to disclose this fact in the application and same has been intentionally avoided just to avoid the provisions of Section 98(2).
In the matter of Anik Milk Products Private Limited
(2019) TaxCorp(IDT) 3292 (AAR)
-
AAR has no authority to rule on question involving place of supply of goods/services. For ascertaining the question raised by the applicant i.e. whether the supply of services will be export or not, place of supply as per conditions u/s 2(6) of IGST Act needs to be examined.
In the matter of NES Global Specialist Engineering Services Private Limited
(2019) TaxCorp(IDT) 3271 (AAR)
-
No ruling can be pronounced w.r.t. taxability of Investment Advisory and Management Fees collected from overseas investors as question involves determination of the place of supply in respect of overseas transaction.
In the matter of Multiples Alternate Asset Management Pvt. Ltd.
(2019) TaxCorp(IDT) 3270 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.