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FSRU can be rightly considered as factory, hence, ITC is not available on goods/services used for Tie-in pipelines construction as per provisions laid down in Section 17(5)(c) and 17(5)(d).
In the matter of Western Concession Pvt. Ltd.
(2019) TaxCorp(IDT) 3269 (AAR)
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The ruling passed by the AAR that ground clearance will be measured in the unladen state, is based on flimsy notion in so much as they inferred that the weights of the passengers occupying the motor vehicles is not standardized, as it would vary with persons occupying the motor vehicle and thereby causing fluctuation in the ground clearance.
In the matter of Tata Motors Limited
(2019) TaxCorp(IDT) 3268 (AAR)
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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) 3267 (AAR)
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ITC shall be available to the registered customer only to the extent of tax paid in view of second proviso to Section 16(2) of CGST/SGST Act, moreover, applicant will be eligible to avail credit of tax paid as per the invoice of supplier subject to payment of value of supply as reduced by commercial credit notes plus the amount of original tax charged by the supplier.
In the matter of Santhosh Distributors
(2019) TaxCorp(IDT) 3266 (AAR)
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Though technically proceedings were not pending against the applicant- respondent on date of filing AAR application, there is deliberate intent on the part of franchisor and the franchisee to subvert the investigation proceedings and also a purposeful objective to hide facts which are critical to the AAR and the provisions relating to the AAR.
Assistant Commissioner of SGST vs. Arihant Enterprises
(2019) TaxCorp(IDT) 3264 (AAR)
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Activities undertaken by the applicant of providing shelter to abandoned, orphaned or homeless children and facilitating the adoption of the children by adoptive parents are in nature of charitable activities.
In the matter of Children of the World India Trust
(2019) TaxCorp(IDT) 3229 (AAR)
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Air Handling Unit is used in Central Air Conditioning System having temperature control falling under HSN 8415 as it relates to Air Conditioning machines comprising of motor driven and elements for changing the temperature.
In the matter of VTS TF Air Systems Pvt. Ltd.
(2019) TaxCorp(IDT) 3228 (AAR)
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Supplying of e-campus solutions involving various e-learning facilities along with hardware to various organizations on a lease basis for a period of 5 years for certain consideration, is covered under SAC 997329 liable to tax @ 18%.
In the matter of VAPS Knowledge Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3227 (AAR)
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Renting of premises allotted by Karnataka Industrial Development Board, being a non-residential property and constructed as a hotel or a lodge considering the number of washrooms and toilets mentioned in the agreement, is classifiable under SAC 997212.
In the matter of Sri DMS Hospitality Pvt. Ltd.
(2019) TaxCorp(IDT) 3226 (AAR)
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The manufacturers selling under deregistered brand name, are eligible for exemption of GST after foregoing voluntarily their actionable claim or enforceable right on such brand name by filing an affidavit and printing disclaimer on unit container.
In the matter of Sri Balaji Rice Mill
(2019) TaxCorp(IDT) 3225 (AAR)
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Sub-contract for construction of independent houses pertaining to the main contract allotted to main contractor back-to-back, is taxable at 12%.
In the matter of Shimsha Infrastructure
(2019) TaxCorp(IDT) 3224 (AAR)
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Entry (iii) to SAC 996411 dealing with ‘passenger transport services over pre-determined routes on a pre-determined schedule for a specific segment of users e.g. colleges or enterprises’ squarely covers the activity of the applicant and accordingly sub-entry 8(vii), being the residual entry is applicable in the instant case.
In the matter of Sharma Transports
(2019) TaxCorp(IDT) 3223 (AAR)
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If the SEZ unit is procuring the accommodation service for its authorised operations, the same would be covered under ‘Supply to SEZ Units’ and would be a Zero-Rated Supply u/s 16(1) of IGST Act, 2017.
In the matter of Mrs. Poppy Dorothy Noel
(2019) TaxCorp(IDT) 3222 (AAR)
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Since Char-Dolochar is a by-product emerging during manufacture of sponge iron and not manufactured from coal, it is not covered under serial no. 43 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017.
In the matter of Jairaj Ispat Limited
(2019) TaxCorp(IDT) 3221 (AAR)
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The product is manufactured by mixing 5 edible oils i.e. rice bran oil, coconut oil, castor oil, mahua oil and Gingely oil in agreed percentage and then blended with fragrance. The process of addition of perfume to the mixture converts it into an inedible mixture specifically covered under entry at Sl. No. 27 of Schedule II.
In the matter of S. K. Agrotechh
(2019) TaxCorp(IDT) 3220 (AAR)
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The supply of access cards amounts to a composite supply since a right to stay in the temple precincts is attached with the cards, while the supply of printing service being the principal supply.
In the matter of Pattabi Enterprises
(2019) TaxCorp(IDT) 3219 (AAR)
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Applicant and the other two co-owners cannot be treated as an association of persons and, therefore as a person defined under section 2(84)(f) of the GST Act and requirement to register u/s 22(1) will, therefore, depend on his gross turnover, ascertained separately.
In the matter of Rabi Sankar Tah
(2019) TaxCorp(IDT) 3218 (AAR)
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Said services qualifies admissibility criteria for “pure services” provided to a Government Authority by way of an activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of Constitution.
In the matter of Sewerage & Infrastructural Development Corporation of Goa Ltd.
(2019) TaxCorp(IDT) 3217 (AAR)
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Commodity in question is not tobacco leaves which are raw but are cured tobacco, hence, covered under said Entry No. 13 of Schedule IV.
In the matter of Sringeri Yogis Pai
(2019) TaxCorp(IDT) 3216 (AAR)
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Though internal combustion engine are parts of motor vehicles of heading 8708 of the Central Excise Tariff, Heading 8409 ibid is being more specific, the kits are classifiable under heading 8409.
In the matter of Sagas Autotech Pvt. Ltd.
(2019) TaxCorp(IDT) 3215 (AAR)
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