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The applicant’s activity of construction of residential complex/houses undertaken on behalf of Gowri Infra Engineers Private Limited , w.r.t. tender awarded by Bangalore Development Authority is a works contract service.
In the matter of V. K. Building Service Pvt. Ltd.
(2019) TaxCorp(IDT) 3156 (AAR)
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(i) If final printed material is a book/journal/periodical & material is provided by customer, said activity is taxable under entry no. 26(i)(d), at 5% GST, (ii) If final printed material is other than a book/journal/periodical but involving job-work of printing all goods falling under Chapter 48/49, it is taxable under entry no. 26(ia)(b) at 12% GST, (iii) If job-work of printing done on material belonging to other is not covered by the above entries, it is taxable under entry no. 26(iii), at 18% GST.
In the matter of Sukee Printpack LLP
(2019) TaxCorp(IDT) 3155 (AAR)
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Provision of services like repair and servicing of the defective part of the vehicle or replacement of the part, constitutes a composite supply of warranty services wherein the principal supply is that of goods or services depending on the nature of individual case.
In the matter of Volvo-Eicher Commercial Vehicles Ltd.
(2019) TaxCorp(IDT) 3154 (AAR)
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The applicant, a paint dealer, is not eligible to avail ITC on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services.
In the matter of Surfa Coats (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 3151 (AAR)
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The applicant is not liable to deduct tax at source as per Section 51 of the CGST Act towards payment made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51(1) of the CGST/KGST Act 2017.
In the matter of Karnataka Co-operative Milk Producers Federation Limited
(2019) TaxCorp(IDT) 3150 (AAR)
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The accommodation service proposed to be rendered by the applicant to SEZ units is an inter-State supply as per Section 7(5) of IGST Act, 2017.
In the matter of Carnation Hotels Pvt. Ltd.
(2019) TaxCorp(IDT) 3147 (AAR)
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GST is required to paid on the work of operating Citizen Facilitation Centres on behalf of Municipal Corporation.
In the matter of VFS Global Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3141 (AAR)
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Amount collected by Rotary Club, towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, Magazine subscription fees, district per capita dues and deposited in a single bank account, is liable to GST.
In the matter of Rotary Club of Mumbai Western Elite
(2019) TaxCorp(IDT) 3140 (AAR)
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The prize money received from the horse race conducting entities, constitutes supply u/s 7 of the CGST Act, liable to GST at 18%.
In the matter of Vijay Baburao Shirke
(2019) TaxCorp(IDT) 3139 (AAR)
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Recovery of 50% of Parental Health Insurance Premium by the applicant from its employees does not amount to supply of service.
In the matter of Jotun India Pvt. Ltd.
(2019) TaxCorp(IDT) 3138 (AAR)
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Filters (air filters, oil filters, fuel filters, etc) supplied by the applicant directly to the Indian Railways, shall be classifiable under Heading 8421.
In the matter of Parker Hannifin India Pvt. Ltd.
(2019) TaxCorp(IDT) 3131 (AAR)
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Application relating classification of tobacco u/s 98(2) of the CGST/ TNGST Act 2017 is rejected, since the same issue is already pending before the Jurisdictional authority.
In the matter of A.M. Abdul Rahman Rowther & Co.
(2019) TaxCorp(IDT) 3129 (AAR)
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Applicant’s supply of desktops consisting of CPU, monitor, keyboard and mouse is classifiable under CTH 8471 taxable at the rate of 18% GST .
In the matter of HP India Sales Private Limited.
(2019) TaxCorp(IDT) 3127 (AAR)
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Reimbursements received towards employees’ salary, office rent, other office expenses such as telephone, electricity, purchasing computers, internet, travel etc. is nothing but additional consideration charged for supply, hence liable to GST as per Section 15 of the CGST Act, 2017.
In the matter of Maans Marine Cargo
(2019) TaxCorp(IDT) 3089 (AAR)
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Works contract for construction of residential quarters merits classification under SAC 9954, and is taxable at 18%.
In the matter of Madhya Pradesh Power Generating Company Limited.
(2019) TaxCorp(IDT) 3088 (AAR)
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Applicant needs to contribute 30% and 2% of royalty towards District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET), respectively towards rehabilitation of affected areas/people as a result of the mining operations being carried out. Payment made to these trusts is nothing but addition to royalty itself and such payments are part of the original supply i.e. mining rights given by Central Govt. to the applicant. Amount payable to DMF and NMET are nothing but payments of royalty, albeit by a different name and said supply is taxable under reverse charge basis.
In the matter of NMDC Limited.
(2019) TaxCorp(IDT) 3087 (AAR)
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Applicant’s services in respect of conducting examination is a Composite Supply u/s 2(30) of CGST Act, 2017.
In the matter of Attest Testing Services
(2019) TaxCorp(IDT) 3086 (AAR)
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Supply of all services to Educational Institutions is not exempt, accordingly the proposed activity i.e. holding of educational conference/ gathering of students, faculty, and staff of other schools cannot be treated as services provided by an educational institution to its students and staff of other schools in terms of Entry 66.
In the matter of Emrald Heights International School
(2019) TaxCorp(IDT) 3085 (AAR)
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Nano Rechargeable LED Torch Light is classified under chapter heading 8513, and taxable with 18% GST.
In the matter of Prakash Chand Jain
(2019) TaxCorp(IDT) 3084 (AAR)
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Marine Duty Hydraulic Equipment fitted on a Barge is taxable at 5% as Parts of goods under heading 8901.
In the matter of Fluid Power Pvt. Ltd.
(2019) TaxCorp(IDT) 3083 (AAR)
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