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The applicant is required to collect/deposit GST under Section 9(1) of the CGST Act, 2017 on the amount received by them from the clients on the value of hotel accommodation service, while acting as an agent.
In the matter of TUI India Private Limited
(2019) TaxCorp(IDT) 2945 (AAR)
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The consideration for the supply of goods or services may be paid by the recipient or by any other person.
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2944 (AAR)
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Amount received by registered society for improving infrastructure in villages not in nature of grant-in-aid, liable to GST
In the matter of Indian Institute of Corporate Affairs
(2019) TaxCorp(IDT) 2943 (AAR)
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The penal charges/ penalty does not qualify as interest, thereby do not qualify for exemption.
In the matter of Bajaj Finance Ltd.
(2019) TaxCorp(IDT) 2942 (AAR)
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Order passed by AAR in respect of classification of fan coil units (FCU) used in Heating, Ventilation and Air Conditioning (HVAC) System under HSN Code 8415 is upheld.
In the matter of Bhutoria Refrigeration Pvt. Ltd.
(2019) TaxCorp(IDT) 2941 (AAR)
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The activities of the applicant are carried out in conjunction with each other and can be naturally bundled in the ordinary course of business as all the activities performed viz. advertising, PR, promotional activities, Sponsorship, Trade Shows, demonstrating offerings etc. are intended to identify the potential subscriber of the Sabre System.
In the matter of Sabre Travel Network India Pvt. Ltd.
(2019) TaxCorp(IDT) 2940 (AAR)
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The entire gamut of services supplied by the respondent for a lump sum under Marketing Service Agreement are not ‘naturally bundled’ and therefore constitute mixed supply fall under Research & Development services having SAC 9981 and Other miscellaneous services bearing SAC 9997.
In the matter of Asahi Kasei India Pvt. Ltd.
(2019) TaxCorp(IDT) 2939 (AAR)
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Goods in a Bonded Warehouse, which is a customs-controlled warehouse, has not been cleared for home consumption and would be covered by Clause 8(a) of Schedule III to the CGST Act, 2017 thereby being exempt from GST.
In the matter of Wilhelmson Maritime Services Private Limited
(2019) TaxCorp(IDT) 2931 (AAR)
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Pharmacy run by hospital dispensing medicine to outpatients or bye standers or others can be treated as individual supply of medicine and it is not complete full chain of treatment activity as given to the admitted inpatients for the specific illness by the Doctors or Hospitals.
In the matter of Terna Public Charitable Trust
(2019) TaxCorp(IDT) 2930 (AAR)
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Services provided would be exempt since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority.
In the matter of Vidarbha Infotech Pvt. Ltd.
(2019) TaxCorp(IDT) 2929 (AAR)
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Door-handle, Fittings made of plastic for motor vehicle’s doors such as bracket, housing, bracket housing, stator, gasket and Glove box locking are classifiable under Chapter 3926 taxable at 18% GST.
In the matter of Nexture Technologies Private Limited
(2019) TaxCorp(IDT) 2928 (AAR)
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Refrains from examining whether liability to pay tax in respect of various services rendered by applicant to their group company situated abroad can be assessed based on taxability as accorded to Zero-rated supply.
In the matter of Cummins Technologies India Private Limited
(2019) TaxCorp(IDT) 2927 (AAR)
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Applicant is supplying services falling under SAC 998386 and the subject transaction is therefore covered under Entry 21 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2018 liable to 18% GST.
In the matter of Colo Color
(2019) TaxCorp(IDT) 2926 (AAR)
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The use of plastic does not alter the position of the product and it still predominantly remains a product manufactured of iron and steel and therefore declares that it should be taxed under chapter 7323- articles of iron and steel’ at 12% rather than being regarded as a plastic mug taxed under chapter 3924- articles of plastic’ at 18%.
In the matter of R.K. Industries.
(2019) TaxCorp(IDT) 2915 (AAR)
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Instrument Cluster supplied by the applicant merits classification under HSN 8708 as ‘parts of motor vehicles’, liable to 28% GST.
In the matter of Imperial Motor Stores
(2019) TaxCorp(IDT) 2914 (AAR)
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AAR does not have jurisdiction to pass any ruling on such matters/ questions being outside the scope of Section 97(2).
In the matter of Kabra Galaxy Star 3 Co-Op Housing Society
(2019) TaxCorp(IDT) 2913 (AAR)
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Net ITC only considers ITC on inputs for computing the amount of eligible refund, therefore, any portion of ITC availed on ‘input service’ is not available as refund under CGST Rules, 2017.
In the matter of Daewoo-TPL JV
(2019) TaxCorp(IDT) 2912 (AAR)
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Since online tendering and offline tendering as a service are not specifically mentioned anywhere, these services should be treated as supply of service and should be taxed under residual Service Heading 9997.
In the matter of M/s. Navi Mumbai Municipal Coproration
(2019) TaxCorp(IDT) 2910 (AAR)
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Machinery, for the treatment of materials by a process involving a change is temperature such as cooking, other than machinery of a kind used for domestic purpose are squarely covered under the given entry.
In the matter of V.V. Enterprises Private Limited.
(2019) TaxCorp(IDT) 2905 (AAR)
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Gear motors is not a mixed supply as claimed by applicant since in the invoice and purchase order of the applicant it is stated that the supply is a geared motor which is a single supply and not two individual supply of electric motors and gear boxes.
In the matter of Rossi Gear Motors India Private Limited
(2019) TaxCorp(IDT) 2904 (AAR)
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