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Appellant is engaged in supplying food, laundry etc. and all these components are independent of each other and can be supplied separately, none of these are bundled together in a natural way and there appears to be no principal service.
In the matter of M/s Sarj Educational Centre
(2019) TaxCorp(IDT) 2870 (AAR)
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A case of profiteering against Unicharm India Pvt. Ltd. (Respondent 1) in respect of sanitary napkin while observing that Respondent 1 increased the base-price in spite of the reduction in tax rate from 12% to NIL is upholded.
Director General of Anti-Profiteering vs. Unicharm India Pvt. Ltd.
(2019) TaxCorp(IDT) 2865 (AAR)
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Activity of fabrication and mounting of Bus/Truck/Ambulance body on the chassis supplied by the Principal is taxable at 18%.
In the matter of Sanghi Brothers (Indore) Private Limited
(2019) TaxCorp(IDT) 2864 (AAR)
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Services of imparting skill training to various candidates enrolled under the program organized by a society namely Uttar Pradesh Skill Development Corporation (UPDSC) is not exempt.
In the matter of Network for Information & Computer
(2019) TaxCorp(IDT) 2863 (AAR)
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Any question relating to constitutional validity of the Notifications issued is not within the ambit of the jurisdiction of this Authority.
In the matter of E-DP Marketing Private Limited
(2019) TaxCorp(IDT) 2862 (AAR)
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‘Hydraulic Kits’ containing Hydraulic cylinder and wet kit (with or without pump) are classifiable under heading 8412 and taxable at 18%.
In the matter of Hyva India Pvt. Ltd.
(2019) TaxCorp(IDT) 2861 (AAR)
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Powdered compound preparation not classifiable as ‘diabetic food’ even if it is advertised as having multiple benefits.
In the matter of Sun Pharmaceutical Industries Ltd.
(2019) TaxCorp(IDT) 2859 (AAR)
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Application seeking an advance ruling on admissibility of ITC in respect of capital goods received prior to July 1, 2017 is rejected.
In the matter of Bauli India Bakes and Sweets Private Limited
(2019) TaxCorp(IDT) 2858 (AAR)
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Supplying additional packs of cigarettes along with the regular supply of cigarettes of a particular quantity, without receiving any additional consideration for the additional packs as a part of brand promotion scheme would not be leviable to GST.
In the matter of Golden Tobacco Limited
(2019) TaxCorp(IDT) 2857 (AAR)
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Application seeking clarification on classification of imported inputs by applicant engaged in manufacturing of various types of fasteners and other accessories for a variety of industries is rejected.
In the matter of A Raymond Fasteners India Pvt. Ltd.
(2019) TaxCorp(IDT) 2856 (AAR)
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Applicant’s service of operating Gaming Zone in a mall is taxable at 28%.
In the matter of Bandai Namco India Private Limited
(2019) TaxCorp(IDT) 2855 (AAR)
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Gudakhu manufactured by the appellant for use as a toothpaste is classifiable under residuary tariff item 2403 9990.
In the matter of Aravind Kumar Agrawal
(2019) TaxCorp(IDT) 2853 (AAR)
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AAR order extending exemption to specified institutions is not applicable to OEM suppliers of imported equipment.
In the matter of Indian Institute of Science Education and Research
(2019) TaxCorp(IDT) 2852 (AAR)
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Supplier is not liable to pay GST on renting of dwelling units for residential purpose.
In the matter of Borbheta Estate Pvt Ltd
(2019) TaxCorp(IDT) 2850 (AAR)
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Service of providing conservancy/solid waste is exempt from the payment of GST.
In the matter of Time Tech Waste Solutions Private Limited
(2019) TaxCorp(IDT) 2849 (AAR)
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ITC on expenses incurred towards promotional schemes of Loyalty Program and goods given as Brand Reminders by applicant, engaged in supply of pharmaceutical goods and services was disallowed by AAR.
In the matter of Sanofi India Ltd.
(2019) TaxCorp(IDT) 2846 (AAR)
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Clinical Research services proposed to be provided by the applicant to entities located outside India is not eligible to be treated as an ‘export of service’ u/s 2(6) of IGST Act, 2017 but liable to CGST and SGST as the location of supplier and place of supply is in the same State.
In the matter of Cliantha Research Limited.
(2019) TaxCorp(IDT) 2845 (AAR)
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Applicant’s services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) are not exempt.
In the matter of The Leprosy Mission Trust of India.
(2019) TaxCorp(IDT) 2844 (AAR)
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Service of ‘hiring of diesel-hydraulic shunting locomotive’ on lease for placement/shunting of rakes from sidings/terminal of Indian Railways to factory premises of company is taxable at 18%.
In the matter of Champa Nandi
(2019) TaxCorp(IDT) 2842 (AAR)
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Work for filling in the compound, tank, low land, etc. with silver sand and earthwork in layers including spreading and compacting the same is a ‘works contract’.
In the matter of Ashis Ghosh
(2019) TaxCorp(IDT) 2841 (AAR)
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