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AAR - For discharging liability under ‘reverse- charge, registration u/s 24 is mandatory irrespective of exclusive exempt supply.
Upholds mandate to register for discharging liability under ‘reverse- charge’, irrespective of exclusive exempt supply
(2019) TaxCorp(IDT) 2834 (AAR)
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Applicant’s packaging materials viz. cut to size blanks with corrugation and having requisite creases at designated places, supplied to the customer in flat form with folding classifiable under HSN 4819, taxable at 12% ; Printing materials which are in flat form covered under 4823, taxable at 18%.
In the matter of TCPL Packaging Limited
(2019) TaxCorp(IDT) 2833 (AAR)
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Exemption in respect of ‘Liquidated damages’ for delayed delivery of goods or services and ‘Security deposit’ forfeited of suppliers due to non-fulfilment of certain contract conditions is not available to applicant.
In the matter of General Manager Ordnance Factory Bhandara
(2019) TaxCorp(IDT) 2831 (AAR)
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18% GST under HSN 85372000 is levied on a turnkey project involving supply, installation, testing and commissioning of Supply of Relay & Protection Panels and Substation Automation System, as a composite contract.
In the matter of NR Energy Solutions India Pvt. Ltd.
(2019) TaxCorp(IDT) 2830 (AAR)
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Supply of printing service of examination items, railway tickets & cheques; taxability rules.
In the matter of Orient Press Limited
(2019) TaxCorp(IDT) 2829 (AAR)
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Applicant can apply Rule 28 of the GST Rules, 2017 to determine the value of supply of goods for supply of goods by one distinct entity (factory/ depot) as defined u/s 25(4) of the CGST Act, 2017 to another distinct entity having same PAN.
In the matter of Kansai Nerolac Paints Limited
(2019) TaxCorp(IDT) 2828 (AAR)
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Place from where the applicant makes a taxable supply of goods shall be his location.
In the matter of Aarel Import Export Private Limited.
(2019) TaxCorp(IDT) 2827 (AAR)
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Applicant need not take separate registration in each State where the goods are imported and stored in godowns.
In the matter of Gandhar Oil Refinery (India) Limited
(2019) TaxCorp(IDT) 2826 (AAR)
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Marine engines, marine gear box and marine generators, taxable at 5%
In the matter of C S Diesel Engineering Pvt. Ltd.
(2019) TaxCorp(IDT) 2825 (AAR)
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The construction of residence of officials cannot be considered as functions envisaged under Article 243W.
In the matter of City and Industrial Development Corporation of Maharashtra Limited
(2019) TaxCorp(IDT) 2824 (AAR)
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Supply of labour services provided to Kerala Forest Department for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, plantation of trees, rill/river maintenance, clearing truck path are exempted.
In the matter of Sri. Puthoor Unnikrishnan.
(2019) TaxCorp(IDT) 2820 (AAR)
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The application for determining whether supply of ‘Business Support Services’ by India Branch of applicant to customers located outside India would be treated as ‘export’, exempt from IGST is rejected.
In the matter of Sutherland Mortgage Services Inc.
(2019) TaxCorp(IDT) 2819 (AAR)
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An auctioneer shall discharge GST on difference between selling price and purchase price in respect of second-hand goods i.e. old cars, jewellery and watches.
In the matter of Safset Agencies Pvt. Ltd. (Astaguru.com)
(2019) TaxCorp(IDT) 2815 (AAR)
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Aluminium Alloy is not a scientific and technical instrument, apparatus, equipment or accessories, parts, consumables and live animals (experimental purpose) or computer software, CD-ROM. etc. , therefore Material Aluminium Alloys (HSN 76012010) supplied to Gas Turbine Research Establishment (GTRE) shall be taxable at 18%
In the matter of Emmes Metals Pvt. Ltd.
(2019) TaxCorp(IDT) 2813 (AAR)
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When a specific description is available, it is not justified to bring a ‘pipeline’ within the meaning of ‘an ‘apparatus’, ‘equipment’, or ‘machinery’ by quoting convenient dictionary meanings just in order to claim ITC.
In the matter of Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited)
(2019) TaxCorp(IDT) 2812 (AAR)
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Recipient is the one who is liable to pay for services which cannot be equated to person who has paid.
In the matter of Multiples Alternate Asset Management Private Limited
(2019) TaxCorp(IDT) 2810 (AAR)
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As the members of the West Bengal Appellate Authority for Advance Ruling differ on the classification of the service supplied the Advance Ruling is deemed to be not in operation.
In the matter of Vedika Exports Tea Pvt. Ltd.
(2019) TaxCorp(IDT) 2804 (AAR)
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AAR - Service of resuscitation of river to the lrrigation and Waterways Directorate, Govt of West Bengal, is exempt from the payment of GST.
In the matter of Neo Built Corporation
(2019) TaxCorp(IDT) 2801 (AAR)
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AAR - Up-gradation of Landing Centre, improving of navigability and related work for West Bengal Fisheries Corporation Ltd. is exempt from GST.
In the matter of Dredging and Desiltation Company Private Limited
(2019) TaxCorp(IDT) 2799 (AAR)
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AAR - Conservancy/solid waste management service to Municipal Corporation is exempt hence TDS provisions not applicable.
In the matter of Maruti Enterprise
(2019) TaxCorp(IDT) 2798 (AAR)
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