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AAR - No ITC on purchase of motor vehicles for supplying 'rent-a-cab' service to Postal Dept.
In the matter of Reesham Associates
(2019) TaxCorp(IDT) 2797 (AAR)
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AAAR - Works contract service provided to Inland Waterways Authority of India taxable at 12%.
In the matter of ITD Cementation India Ltd.
(2019) TaxCorp(IDT) 2773 (AAR)
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AAAR - PP bags manufactured from non- woven fabric(5603) classifiable under HSN 6305.
In the matter of US Polytech
(2019) TaxCorp(IDT) 2772 (AAR)
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As per Section Note (B)(1) and (2) to Section XI of the Custom Tariff 'Textile and Textile articles' covering Chapter 50 to 63, braided textile yarn are not included in Chapter 50 to 55, but in Chapter Heading 5607, if they are tightly plaited.
In the matter of Malli Ramalingam Mothilal
(2019) TaxCorp(IDT) 2746 (AAR)
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If individual metal parts of the Sprinkler Irrigation System/ drip irrigation system are supplied separately viz. latch Clamp, C-Clamp, Foot Batten, Riser pipe, Aluminum Rivet and Mini sprinkler rod etc., will not be covered under Entry 195B of Schedule II of Notification 01/2017.
In the matter of Laxmi Agrotech Steel.
(2019) TaxCorp(IDT) 2745 (AAR)
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Goods supplied in HDPE bags are of predetermined quantity hence qualifies to be a unit container. Therefore, classifiable under HSN 02071200 and taxable @5%.
In the matter of Gitwako Farms India Pvt. Ltd.
(2019) TaxCorp(IDT) 2744 (AAR)
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Bags are ‘shopping bags’ made of cotton having an outer and inner surface of cotton, a textile material, which merits classification under CTH 4202 22 20.
In the matter of Mrs. Senthilkumar Thilagavathy (JVS Tex)
(2019) TaxCorp(IDT) 2743 (AAR)
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ITC in general is unavailable for construction, reconstruction, renovation, addition, alteration or repair of an immovable property even when such goods or services or both are used in course or furtherance of business, however, the limitation in such scenario is extent of capitalization.
In the matter of Rambagh Palace Hotels Pvt. Ltd.
(2019) TaxCorp(IDT) 2741 (AAR)
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Act limits Advance Ruling Authority to decide the issues earmarked u/s 97(2) and no other issue can be decided as such. The applicant seeks ruling on the Place of Supply of the goods, which is not in the ambit of the authority.
In the matter of Dagger Die Cutting (India) Private Limited.
(2019) TaxCorp(IDT) 2740 (AAR)
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Even though the said items are designed and shaped for specific use and have no other use, still they do not qualify as components of irrigation system and hence are taxable as specific rubber items @18%.
In the matter of Laxmi Rubber Industries.
(2019) TaxCorp(IDT) 2739 (AAR)
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Khadi readymade garments with sale value upto Rs. 1000/- shall be taxable at 5% GST while garments with sale value exceeding Rs. 1000/- shall be taxable at 12%.
In the matter of Udyog Mandir.
(2019) TaxCorp(IDT) 2738 (AAR)
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Plaiting materials means material in form suitable for plaiting, interlacing or similar processes which include monofilament and strip and the like of plastics and mats which are made by weaving or binding parallel strands of plaiting materials, covered under Chapter 46 (CTH 46019900). Therefore, they aret axable at 18% upto January 2018, while rate applicable from January 25, 2018 is 5% .
In the matter of Sameer Mat Industries
(2019) TaxCorp(IDT) 2737 (AAR)
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Lease rent paid during pre-operative period for lease hold land on which construction activity was conducted for furtherance of business, has direct nexus between lease rent and construction of resort as in absence of payment of lease rent, construction activity could not have been undertaken. Therefore, lease premium paid by appellant is exempted under Sl. No. 41 (SAC 9972) of Notification No. 12/2017 -CT (Rate) as amended, hence, question of availing ITC thereon does not arise.
In the matter of GGL Hotel and Resort Company Ltd.
(2019) TaxCorp(IDT) 2735 (AAR)
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AAR - Design, fabrication, etc. of ‘wind tunnel’ for Govt. dept. constitutes a ‘works contract’ s defined u/s 2(119) of CGST Act, 2017 and taxable at 12%.
In the matter of Vikram Sarabhai Space Centre
(2019) TaxCorp(IDT) 2731 (AAR)
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AAR - Medicines, consumables, room rent, etc. for providing health care services to in-patients for diagnosis or treatment, constitute a ‘Composite Supply’ u/s 2(30) of CGST Act.
In the matter of Starcare Hospital Kozhikode Private Limited
(2019) TaxCorp(IDT) 2730 (AAR)
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AAR - Diagnosis provided by clinical establishment/ authorized medical practitioner falls under Heading ‘Heath care services’ covered under SAC 9993 and exempt from tax as per Sr. No 74 of Notification 12/2017.
In the matter of Medivision Scan and Diagnostic Research Centre (Pvt.) Ltd.
(2019) TaxCorp(IDT) 2729 (AAR)
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AAR - Printing works like printing of letter head, visiting card, invitation card, poster, restaurant menu card, etc., falls within the purview of service of “printing of pictures” covered under SAC 998386 and not under SAC 998912, taxable at 18%.
In the matter of Colortone Process Pvt. Ltd.
(2019) TaxCorp(IDT) 2728 (AAR)
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AAR - Materials supplied by the principal for executing job works relating to textile products taxable at 5%.
In the matter of Irene Rubbers
(2019) TaxCorp(IDT) 2727 (AAR)
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AAR - Consultancy charges received by Govt. entity, in relation to construction of model residential school, etc., exempt.
In the matter of Kerala State Construction Corporation Ltd.
(2019) TaxCorp(IDT) 2726 (AAR)
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AAR - Recipient can claim ITC when consideration is paid through book adjustment.
In the matter of Senco Gold Ltd.
(2019) TaxCorp(IDT) 2707 (AAR)
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