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AAR - Rules on classification of three pieces of fabrics where no stitching has been done and pieces are merely cut into fabrics from bales/than.
In the matter of RmKV Fabrics Private limited
(2019) TaxCorp(IDT) 2557 (AAR)
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AAR - National Dairy Development Board is a ‘financial institution’ and eligible for 50% ITC.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2552 (AAR)
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AAR - ‘Transport Tank mounted on chassis of customer’ merits classification under Heading 7311.
In the matter of Inox India Pvt. Ltd.
(2019) TaxCorp(IDT) 2551 (AAR)
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AAR - 'Marathon' conducted by charitable trust liable to GST as only those activities covered under definition of “charitable activities” as per Clause 2(r) of Notification 12/2017- Central Tax (Rate) are exempt.
In the matter of Dream Runners Foundation Limited
(2019) TaxCorp(IDT) 2550 (AAR)
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AAR - ‘Polyester Viscose Fusing Interlining Woven Fabric’ partially coated classifiable under chapters 50 to 58 or 60 as per Chapter Note 2(a)(4) of Chapter 59 of GST Tariff.
In the matter of Goodswear Fashion Pvt. Ltd.
(2019) TaxCorp(IDT) 2539 (AAR)
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AAR - National Dairy Development Board would be a ‘government authority’ from GST perspective, if there is 90% or more Govt. participation.
In the matter of National Dairy Development Board
(2019) TaxCorp(IDT) 2538 (AAR)
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AAAR - Delayed payment charges collected from consumers for electricity bill is not liable to GST u/s 15(2) of CGST Act, 2017.
In the matter of TP Ajmer Distribution Ltd.
(2019) TaxCorp(IDT) 2534 (AAR)
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AAAR - Ruling on exemption on cold storage services.
In the matter of Sardar Mal Cold Storage & Ice Factory
(2019) TaxCorp(IDT) 2533 (AAR)
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AAAR - Since cleaning activity is carried out mechanically at a factory away from the farm and alters the essential characteristics of the agricultural produce, consequently not exempt.
In the matter of Rara Udhyog
(2019) TaxCorp(IDT) 2532 (AAR)
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AAAR - Supply of food and beverages at in-house factory canteens constitutes “outdoor catering service” liable to GST @ 18%.
In the matter of Rashmi Hospitality Services Pvt. Ltd.
(2019) TaxCorp(IDT) 2523 (AAR)
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AAAR - 'Reactors' used in Hand Pump Water Disinfection classifiable under HSN 8421 21 90.
In the matter of Taraltec Solutions Private Limited.
(2019) TaxCorp(IDT) 2501 (AAR)
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AAAR - Marine parts are not an integral ‘part’ of ship and classifiable under Sr.No 252.
In the matter of Jotun India Pvt. Ltd
(2019) TaxCorp(IDT) 2500 (AAR)
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AAAR - Goods owned by the OEM that are provided to a component manufacturer on FOC basis do not constitute supply absent consideration.
In the matter of Nash Industries (I) Pvt. Ltd.
(2019) TaxCorp(IDT) 2499 (AAR)
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AAR - ITC is not admissible on the ambulance purchased during the period prior to amendment to Section 17(5) being a ‘motor vehicle’.
In the matter of Nipha Exports Pvt. Ltd.
(2019) TaxCorp(IDT) 2478 (AAR) · Section 17(5)
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AAR - Bags/Sacks made of Laminated P.P. Non-woven Fabric/B.O.P.P pasted P.P Non-woven Fabric is classifiable under HSN 39232990.
In the matter of Piyush Polytex Industries Pvt. Ltd.
(2019) TaxCorp(IDT) 2477 (AAR)
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AAR - Boarding facility along with lodging, housekeeping, laundry, medical assistance and food offered, a ‘mixed supply’ and not a ‘composite supply’.
In the matter of Sarj Educational Centre.
(2019) TaxCorp(IDT) 2476 (AAR)
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AAAR - Information and Communication Technology project for Govt. aided schools is not eligible for exemption.
In the matter of IL & FS Education and Technology Services Ltd.
(2019) TaxCorp(IDT) 2464 (AAR)
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AAAR - (i) Inward supplies on maintenance service, etc. or goods received for furnishing residential colony not eligible for ITC provided the same has been capitalised. (ii) ITC of maintenance of guest house, transit house and trainee hostel is not available as activity not integral to business.
In the matter of National Aluminium Company Ltd. (NALCO)
(2019) TaxCorp(IDT) 2460 (AAR)
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AAR - Pre-fabricated warehouse being an 'immovable property', no ITC on inward supplies used for construction of the said warehouse.
In the matter of Tewari Warehousing Co Pvt Ltd.
(2019) TaxCorp(IDT) 2456 (AAR)
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AAAR - PP Leno Bags made of woven strips manufactured out of Polypropylene /Linear Low Density Polyethylene is classifiable under Chapter 39 and not under chapter 63.
In the matter of RLJ Woven Sacks Pvt. Ltd.
(2019) TaxCorp(IDT) 2428 (AAR)
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