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AAR - MPPGCL is covered under definition of ‘Government Entity’ but is not entitled to concessional rate benefit of 12% for “works contract”.
In the matter of Shreeji Infrastructure India P. Ltd.
(2019) TaxCorp(IDT) 2334 (AAR)
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AAR - Delayed payment surcharge and/or Late payment surcharge/Surcharge on outstanding amount is not a separate service but is includible in value of initial service.
In the matter of Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Ltd.
(2019) TaxCorp(IDT) 2333 (AAR)
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AAAR - Activities performed by employees at its corporate office in the course of or in relation to employment for units located in other states shall be treated as ‘supply’ as per Entry 2 of Schedule I r/w Section 7 of CGST Act, 2017.
In the matter of Columbia Asia Hospitals Private Limited
(2018) TaxCorp(IDT) 2320 (AAR)
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AAR - Supply of goods and services in conjunction with healthcare services fall under definition of “composite supply” when services of supply of food and medicines to patients are as advised by the doctor or nutritionists.
In the matter of Columbia Asia hospitals Pvt Ltd
(2018) TaxCorp(IDT) 2241 (AAR)
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AAR - ‘Tutti Fruity’ classifiable under CTH 2006, as it is a preparation of fruits.
In the matter of Wonderfrutz Products LLP
(2018) TaxCorp(IDT) 2240 (AAR)
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AAR - GST applicable on the value of building constructed and handed over to the land owners in terms of Joint development agreement.
In the matter of Nforce Infrastructure India Pvt. Ltd.
(2018) TaxCorp(IDT) 2239 (AAR)
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AAR - ‘Turbine Generator Set’ supplied for use in waste to energy project is not covered under Sr No 234 of Schedule I of Notification No 1/2017, hence not classifiable as ‘renewable energy device’.
In the matter of Triveni Turbines Ltd.
(2018) TaxCorp(IDT) 2236 (AAR)
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AAR - Land owner, is liable to GST on premises allotted to him pursuant to JDA and intended to be distributed among his family members.
In the matter of Sri. Patrick Bernardinz D’Sa
(2018) TaxCorp(IDT) 2235 (AAR)
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AAR - Fees for ancillary services relating to Industrial plot is not exempt from GST and taxable @ of 18%.
In the matter of Punjab Small Industries & Export Corporation Ltd.
(2018) TaxCorp(IDT) 2190 (AAR)
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AAR - No GST on Biofos Mono Calcium Phosphate/ Di Calcium phosphate animal feed supplement.
In the matter of Srivet Hatcheries
(2018) TaxCorp(IDT) 2170 (AAR)
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AAR - A single contract for custom milling of paddy, transportation and packing constitute a 'composite supply'.
In the matter of Taranjeet Singh Tuteja & Brothers
(2018) TaxCorp(IDT) 2169 (AAR)
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AAR - ‘Polypropylene Leno bag’ made from Polypropylene fabric using strips or like of width not exceeding 5 mm is classifiable under Tariff Sub Heading 63053300.
In the matter of Mega Flex Plastics Ltd.
(2018) TaxCorp(IDT) 2168 (AAR)
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AAR - Air-Cooled Condenser system for use in waste-to-energy project, is classifiable under entry 234 of Schedule I of Notification No. 1/2017- Central Tax/Integrated Tax (Rate). Hence, taxable @ of 5% GST.
In the matter of Enexio Power Cooling Solutions India Private Limited
(2018) TaxCorp(IDT) 2167 (AAR)
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AAR - Outward supplies to merchant ships on foreign run will be treated as ‘exports’ and ‘zero-rated’ supplies u/s 16 of IGST Act, 2017
In the matter of Fairmacs Shipstores Private Limited
(2018) TaxCorp(IDT) 2166 (AAR)
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AAR - Long duration post-graduate diploma/degree-granting programmes offered by IIM is not exempt from GST.
In the matter of Indian Institute of Management
(2018) TaxCorp(IDT) 2165 (AAR)
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AAR - Services for ‘right to use’ minerals including its exploration and evaluation, is included in group 99733 under heading 9973. GST @ 5% under reverse charge.
In the matter of Pioneer Partners
(2018) TaxCorp(IDT) 2133 (AAR)
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AAR - No concessional rate on “works contract” carried out under various Govt. schemes for business purpose.
In the matter of Madhya Pradesh Poorva Kshetra Vidyut Vitaran Company Limited.
(2018) TaxCorp(IDT) 2132 (AAR)
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AAR - Product ‘Militry Malai Mithai’ ready for consumption, is classifiable under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’ and taxable at 5% GST.
In the matter of Italian Edibles Private Limited.
(2018) TaxCorp(IDT) 2131 (AAR)
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AAR - ‘Marine Consultancy Service’ provided to Foreign Ship Owner constitutes a 'composite supply'.
In the matter of Five Star Shipping
(2018) TaxCorp(IDT) 2123 (AAR)
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AAR - Inputs transported to job-worker for processing to job worker's premises as well as return of processed goods after job work to Principal does not constitute a taxable supply.
In the matter of Bharat Petroleum Corporation Limited
(2018) TaxCorp(IDT) 2122 (AAR)
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