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Printing of pre and post examination materials like question papers, OMR sheets, Answer booklets, marks card, grade card, educational certificates etc for Universities and educational board within and outside the state, are exempted.
In the matter of Universal Print Systems.
(2023) TaxCorp(IDT) 7091 (AAR)
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Procurement and distribution of drugs, medicines and other surgical equipment on Govt.’s behalf without any value addition or profit or loss or intent to do business, amounts to Supply, eligible for benefit of exemption notification.
In the matter of Andhra Pradesh Medical Service and Infrastructure Development (APMSIDC)
(2023) TaxCorp(IDT) 7090 (AAR)
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Service of administering COVID-19 vaccine which is also called Vaccination or Immunization, doesn’t qualify under the definition of Health Care Services.
In the matter of Krishna Institute of Medical Sciences
(2023) TaxCorp(IDT) 7088 (AAR)
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Supply of services for plantation of mangrove seeds and seedlings in coastal areas attracts 18% GST.
In the matter of Raj Mohan Seshamani (M/s Sustainable Green Initiative)
(2023) TaxCorp(IDT) 7087 (AAR)
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Renting residential buildings to commercial entity who sublets the same to educational institutions for purpose of hostel accommodation of their students, is taxable under GST and not exempted.
In the matter of Aluri Krishna Prasad.
(2023) TaxCorp(IDT) 7086 (AAR)
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Authorities are restrained from taking any coercive steps until adjudication of appeal before Appellate Authority.
Sterling and Wilson Pvt Ltd vs. The Joint Commissioner
(2023) TaxCorp(IDT) 7085 (HC-AP)
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Treated Water obtained from Common Effluent Treatment Plant classifiable under Chapter 2201 is taxable @18% GST and not eligible for exemption from payment of tax.
In the matter of Hojiwala Infrastructure Ltd.
(2023) TaxCorp(IDT) 7083 (AAR)
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Contract for construction of new railway siding under a contract with one RITES Ltd, a PSU owned by Railways, is covered under the definition of works contract, taxable at 12% vide Sl. No. 3(v)(a) of Notification No 11/2017 dated June 28, 2017, till omission of the said entry vide Notification No. 03/2022 dated July 13, 2022.
In the matter of Triveni Engicons Pvt Ltd
(2023) TaxCorp(IDT) 7082 (AAR)
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Applicant working as a Project Implementing Agency and making supplies to State Government Directorate, is required to issue tax invoice on the contract value as determined by the Department.
In the matter of West Bengal Agro Industries Corporation Ltd
(2023) TaxCorp(IDT) 7081 (AAR)
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Membership programme run by Applicant to render services of regular medical monitoring along with other logistic support to senior citizens at their door step, is not a Health Care Services but Human Health and Social Care Services.
In the matter of Snehador Social & Health Care Support LLP.
(2023) TaxCorp(IDT) 7080 (AAR)
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Authority may after examining the application and records called for and after hearing the assessee or his authorized representative, by order, either admit or reject the application.
Master Minds vs. Appellate Authority for Advance Ruling GST
(2023) TaxCorp(IDT) 7079 (HC-AP)
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Services of applicant via conversion of Short Welded Rails to Long Welded Rails by Flash Butt Welding process cannot be treated as job work instead qualifies as composite supply taxable at 18%.
In the matter of Purple Distributors Pvt Ltd
(2023) TaxCorp(IDT) 7078 (AAR)
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Application for advance ruling seeking classification of construction project under Residential Real Estate Project or Real Estate Project and appropriate rate is not maintainable for want of proper documents.
In the matter of Shivam Developers
(2023) TaxCorp(IDT) 7075 (AAR)
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The Applicant’s service is not covered under supply as defined u/s 7 of CGST Act, 2017, therefore, it is not liable for registration under the provisions of Section 22(1) of the CGST Act, 2017.
In the matter of Vikas Centre for Development
(2023) TaxCorp(IDT) 7074 (AAR)
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We really wonder why and how respondent No.2 could have taken such a hyper technical and pedantic view of the matter to hold that even the delay of one day would be fatal to the maintainability of the appeal.
Sunil Kumar Vij vs UOI & ors
(2023) TaxCorp(IDT) 7073 (HC-HP)
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Amount filled in basic rate column is duly auto generated and not at all auto corrected.
Innovative Group Conference and Event Solution Pvt. Ltd vs Deputy Commissioner, Chamba & anr.
(2023) TaxCorp(IDT) 7072 (HC-HP)
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Assessee cannot claim supplementary refund by computing transaction of each individual unit treating as separate entity or separate registered person.
Vedanta Limited vs. UOI
(2023) TaxCorp(IDT) 7071 (HC-ORISSA)
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Readily available food and beverages purchased from local market and sold over the counter constitutes as supply of goods and not restaurant service taxable at applicable rate of GST in terms of Sr. No. 7 (ii) of Notification No. 11/2017- CTR dated June 28, 2017.
In the matter of Ridhi Enterprise
(2023) TaxCorp(IDT) 7066 (AAR)
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Assessee is required to file fresh claim producing necessary proof of additional tax liability incurred account of GST introduction.
Gordhandas Gobindram vs. State of Chhattisgarh & Ors.
(2023) TaxCorp(IDT) 7065 (HC-CHHATTISGARH)
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Where assessee-dealer has opted for refund of accrued ITC from VAT regime, it cannot be compelled to opt for carrying forward the credit to GST regime as it is after all an option given to the dealer.
Easwaran Brothers India Pvt Ltd vs Assistant Commissioner (ST) (FAC)
(2023) TaxCorp(IDT) 7064 (HC-MADRAS)
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