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Renting of premises allotted by Karnataka Industrial Development Board, being a non-residential property and constructed as a hotel or a lodge considering the number of washrooms and toilets mentioned in the agreement, is classifiable under SAC 997212.
In the matter of Sri DMS Hospitality Pvt. Ltd.
(2019) TaxCorp(IDT) 3226 (AAR)
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The manufacturers selling under deregistered brand name, are eligible for exemption of GST after foregoing voluntarily their actionable claim or enforceable right on such brand name by filing an affidavit and printing disclaimer on unit container.
In the matter of Sri Balaji Rice Mill
(2019) TaxCorp(IDT) 3225 (AAR)
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Sub-contract for construction of independent houses pertaining to the main contract allotted to main contractor back-to-back, is taxable at 12%.
In the matter of Shimsha Infrastructure
(2019) TaxCorp(IDT) 3224 (AAR)
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Entry (iii) to SAC 996411 dealing with ‘passenger transport services over pre-determined routes on a pre-determined schedule for a specific segment of users e.g. colleges or enterprises’ squarely covers the activity of the applicant and accordingly sub-entry 8(vii), being the residual entry is applicable in the instant case.
In the matter of Sharma Transports
(2019) TaxCorp(IDT) 3223 (AAR)
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If the SEZ unit is procuring the accommodation service for its authorised operations, the same would be covered under ‘Supply to SEZ Units’ and would be a Zero-Rated Supply u/s 16(1) of IGST Act, 2017.
In the matter of Mrs. Poppy Dorothy Noel
(2019) TaxCorp(IDT) 3222 (AAR)
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Since Char-Dolochar is a by-product emerging during manufacture of sponge iron and not manufactured from coal, it is not covered under serial no. 43 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017.
In the matter of Jairaj Ispat Limited
(2019) TaxCorp(IDT) 3221 (AAR)
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The product is manufactured by mixing 5 edible oils i.e. rice bran oil, coconut oil, castor oil, mahua oil and Gingely oil in agreed percentage and then blended with fragrance. The process of addition of perfume to the mixture converts it into an inedible mixture specifically covered under entry at Sl. No. 27 of Schedule II.
In the matter of S. K. Agrotechh
(2019) TaxCorp(IDT) 3220 (AAR)
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The supply of access cards amounts to a composite supply since a right to stay in the temple precincts is attached with the cards, while the supply of printing service being the principal supply.
In the matter of Pattabi Enterprises
(2019) TaxCorp(IDT) 3219 (AAR)
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Applicant and the other two co-owners cannot be treated as an association of persons and, therefore as a person defined under section 2(84)(f) of the GST Act and requirement to register u/s 22(1) will, therefore, depend on his gross turnover, ascertained separately.
In the matter of Rabi Sankar Tah
(2019) TaxCorp(IDT) 3218 (AAR)
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Said services qualifies admissibility criteria for “pure services” provided to a Government Authority by way of an activity in relation to any function entrusted to a Panchayat or Municipality under Article 243G or Article 243W of Constitution.
In the matter of Sewerage & Infrastructural Development Corporation of Goa Ltd.
(2019) TaxCorp(IDT) 3217 (AAR)
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Commodity in question is not tobacco leaves which are raw but are cured tobacco, hence, covered under said Entry No. 13 of Schedule IV.
In the matter of Sringeri Yogis Pai
(2019) TaxCorp(IDT) 3216 (AAR)
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Though internal combustion engine are parts of motor vehicles of heading 8708 of the Central Excise Tariff, Heading 8409 ibid is being more specific, the kits are classifiable under heading 8409.
In the matter of Sagas Autotech Pvt. Ltd.
(2019) TaxCorp(IDT) 3215 (AAR)
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Concessional rate of 5% is applicable to marine propellers, rudder set, stern tube set, propeller shaft and MS couplings subject to the condition that these goods form part of goods falling under specified headings.
In the matter of S R Propellers Pvt. Ltd.
(2019) TaxCorp(IDT) 3214 (AAR)
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Time of supply shall be determined u/s 13(2) and the value of supply would be amount received by applicant including amount of consideration reimbursed by the company for expenses incurred.
In the matter of Rajendran Santhosh
(2019) TaxCorp(IDT) 3213 (AAR)
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The commodities of loose leaf masala tea, Assam Premium Tea, etc., supplied by the applicant are not articles of food/drinks but supplies of goods covered under Notification No. 1/2017-Central Tax (Rate) and Notification No. 2/2017-Central Tax (Rate).
In the matter of Mountain Trail Foods Private Limited
(2019) TaxCorp(IDT) 3212 (AAR)
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Section Notes make it clear that only if the tiller parts are of specific use, classification would be 84329090 and if the parts do not answer to this, then they are liable to be classified as Section Note 2(c). Since no specific parts are mentioned, specific ruling cannot be given for this question.
In the matter of V.S.T. Tillers Tractors Ltd.
(2019) TaxCorp(IDT) 3211 (AAR)
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GST would be leviable on supplies of Online Database and Information Access or Retrieval services made to ‘unregistered persons’ in taxable territory for purposes other than commerce, industry, business or profession.
In the matter of Springer Nature Customer Service Centre GmBh
(2019) TaxCorp(IDT) 3208 (AAR)
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Said legal position holds good notwithstanding the Savings Act, Petitioner further contends that insertion of an Explanation in garb of clarification, amounts to judicial encroachment in as much as it seeks to put-forth an alternative view to interpretation given by HC in Anshul Impex Pvt. Ltd.
United Projects vs. State of Maharashtra
(2019) TaxCorp(IDT) 3206 (HC-BOMBAY)
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The product Seats for Railway Coaches for Rail Coach Factory is classified under Heading 9401, liable to GST at 18%; Denies plea of Rail Coach Factory that seat being a part of a railway compartment, is classifiable under HSN Code 8607, liable to tax at 5%.
In the matter of Sutlej Coach Products Pvt. Ltd.
(2019) TaxCorp(IDT) 3205 (AAR)
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Transport services to various manufacturers of motor vehicles for carrying their vehicles from the factory to the various cities in India is a GTA service and applicant is not exempted from paying GST.
In the matter of K M Trans Logistics Private Limited
(2019) TaxCorp(IDT) 3204 (AAR)
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