-
Since activity of testing on goods is carried out in Goa, the location of supplier & place of supply service is in India, hence, applicant is liable to pay CGST and SGST on the supply of service.
In the matter of Syngenta Bioscience Private Limited
(2019) TaxCorp(IDT) 3203 (AAR)
-
Applicant rendering services of providing manpower such as data entry operator, field engineer, senior software professional etc. to Karnataka Rural Road Development Agency is not entitled to exemption.
In the matter of Wisdom Security Services
(2019) TaxCorp(IDT) 3202 (AAR)
-
Concessional GST rate of 5% on trucks/ spare parts supplied by Applicant to Public Finance Research Institution is allowed.
In the matter of VE Commercial Vehicles
(2019) TaxCorp(IDT) 3201 (AAR)
-
Pre-condition of the Notification is that activity of the applicant is exempt either as a pure services or a composite supply or works contract & that applicant offers this contract on sub-contract basis to sub-contractors and any activity done by these contractors are not exempted either under entry 3 or entry 3A of the Notification.
In the matter of The Nursery Men Co-operative Society
(2019) TaxCorp(IDT) 3200 (AAR)
-
Activity of cutting and removal of standing live trees qualifies as ‘supply of timber’ covered under HSN 4403 and under the entry no. 134 of Schedule III of the Notification No. 1/2017 - Central Tax (Rate) and hence, liable to 9% CGST and similarly 9% KGST.
In the matter of Kohinoor Woods
(2019) TaxCorp(IDT) 3198 (AAR)
-
The supply of printed, centre pinned and hand numbered answer booklet to the Karnataka State Secondary Education Board constitutes supply of goods falling under Heading 4802.
In the matter of Datacon Technologies
(2019) TaxCorp(IDT) 3197 (AAR)
-
Place of supply in terms of Sec. 11(b) of the IGST Act shall be a location outside India, and that a foreign going vessel anchored within the territory of India is not a place outside India and taking the stores on board such a vessel does not amount to supply to a location outside India.
In the matter of Shewratan Company Pvt. Ltd.
(2019) TaxCorp(IDT) 3194 (AAR)
-
Applicant is liable to pay CGST@2.5% and SGST@2.5% or CGST@6% and SGST@6% on hiring of vehicles subject to conditions specified in Notification No. 20/2017- Central Tax (Rate).
In the matter of Chief Electrical Engineer, Goa
(2019) TaxCorp(IDT) 3193 (AAR)
-
TDS Notifications are applicable only if TDS is deductible on the applicant’s supply under Section 51 of the GST Act, and as the applicant is making exempt supply, TDS provisions/ notification do not apply.
In the matter of Singh Transport Agency
(2019) TaxCorp(IDT) 3192 (AAR)
-
ITC is not restricted w.r.t. detachable engineered wood with oak top wooden flooring which can be easily detached and reused and is not a sine qua non for the office space and capitalized as furniture.
In the matter of Wework India Management Pvt. Ltd.
(2019) TaxCorp(IDT) 3191 (AAR)
-
Supply of debarked eucalyptus, acacia, subabul, casurina and pine pulp wood in billets of required size to Paper Mills is liable to tax at 18% GST.
In the matter of Rajarajeshwari & Co.
(2019) TaxCorp(IDT) 3161 (AAR)
-
Bail is denied in case alleging fraudulent issuance of invoice involving tax amount of more than Rs. 66.81 crores and creation of 35 fake firms for evading taxes.
Himani Munjal vs. Union of India
(2019) TaxCorp(IDT) 3159 (HC-RAJASTHAN)
-
The applicant is not supplying the goods or services on his own account and the ultimate supply of goods or services is made by the parent company directly, hence the applicant is not covered under the exception clause.
In the matter of McAfee Software (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 3158 (AAR)
-
Since agricultural tree climbing apparatus is solely used for agricultural purpose, therefore its is exempt from GST.
In the matter of S.R.K. Ladders
(2019) TaxCorp(IDT) 3157 (AAR)
-
The applicant’s activity of construction of residential complex/houses undertaken on behalf of Gowri Infra Engineers Private Limited , w.r.t. tender awarded by Bangalore Development Authority is a works contract service.
In the matter of V. K. Building Service Pvt. Ltd.
(2019) TaxCorp(IDT) 3156 (AAR)
-
(i) If final printed material is a book/journal/periodical & material is provided by customer, said activity is taxable under entry no. 26(i)(d), at 5% GST, (ii) If final printed material is other than a book/journal/periodical but involving job-work of printing all goods falling under Chapter 48/49, it is taxable under entry no. 26(ia)(b) at 12% GST, (iii) If job-work of printing done on material belonging to other is not covered by the above entries, it is taxable under entry no. 26(iii), at 18% GST.
In the matter of Sukee Printpack LLP
(2019) TaxCorp(IDT) 3155 (AAR)
-
Provision of services like repair and servicing of the defective part of the vehicle or replacement of the part, constitutes a composite supply of warranty services wherein the principal supply is that of goods or services depending on the nature of individual case.
In the matter of Volvo-Eicher Commercial Vehicles Ltd.
(2019) TaxCorp(IDT) 3154 (AAR)
-
The applicant, a paint dealer, is not eligible to avail ITC on the inward supplies of goods and services which are attributable to the incentives provided in the form of gifts of goods and services.
In the matter of Surfa Coats (India) Pvt. Ltd.
(2019) TaxCorp(IDT) 3151 (AAR)
-
The applicant is not liable to deduct tax at source as per Section 51 of the CGST Act towards payment made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51(1) of the CGST/KGST Act 2017.
In the matter of Karnataka Co-operative Milk Producers Federation Limited
(2019) TaxCorp(IDT) 3150 (AAR)
-
The accommodation service proposed to be rendered by the applicant to SEZ units is an inter-State supply as per Section 7(5) of IGST Act, 2017.
In the matter of Carnation Hotels Pvt. Ltd.
(2019) TaxCorp(IDT) 3147 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.