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AAR - A ‘unit container’ means a package, whether large or small, designed to hold pre-determined quantity or number which is indicated on such package. Bags without mentioning weight/number, not “unit container” supply.
In the matter of Monrovia Leasing and Finance Pvt. Ltd
(2018) TaxCorp(IDT) 2108 (AAR)
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AAR - Activity of building and mounting of body on the chassis provided by the principal under FOC challan to be considered as supply of services under HSN 9988. Consequently taxable at 18%.
In the matter of Automobile Corporation of Goa Limited
(2018) TaxCorp(IDT) 2101 (AAR)
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AAR - ‘Electrical Wiring Harness’ classifiable under HSN 85443000 at reduced rate of CGST and SGST at 9% each is applicable only w.e.f. November 15, 2017.
In the matter of WABCO India Limited
(2018) TaxCorp(IDT) 2100 (AAR)
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AAAR - “Ada” is rightly classifiable under HSN 1902 of 1st Schedule (Sl. No. 97 – Seviyan (Vermicelli)) of Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017 and corresponding State Tax Notification attracting GST at 5% (CGST + SGST)
In the matter of Ramachandran Bror.
(2018) TaxCorp(IDT) 2099 (AAR)
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AAAR - Recovery of food expenses from employees for canteen service is covered under ‘outward supply’ definition u/s 7 of CGST Act, 2017, and liable to GST.
In the matter of Caltech Polymers Pvt. Ltd.
(2018) TaxCorp(IDT) 2098 (AAR)
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AAR - ‘Agricultural Seedling Trays’ made of plastic are classifiable under CTH 39269099 and taxable at 18% GST.
In the matter of Saro Enterprises
(2018) TaxCorp(IDT) 2097 (AAR)
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AAR - Withdrawal of application for determining GST rate on food supplied at canteen/cafeteria permitted.
In the matter of Sodexo Food Solutions India Private Limited
(2018) TaxCorp(IDT) 2096 (AAR)
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AAR - In absence of ‘supply’, reimbursement by HO to liason office not liable to GST.
In the matter of Takko Holding GmbH
(2018) TaxCorp(IDT) 2095 (AAR)
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AAR - Event management support services provided by to a person registered outside state is governed by Section 12(7)(i) of IGST Act and should be treated as inter-state supply, liable to IGST.
In the matter of Grasshopper Production
(2018) TaxCorp(IDT) 2094 (AAR)
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HC - Lottery being an actionable claim and goods or moveable property is liable to GST.
Teesta Distributors & Ors. vs. UOI
(2018) TaxCorp(IDT) 2091 (HC-CALCUTTA)
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AAR - Since definition of 'supplier' includes an agent, who is supplying services on behalf of another, applicant shall be called a “supplier” in relation to sale of commercial built up space, and needs to register compulsorily in terms of Explanation (i) to Section 22 and clause (vii) of Section 24 of CGST Act.
In the matter of NBCC (India) Ltd.
(2018) TaxCorp(IDT) 2090 (AAR)
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AAR - Pooling of land by way of amalgamation of separate parcels would not constitute a supply under CGST Act, 2017.
In the matter of Gowra Ventures Private Ltd
(2018) TaxCorp(IDT) 2089 (AAR)
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AAR - Forward contract settled by applicant by way of payment of differential of forward rate and prevailing market rate on settlement date, falls within purview of ‘securities’ defined u/s 2(101) of CGST Act, 2017, and not exigible to GST.
In the matter of Louis Dreyfus Company India Private Limited
(2018) TaxCorp(IDT) 2088 (AAR)
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AAR - Activity of construction of roads and bridges on DBOT basis is a 'composite supply' as defined u/s 2(30) of the CGST Act, 2017.
In the matter of Nagaur Mukangarh Highways Pvt. Ltd.
(2018) TaxCorp(IDT) 2087 (AAR)
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AAR - In the absence of supporting documents the amount received by the applicant is to be considered as advances received towards sale of villa prior to issuance of completion certificate, and liable to 12% GST.
In the matter of Quattroporteluxury Homes LLP
(2018) TaxCorp(IDT) 2086 (AAR)
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AAR - Charges received for providing of storing of ‘fresh eggs’ in shell without further processing are exempt from GST.
In the matter of Shubhlaxmi Cold Storage and Ice Factory Private Limited
(2018) TaxCorp(IDT) 2085 (AAR)
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HC - Writ Dismissed - Since the issue pertains to imported goods classification, assessee to avail remedy under Customs Act.
Erbis Engineering Co. Ltd. vs. The Commissioner of Customs
(2018) TaxCorp(IDT) 2084 (HC-MADRAS)
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AAR - No exemption to educational courses offered by applicant approved by National Skill Development Corporation (NSDC).
In the matter of IMS Proschool Pvt. Ltd
(2018) TaxCorp(IDT) 2079 (AAR)
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AAR - Project for Govt. aided schools not eligible for exemption under Entry 72 of Notification No. 12/2017 – Central Tax (Rate).
In the matter of IL&FS Education and Technology Services Ltd
(2018) TaxCorp(IDT) 2078 (AAR)
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HC - Constitutional validity of second proviso to Section 140[1] of Gujarat GST Act, 2017 (GGST) which limits right of a dealer to carry-forward transitional credit upheld.
Willowood Chemicals Pvt. Ltd. vs. UOI
(2018) TaxCorp(IDT) 2037 (HC-GUJARAT)
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