In re Tata Motors Limited (GST AAAR Gujarat) Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory? 2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the […]
In re Rohitash Gupta (GST AAR West Bengal) Thus it appears that the applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected. Accordingly the applicant has been communicated and asked to furnish a written submission by 02/11/2022 through e-mail. However, no clarification […]
AAR ruled that providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. The supply of services for the right to use of parking space would be taxable at 18% GST
In re Snehador Social & Health Care Support LLP (GST AAR West Bengal) Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services? Services of regular medical monitoring along with other logistic support as provided […]
AAR held that welding process on railway tracks along with supply of labour services shall be treated as ‘Composite Supply’ of services falling under Tariff 995429 and shall be taxable at the rate of 18% vide serial number 3(xii) of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017
In re Jayesh Popat (GST AAR West Bengal) Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017? It therefore appears that to qualify as a ‘going concern’, the business […]
AAR ruled that assessee acting as Project Implementing Agency, making supplies to State Government Department is required to issue tax invoice on contract value as determined by Department in spite of the fact that there is no value addition in supply.
Section 17(5) blocks ITC in respect of certain goods and services. One such service is works contract service as per section 17(5)(c).
In re Triveni Engicos Private Limited (GST AAR West Bengal) The AAR, West Bengal in the matter of Triveni Engicons Private Limited [Order No. 14/WBAAR/2022-23 dated December 22, 2022] has ruled that the construction work carried out by the assessee of new private sidings pertains to the railways and GST @12% will be applicable on […]
Opportunity to cross examine witnesses not given to petitioner. Rule of alternate remedy not a bar for High Court to exercise Writ jurisdiction.
