Description: GST on aerated beverages supplied in hotel restaurants, whether standalone or with food, is treated as a composite supply of restaurant service. Tax applicable: 9% CGST + 9% SGST.
The AAR held that digitalization and monitoring of piped water supply projects for government departments are GST-exempt. Services qualify as pure services with no goods involved and relate to constitutionally mandated functions. The ruling ensures tax-free execution of technology-driven water supply programs.
The West Bengal AAR ruled that transferring all assets and liabilities of a company to a new entity while continuing operations qualifies as a GST-exempt service by way of transfer of a going concern.
The AAR held that data collection services for Functional Household Tap Connections are pure services under GST law. Provided to PHED, a state government authority, these services relate to water supply functions under Articles 243G and 243W. As a result, the services are fully GST-exempt.
Examines whether data validation and training activities for water supply schemes qualify as exempt pure services. The ruling clarifies classification criteria and GST applicability.
The authority evaluates the applicant’s claim that its proposed transportation model involves GTA services. It agrees, noting that issuance of a consignment note and assumption of delivery liability indicate GTA classification. Consequently, services to unregistered customers through e-commerce platforms fall under the GST exemption.
The Tribunal ruled that the entity did not qualify as an educational institution or as substantially government-financed, leading to denial of Section 10(23C)(iiiab) exemption. The dispute over taxing gross receipts was remanded for a fresh decision. Key takeaway: fund management alone cannot justify exemption.
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The Tribunal held that additions based solely on earlier-year assumptions cannot sustain without year-specific evidence. It found no material to show that current-year sales or debtors were bogus. The takeaway is that assessments must be supported by concrete evidence, not presumptions.
ITAT Mumbai deleted Section 69 additions as the Revenue relied only on uncorroborated statements and pen-drive data from third parties, violating natural justice. Suspicion alone cannot justify tax additions.
