In re Dhingra Trucking Pvt. Ltd. (GST AAR Haryana) Q1. Whether input tax credit of GST in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to be rented out for storage purposes be eligible for input tax credit under the provisions of section 16 […]
In re Mcdonald Pelz Global Commodities India Pvt. Ltd. (GST AAR Haryana) Mr. A appoints Mr. B to procure certain goods from the market. Mr. B identifies various suppliers who can provide the goods as desired by Mr. A, and asks the supplier (Mr. C) to send the goods and issue the invoice directly to […]
In re ION Trading India Private Limited (GST AAR Uttar Pradesh) I. Whether amount recovered from the employees towards parental insurance premium payable to the insurance company would be deemed as “Supply of service” by the applicant to its employees? Ans: Answered in negative. II. If the first question is answered in affirmative, whether the […]
In re Sincere Marketing Services Pvt. Ltd. (GST AAR Haryana) 1. Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:- (i) Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and (ii) Provision of services in respect of […]
In re Awas Bandhu (GST AAR Uttar Pradesh) Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime. As per the schedules enclosed by the applicant with their application, we noticed that the General conditions/principles of Working of the applicant is to help U.P. Housing Ministry to implement their policies […]
Garuda Packaging Pvt Ltd Vs Assistant Commissioner Of Central Tax (Andra Pradesh High Court) Writ Petition is disposed of directing the respondents to either open the Portal to enable the petitioner to again file the Form GST TRAN-1 electronically or in the alternative accept the Form GST TRAN-1 presented manually, on or before 30.09.2019. It […]
In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh) i. Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity? Ans: No. ii. Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of […]
Kanhaiyalal Dudheria Vs JCIT (Karnataka High Court) Assessee has incurred the expenditure towards construction of 169 houses for the villagers who had lost their home due to natural calamity. In order to cater to the needs of those destitute persons who had lost the roof over their head on account of natural calamity, assessee constructed […]
In re Cliantha Research Limited (GST AAR Uttar Pradesh) Question :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated –as an export of service under section 2(6) of the IGST Act, 2017? Answer :- In […]
In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]
