In re Reliance Infrastructure Limited (AAR Maharashtra) Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : 1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST? 2. Whether access charges paid to Municipal Authorities would be liable to GST? Question Whether reinstatement charges paid to Municipal […]
In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat) Issue- One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether […]
In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat) (a) The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. (b) The applicant is liable to pay Goods and Services […]
In the instant case the Applicant is involved in providing the services of diagnosis, pre & post counseling, therapy and prevention of diseases by providing tests that are sophisticated and relevant. The medical team of the applicant is involved in the complete cycle and hence they facilitate the diagnosis process and therefore the services provided by the applicant qualify to be health care services.
The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Integrated Goods and Services Act
The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price.
Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act.
In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respect […]
Ravindra Arora Vs ACIT (Rajasthan High Court) Tribunal refused to decide the fresh issue with regard to deemed dividend simply because it was raised at the appellate stage was not justified as legal issue can be raised in appeal at any point of time. Hence, order passed by the Tribunal was quashed and set aside […]
Seeks to amend notification No. 27/2011-Customs, dated the 1st March, 2011, so as to reduce export duty on raw sugar, white or refined sugar from 20% to Nil
