In re Source of Life Technologies (India) Private Limited (GST AAR Haryana) 1. Rate of GST on Telemedicine as individual service – CGST & SGST @ 9% each OR IGST-18%, as applicable. 2. Rate of GST on Pulse Oximeter (device to measure 02 in blood) – CGST & SGST @ 6% each OR IGST -12%, […]
In re Trailor Springs (GST AAR Andhra Pradesh) Clarification on Rate of tax applicable on trailor springs ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they […]
In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh) Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ? If comes under GST purview what is the rate of tax? Since the applicant withdrew the Advance Ruling (AR) application […]
In re Ms. Rajagiri Health Care & Education Trust(GST AAR KERALA) Government of India vice Circular No.27/01/2018-GST Dt.04-01-2018 has clarified that room rent in hospital is exempted. As for as inpatients are concerned, room facility in a hospital is one limb of bundled service of health care. The clarifications issued based on the approval of 25th […]
Whether CIDCO is covered under the definition of the term ‘Government Entity’ as per Notification No. 31/2017 – Central Tax (Rate) dated 13 October 2017?
In re Bhutoria Refrigeration Private Limited (GST AAR Maharashtra) Question 1:- Whether the Fan Coil Unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017. Fan Coil Unit (FCU) is a simple device consisting of a heating and or cooling heat exchanger or ‘Coil’ and fan. It is a part of […]
Rakshit jain Vs ACIT (Delhi High Court) It is the argument of the petitioners that the obligation to verify and submit the ITR on behalf of the company has been placed by the legislature at the door of the managing director of the company and, consequently, it is inappropriate and unfair to rope in the […]
In re National Aluminium Company Ltd. (GST AAR Odisha) Advance Ruling in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintenance thereof may be for discharging the statutory obligation […]
In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct or do we have to take separate Registration in […]
In the instant case, principal supply being supply of food i.e. outdoor catering service, and transportation is ancillary, the whole transaction attracts 18% GST being highest rate of tax compared to tax on transportation service. Therefore, the applicant needs to discharge GST on the gross amount (cost of Food + cost of Transportation ) at the rate of 18% i.e., GST rate of outdoor catering service.
