The services provided by the applicant in installing Fire Fighting System will be covered under Item number (xii) in Col.(3) of entry No.3 of notfn No.11/2017-CT(R) dated 28.6.2017 as amended & liable to GST @18%. The road cutting charges paid/payable to Jaipur Nagar Nigam under reverse charge mechanism, by the Applicant will be included in the value of supply liable to GST @18% as the applicant is not qualified as a pure agent in the instant case.
‘The services provided/to be provided in the ‘Theme Park & Museum’ by the applicant are classifiable under HSN Code 9996-item No. (vi) of col. No. 3 of entry No. 34 of the notfn No.11/2017-CT(R) dated 28.6.2017 under “Recreational, Cultural and sporting services other than (i), (ii), (ia). (ii) (iia), (iv) and (v) above” and is liable to GST @18%.’
Supply of food and beverages by the eating joints by way of Dine In, Take Away, Delivery, is classifiable under HSN code 9963 and will be treated as Supply of ‘Restaurant Service’ as per entry 6(b) of Sch.II, GST Act, 2017, liable to 5% GST (without ITC).
‘Educating and training physical, mental and spiritual practices of Yoga’ are classifiable under Physical well-being including health club and fitness centre” Services under HSN code 999723 and liable to 18% GST.
GSTR-3B─Return notified subsequent to Judgment of Gujarat HC to nullify Judgment─No analysis of this crucial aspect by the Apex Court The Hon’ble Supreme court in the case of Union of India v. AAP And Company (2021) 36 J.K.Jain’s GST & VR 519, overruled the judgment dated 24.6.2019 of Hon’ble Gujarat HC : AAP and Co. […]
Symmetric Infrastructure Pvt. Ltd – AAR Rajasthan- Coaching services to students, along with supply of goods/printed material/test papers, uniform, bags and other goods, which are not charged separately but a consolidated amount is charged, have been treated as a ‘Composite Supply’.
The situations as set out in S.17(5)(h), CGST Act, 2017 indicate loss of inputs that are quantifiable, and involve external factors or compulsions. A loss that is occasioned by consumption in the process of manufacture is one which is inherent to the process of manufacture itself.
ARA, Rajasthan has pronounced judgment on 15.9.2021, in the case of Harish Chand Modi (2021) 36 J. K. Jain’s GST & VR 500, that; ‘The Principal supply of services by the applicant (Lessor) is ‘Renting/Leasing of immovable property’, attracting GST @18% under SAC code 997212. Collection of electricity & other expenses by the Lessor for […]
‘Obiter dictum’ of some case in Supreme court─Can it be a sole basis for deciding another case by the Hon’ble Supreme Court On 10.12.2021, the Hon’ble Supreme Court in Union of India & Ors. v. Aap and Company (2021) J.K.Jain’s GST & VR 515 has reversed the judgment of the Hon’ble Gujarat High Court in […]
Whether recovery of charges for the ancillary services by builders would be considered as a ‘composite supply’ naturally bundled with ‘Construction Services’ u/s 8, GST Act, 2017?
