The High Court ruled that uploading a notice on the GST portal constitutes valid service under Section 169. The challenge on grounds of violation of natural justice was rejected.
The High Court set aside the revisional order as it failed to consider high-pitched assessment and hardship. The matter was remanded for fresh consideration under binding instructions.
The Authority ruled that medicines, consumables, and implants supplied to inpatients are inseparably linked to treatment and form a composite supply of healthcare services. As the principal supply is exempt, no GST is payable on such inpatient supplies.
Authority held that battery energy storage operations only store and return electricity and do not qualify as power generation. As a result, GST exemptions for electricity supply were denied and 18% tax was applied.
Without entering into classification or tax rate issues, the Authority held the application to be beyond its statutory scope. The ruling underscores strict limits on advance ruling jurisdiction.
The AAR declined to admit the application as scrutiny and adjudication on the same issue had already commenced. It held that advance rulings cannot be sought once proceedings are pending or decided.
The AAR held that a construction site with sufficient permanence and resources constitutes a fixed establishment. As a result, the contractor must obtain GST registration in the State where the site is located.
The ruling clarifies that selling a capitalised car attracts GST on the entire consideration when the seller is not a second-hand goods dealer, rejecting margin-based valuation.
The authority held that road transportation of goods with issuance of a consignment note amounts to GTA services. It further ruled that such services to unregistered customers are exempt under Sl. No. 21A.
The Authority held that non-compete services must be split between India and overseas operations. Only the portion linked to overseas restraint qualified as export of services and zero-rated supply.
