AAAR

GST on profit earned by CBUs from manufacture & supply of Beer

In re United Breweries Limited (GST AAR Karnataka)

In re United Breweries Limited (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR is as under: – (a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a […]...

Read More

Food supply to employees of unit in SEZ is not zero rated supply: AAAR

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra)

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, […]...

Read More

Consultancy & support services are composite supply in GST

In re Five Star Shipping (GST AAAR Maharashtra)

In re Five Star Shipping (GST AAAR Maharashtra) In view of the above discussion, we hold that the entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services unde...

Read More

GST on supply of food to employees for consideration in Canteen run by Company

M/s. Caltech Polymers Pvt. Ltd. (GST AAAR Kerala)

The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST....

Read More

Ada is taxable @5% under GST: AAAR

M/s. Ramachandran Bror (GST AAAR Kerala)

M/s. Ramachandran Bror (GST AAAR Kerala) Product, “Ada”, in sum and substance, is something akin, i.e., similar in character to Vermicelli. Both are made from `maida or rice flour’ or `maida and rice flour’ and are manufactured through an identical process and ada is used for giving richness to certain regional var...

Read More

GST leviable on rent paid /payable for premises taken on lease

In Re Tathagat Heart Care Centre (GST AAAR Karnataka)

In Re Tathagat Heart Care Centre (GST AAAR Karnataka) The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 of GST is leviable on the rent paid /payable for the premises taken on lease. FULL TEXT OF ORDER OF APPELLATE […]...

Read More

AAAR modifies ruling on GST on solar power plant Installation

In Re Giriraj Renewables Private Ltd. (GST AAAR Karnataka)

In Re Giriraj Renewables Private ltd. (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR to the extent of supply of the PV module is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the […]...

Read More

AAAR Uttarakhand upheld GST on Abhivahan Shulk (Transit Fee)

In re Divisional Forest Officer (GST AAAR Uttarakhand)

In re Divisional Forest Officer (GST AAAR Uttarakhand) Issue- Only issue to be decided in present appeal is that “whether Abhivahan Shulk (Transit Fee) collected by the appellant (A Govt. of Uttarakhand Department and one of the limbs 819/X-2-2012-21(13)/2011 dated 8.05.2012 shall be exigible to GST under SAC 9997 as Other Service...

Read More

No input tax credit for supply of goods / services at Zero Value

Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal)

Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal) From a plain reading of law laid down under section 16 of the GST Act, it is clear that, inter alio, input tax credit is available only when the recipient is in possession of a tax invoice or debit note issued […]...

Read More

No GST on Supply of animal carcass in its natural shape to Army: AAAR

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra)

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records, that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different...

Read More

Browse All Categories

CA, CS, CMA (3,893)
Company Law (4,101)
Custom Duty (7,091)
DGFT (3,770)
Excise Duty (4,164)
Fema / RBI (3,537)
Finance (3,748)
Income Tax (28,265)
SEBI (2,964)
Service Tax (3,408)