AAAR

In absence of taxable supply liaison office not required to register under GST

In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka)

In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka) Since the parent company in Germany and the Appellant in India cannot be treated as separate persons but as one legal entity, the liaison activity performed by the Appellant for the parent company is in the nature of a service rendered to self A serv...

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ROM rejection order not merges with original advance ruling order

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka) even in cases where a rectification of mistake application is admitted and a mistake apparent on record is corrected, the original order is not set aside. The original order remains on record and only the mistakes are corrected therein. The principle of doctrine of me...

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Renting of e-bikes/bicycles without operator is classifiable under SAC 9973

In re Yulu Bikes Pvt Ltd (GST AAAR Karnataka)

Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification no. 11/2017 CT(R) dated 28th June 2017 as amended is applicable to the instant case...

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Eligibility of Transitional Credit is not under Advance Ruling purview

In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu)

In re Shapoorji Pallonji and Company Private Limited (GST AAAR Tamilnadu) The Appellate Authority has ruled as follows: 1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling […]...

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Property or other tax cannot be deducted to compute rental value for GST

In re Midcon Polymers Pvt Ltd. (GST AAAR Karnataka)

In re Midcon Polymers Pvt Ltd. (GST AAAR Karnataka) The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows: 1. For the purpose of arriving at the value of rental income, the Appellant [...

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Appeal against non-admittance of application for advance ruling not maintainable

In re Tirumala Milk Products Pvt Ltd. (GST AAAR Karnataka)

In re Tirumala Milk Products Pvt Ltd. (GST AAAR Karnataka) in the instant appeal, the Appellant is aggrieved by the grounds on which the lower Authority has refused to admit the application for advance ruling which is that, the question on which the ruling was sought is a matter that is being investigated by the […]...

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GST on works contract services to Kerala State Electricity Board

In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala)

In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala) The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption. The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ [&hel...

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Shatarnrut Chyavan is animal feed supplement & falls under HSN 23099010

In re Madhurya Chemicals (GST AAAR Maharashtra)

As it has been established that the impugned product टShatarnrut Chyavan' is an animal feed having specific use, viz.- increasing the milk production of the cattle and increasing the immunity of the cattle to fight diseases, and the said impugned product is also known in the market as the cattle feed supplement only, therefore, the said...

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Type-3 test by ‘NCS Pearson Inc’ classifiable as OIDAR service: AAAR

In re Principal Commissioner of Central Tax Vs. NCS Pearson Inc (GST AAAR Karnataka)

The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms....

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AAAR cannot answer on correctness of GST liability based on illustrative invoices

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply ...

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