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AAAR

ITC not eligible on inward supply of motor vehicles used for demonstration

July 29, 2022 1248 Views 0 comment Print

Input tax credit not eligible on demo vehicles used for demonstration and for offering trial facility to customers

No GST on Service by service provider located in a non-taxable territory for Skill Development project of Govt

July 29, 2022 960 Views 0 comment Print

In re Directorate of Skill Development (DoSD) (GST AAAR Madhya Pradesh) The project for the Establishment of Center for Occupational Skills Acquisition within the Global Skills Park (hereinafter referred as GSP) in Bhopal, Madhya Pradesh was given to Directorate of Skill Development, Department of Technical Education, Skill Development & Employment (DoSD), Government of Madhya Pradesh. […]

ITC not admissible on purchase of Lift for Hotel of Appellant

July 29, 2022 3495 Views 0 comment Print

In re Jabalpur Hotels Private Limited (GST AAAR Madhya Pradesh) Whether Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business? As per the Section 17 (5) of CGST Act mentioned above, the Input tax credit shall not be available […]

Advance ruling is limited to applicant & the concerned or jurisdictional officer

July 29, 2022 489 Views 0 comment Print

In re Madhya Pradesh Power Generating Company Limited  (GST AAAR Madhya Pradesh) AAAR held that Ruling given in case of M/s Kalyan Toll Infrastructure Ltd by Authority of Advance Ruling cannot be treated as precedent for this case. According to sub section (1) of section 103 of CGST/MPGST Act, 2017 applicability of advance ruling is […]

ITC not eligible on purchased for repair of building to the extent of capitalization 

July 29, 2022 42618 Views 1 comment Print

In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAAR Madhya Pradesh) Q1. Whether ITC on GST paid on goods purchased for the purpose of maintenance such as vitrified tiles, marbles, granite, ACT sheets, steel plates, TMT TOR, bricks, cement, paint, chemicals sanitary items like wash basin urinal pots and toilet accessories can be claimed in […]

No ITC on goods purchased & capitalised for construction of Warehouse

July 29, 2022 32196 Views 0 comment Print

Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor(Saria), Bricks, Cement, Paint and other construction material can be claimed in full?

Fried Fryums classifiable under Tariff Item 2106 90 99

July 29, 2022 1920 Views 0 comment Print

Fried Fryums manufactured & supplied by Appellant is classifiable under Tariff Item 2106 90 99 of First Schedule to Customs Tariff Act, 1975.

GST payable under RCM on contributions to DMF & NMET: AAAR

July 29, 2022 8796 Views 0 comment Print

In re NMDC Limited (GST AAAR Madhya Pradesh) AAAR held that The Appellant is liable to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act, 1957. Read Also AAR: Classification of service of granting of […]

AAAR cannot give ruling against application rejected by AAR

July 29, 2022 606 Views 0 comment Print

In re Jaideep Ispat and Alloys Pvt. Ltd (GST AAAR Madhya Pradesh) First proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of […]

GST on consideration by school from participant school(s) for educative conferences

July 29, 2022 942 Views 0 comment Print

In re Emerald Heights International school Samiti (GST AAAR Madhya Pradesh) The consideration received by the school from the participant school(s) for participation of their students and staff  in the aforementioned conference would be exempted from tax under entry 80 of notification no. 12/2017 Central Tax (rate) dated 28.06.2017. 2. The appropriate category of services […]

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