AAAR

GST payable on services provided by Esprit India to its associate concern in Hong Kong

In re M/s Esprit India Private Limited (GST AAAR Haryana)

In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime.  AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]...

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18% GST Payable on Polypropylene Leno Bags whether laminated with BOPP or not

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal)

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) It is clarified that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.” From the above, [&hell...

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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 […]...

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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, […]...

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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...

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GST on amount forfeited for non redemption of payback points

In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana)

In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana) The value of points forfeited of the applicant on which money had been paid by the issue of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration received in […]...

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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. Also Read AAR Ruling-  GST leviable […]...

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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 […]...

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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...

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

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

In re 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 […]...

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