In re Novozymes South Asia Pvt. Ltd. (GST AAAR Gujarat) The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt.ltd., are classifiable under Tariff item No.30029030 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975), is covered under Sr.no.61 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 […]
In re Nirma University (GST AAAR Gujarat) In the Notification No. 12/2017-Central Tax, Sr. No. 4 provides exemption to services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. Similar services provided by Central Government, State Government, Union Territory or local […]
In re Karma Buildcon (GST AAAR Gujarat) In para 2 of Not No. 11/2017-CT (Rate), as amended vide Not. No. 01/2018-CT (Rate), there is deemed provisions that the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of […]
In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under […]
In re Jayshreeben Rameshchandra Kothari (GST AAAR Gujarat) The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or programmes held by the Government Department for which ‘Hire Charges’ have been paid by the Government Department to the appellant. The activity of ‘providing equipments on hire’ or ‘live videography’ is not an […]
In re NHPC Ltd. (GST AAAR Uttarakhand) Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can […]
In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries under 12/2017 specific to […]
In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]
In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the […]
In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]
