AAAR

Depositing timber with GTD for disposal amounts to supply: AAAR

In re Tata Coffee Limited (GST AAAR Karnataka)

In re Tata Coffee Limited (GST AAAR Karnataka) Wooden supply to Government Auction Department is supply as agent In this case the Depots are set up by the State Government in terms of Section 104-A(5) of the Karnataka Forest Act for the purchase and sale of timber since the Act mandates that timber can only […]...

Read More

ITC under GST available on detachable wooden flooring & stackable glass partitions

In re WeWork India Management Private Limited (GST AAAR Karnataka)

Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature. Procurement of detachable sliding and stackable glass partitions will be eligible for input tax credit and will not be hit by the provisions of Section 17(5)(d) of the CGST Act....

Read More

GST on renting of 2 BHK unit and dormitory

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka)

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka) In the instant case, the Appellant had erected temporary accommodations at Kumbalagodu Village, Mysore Road, KengeriHobli, Bangalore North Taluk where the religious event was conducted. We find that the Appellant is not renting out ‘roomsR...

Read More

Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu)

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu) AAAR upheld the order of AAR and held  that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’,...

Read More

18% GST Payable on transportation services forming part of composite works contract

In re Siemens Limited (GST AAAR Maharashtra)

In re Siemens Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held as under: From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that t...

Read More

AAAR quashes AAR ruling considering Change in Law after ruling

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana)

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with [&hel...

Read More

GST Appellate Authority can condone delay of upto 30 days only

In re the Deputy Conservator of Forests (GST AAAR Karnataka)

In re the Deputy Conservator of Forests (GST AAAR Karnataka) It is evident that GST Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of […]...

Read More

No ITC on goods or services used in construction of shopping Mall for leasing: AAAR

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka)

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka) Restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machinery, there is no bar on eligibility to input [...

Read More

No ruling on classification issue by AAAR as matter is pending in a proceeding

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka)

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka) The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared void ab initio as it was vitiated by the process of suppression of material facts. Therefore , the appellate authori...

Read More

Commission earned from auctioning of flowers not eligible for GST exemption

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka)

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for...

Read More

Browse All Categories

CA, CS, CMA (4,993)
Company Law (6,660)
Custom Duty (8,025)
DGFT (4,371)
Excise Duty (4,399)
Fema / RBI (4,407)
Finance (4,654)
Income Tax (34,785)
SEBI (3,720)
Service Tax (3,604)

Search Posts by Date

October 2020
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031