Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting up and running of Cattle Feed Plant amounts to composite supply of works contract as defined in clause (119) of Section 2 of CGST Act, 2017
GST implications of incentives received under Atma Nirbhar Gujarat Sahay Yojna. Understand if it’s considered subsidy, its taxability, and GAAR ruling.
GST Appellate Authority upheld the key aspects of the Gujarat Authority for Advance Ruling. AJL was not classified as a ‘Local Authority,’ and it was liable to pay GST on security and advertisement services. The requirement for GST registration as a deductor did not apply, and the attempt to be categorized as a ‘Government Entity’ or ‘Governmental Authority’ was dismissed.
AAAR held that supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply and their principal supply is coaching services.
Explore the recent AAAR Tamil Nadu ruling on solar panel installation, clarifying input tax credit (ITC) eligibility under CGST/TNGST Act. Learn key insights.
Learn about Input Tax Credit (ITC) eligibility for construction projects and the GST implications for items like Central Air Conditioning Plant, Lift, and more.
Explore implications of GST on Corporate Social Responsibility (CSR) activities under Companies Act, 2013, and eligibility of Input Tax Credit (ITC).
In re Federal-Mogul Anand Bearings India Limited (GST AAAR Himachal Pradesh) Question 1: Whether the subsidized deduetion made by the Appellant from the Employees who are availing food in the factory would he considered as a “supply” by the Appellant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and […]
Dive into the case of Uttar Pradesh Metro Rail Corporation Ltd. to understand the significance of only suppliers being allowed to file for GST advance rulings.
Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.