AAR Delhi

AAR’s rejects Applications of Mauritius Entities for selling Flipkart shares

Re Tiger Global International II Holdings, Mauritius & Ors (Authority for Advance Rulings New Delhi)

Re. Tiger Global International II Holdings, Mauritius & Ors (Authority for Advance Rulings New Delhi) Facts: ♠ Tiger Global International (II, III, IV) were the applicants, the Mauritius based companies which holds several shares in the Flipkart Private Limited, the Singapore based Company, the company which derive its substantial v...

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Hotel accommodation services provided outside India attracts GST

In re M/s TUI India Private Limited (GST AAR Delhi)

In re M/s TUI India Private Limited (GST AAR Delhi) The applicant is supplying booking of hotel accommodation services. They are admittedly paying GST @ 18% (9% CGST + 9% SGST) on service fee / convenience fee commission received from clients and also on target based sales commission received from the foreign hotel aggregators (DOTW). [&h...

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GST payable on amount received by society from Company for CSR programmes

In re M/s Indian Institute of Corporate Affairs (GST AAR Delhi)

In re M/s Indian Institute of Corporate Affairs (GST AAR Delhi) Q1. Whether Goods and Services Tax shall be leviable / chargeable on the transaction / agreement as per provisions of Central Goods and Service Tax Act, 2017. . The amount received by the applicant from AICL is not in the nature of grant-in aid […]...

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Revisiting Classic Decisions-#1- Global payment solution provider MasterCard has a PE in India: AAR

In re MasterCard Asia Pacific Pte. Ltd. (GST AAR Delhi)

To create a PE, one has to pass the three tests of: permanency, a fixed place and disposal. All the three tests are satisfied and hence MIPs act as PE of the applicant. We hold that significant activities relating to clearance and settlement take place in India. Detailed analysis of Galileo judgement and application of the rationale hel...

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GST payable on sale of commercial space by & on behalf of MoHUA

In re NBCC (India) Limited (AAR Delhi)

Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi...

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Payments from Indian Hotel Owner for Global Reservation Services is Business Income: AAR

In re FRS Hotel Group(Lux) S.a.r.l. (AAR Delhi)

The payments received by the Applicant from the Indian hotel owner for provision of global reservation services ('GRS') would be chargeable to tax in India under section 9(1)(i) read with Articles 5 and 7 of the India-Luxembourg DTAA as business income and is attributable to the Applicant's permanent establishment in India....

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Cleaning services supplied to Railways are not exempt from GST: AAR Delhi

In re VPSSR Facilities (GST AAR Delhi)

It is held that the cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 — Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 — Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST....

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AAR on Determination of PE and other connected issues in Master Card Case

In re MasterCard Asia Pacific Pte Ltd (Authority for Advance Rulings)

AAR has held that digital and other connected equipments can, depending on the business model, determine the formation of a permanent establishment of a non-resident enterprise in India. There are also other related issues which will have ramifications on the methodology of conducting business in India. ...

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In absence of PE Non-Competent Fee received by UK Company from Indian Company not Taxable in India: AAR

Mr. Kanchun Kaushal Vs Ms. Kavita Pandey (Authority for Advance Rulings)

Mr. Kanchun Kaushal Vs Ms. Kavita Pandey (AAR Delhi) Non-compete fees received by the Applicant from ADI BPO Services Private Ltd., an Indian Company, as a part of the consideration for transfer of the shares held in MPS Ltd. an Indian Company, though income from “Profits and gains of business or profession” as provided under [&hellip...

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GST on Dried Tobacco Leaves sold after cleaning & removal of unwanted particles

In re Shri Shalesh Kumar Singh (Authority For Advance Ruling)

The applicant is interested in trading of Dried Tobacco Leaves which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. Such registered dealer after purchasing it from Agriculturist / Farmers will sell the same to Applicant as it is without any further change in its form....

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