AAR Delhi

ITC on Consumer Funded Jobs in Electricity Distribution: AAR Delhi Ruling

In re Tata Power Delhi Distribution Limited (GST AAR Delhi)

Read full text of order of AAR in case of Tata Power Delhi Distribution Limited regarding availability of input tax credit (ITC) for consumer funded jobs and infrastructure creation for electricity distribution. ...

MoHUA liable to pay GST on sale of commercial built-up space: AAAR

In re NBCC (India) Limited (GST AAAR Delhi)

In re NBCC (India) Limited (GST AAAR Delhi) Whether or not MoHUA, Government of India, is liable to pay GST on the sale of commercial built-up space? The appellant has contested that the construction activities and sale thereof are exempted from tax under Notification No. 12/2017- Central Tax (Rate) being in relation to a function [&helli...

Shop in Security Hold Area of Airport cannot be said to be located outside India

In re Rod Retail Private Limited (GST AAAR Delhi)

Appellant's shop in SHA cannot by any stretch of imagination be said to be located outside India. Instead, we find that the appellant's shop is located within India, as defined under s2(56) of the CGST Act, 2017 read with s2 (27) of the Customs Act, 1962....

GST on supply of food items/newspapers in trains or at platforms

In re Deepak & Co. (GST AAAR Delhi)

In re Deepak & Co. (GST AAAR Delhi) The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respect of supply of newspapers, the same are exempted under […]...

GST appellate authority cannot condone beyond prescribed period

In re Indian Institute of Corporate Affairs (GST AAAR Delhi)

AAAR, Delhi in In re Indian Institute of Corporate Affairs held that the delay in filing an appeal beyond prescribed limit can’t be condoned...

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...

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...

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 […]...

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...

Compensation or damages for fraud taxable as income from other sources

In re IC (AAR Delhi)

Between January and April, 2009 a number of suits were filed against IC and A and B in various jurisdictions in the United States claiming damages. The suits were based on tort, misrepresentation, deceit, fraud and so on. In terms of the procedural laws of the United States, the suits were directed to be consolidated. The suits were conso...

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