AAR Delhi

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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AAR Ruling on classification of ‘Sulekh Sarita’ books for GST

In re M/s Sonka Publications (India) Private Limited (AAR Maharashtra)

The main problem faced by the children in Hindi subject is the error of MATRAS. This book teaches MATRAS with the concept of with comparison of words and picture presentation. The concept helps the child to learn Hindi MATRAS in the easy way, thus making the Hindi subject easier for the child....

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GST Leviable on ‘Duty Free’ shops at Delhi International Airport: AAR

In re M/s Rod Retail Private Limited (Authority for Advance Ruling)

The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF....

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GST: Supply of Food & Beverages in Trains is supply of Goods: Delhi AAR

In re M/s Deepak & Co. (AAR Delhi))

In re M/s Deepak & Co. (AAR Delhi) In the case of supply of food and beverages (cooked/ MRP/ packed), at defined menu and tariff, by the applicant to IRCTC/ passengers on behalf of IRCTC, on board the Rajdhani/ Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 […]...

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