AAR Delhi

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 (GST AAR Delhi)

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 R. K. Gupta, Partner M/s Deepak & Co. (AAR Delhi)

In re R. K. Gupta, Partner 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) […]...

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AAR Ruling on GST on sale of undivided and impartible share of land

In re Shri Sanjeev Sharma (AAR Delhi)

In re Shri Sanjeev Sharma (AAR Delhi) In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, [&hellip...

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Duty Free Shops supplies not Exports under GST- Delhi AAR ruling

Re M/s. Rod Retail Private Limited (Aar Delhi)

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST rules states that both the member judges of this authority shall be officers not below the rank of joint commissioners. Departmental officers are members of this so called ‘judici...

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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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Business Support Services / financial services not in the nature of technical services within the meaning of Article 12.5(b) of the DTA between India and the Netherlands

In Re. Shell Technology India Private Limited (AAR Delhi)

In Re Shell Technology India Private Limited (AAR) - The applicant is said to be providing scientific and technical services to Overseas Shell group entities. SSSABV, a company incorporated in Netherlands, through its branch in the Philippines, is currently providing back office financial services relating to accounts etc. to the applican...

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AAR Application not maintainable if same issue pending before tax/appellate authorities in payers case

In Re- Advance Ruling Authority (AAR Delhi)

Foster Pty. Ltd., In Re- Advance Ruling Authority The applicant is a company incorporated in Australia and is a tax resident of that country. The applicant entered into a contract with Ravva Oil Singapore (Singapore) Pte. Ltd., a company incorporated under the laws of Singapore for provision of services in connection with the business of ...

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The Liaison Office (LO) of non-resident taxpayer would qualify as business connection PE in India if the activities of the LO not confined to purchase of goods in India for the purpose of export

In Re. Columbia Sportswear Company, (AAR Delhi)

Columbia Sportswear Company Vs. DIT (International Taxation), Bangalore - (Advance Ruling Authority) - In addition to the activities relating to the purchase of goods, the Liaison Office was carrying out various activities such as ensuring the choice of quality material, occasional quality testing, conveying of requisite design, picking o...

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Whether the amount paid/payable by the Applicant to LSCL under the transaction mentioned in Annexure III in respect of Offshore supply of Equipments is liable to tax in India in the hands of LSCL, i.e. the recipient non-resident Korean company?

In Re. Deepak Cables (India) Limited Vs. DIT (International Taxation) (AAR Delhi)

Deepak Cables (India) Limited Vs. DIT (International Taxation), Bangalore (Advance Ruling Authority)- It is the case of the applicant that transfer of the goods by LS Cables, Korea to the applicant being outside India, there is no territorial nexus for taxation regarding those off-shore supplies. It is pointed out that the applicant after...

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