In re Vasant Fabricators Pvt. Ltd. (GST AAR Gujarat) Q1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services? A1. Supply of Bus body building on the chassis owned by […]
In re Emcure Pharmaceuticals Limited (GST AAR Gujarat) Q1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws? A1. GST, at the hands of M/s Emcure, is not leviable on the amount representing the employees portion of canteen charges, which is […]
We find no reason to substitute the phrase ‘CGST Rules’ for the word ‘Notification’ referred to in section 97(2)(b). We find no merit in this submission and hold that AAR has its carved out functional jurisdiction to pass Rulings as per Section 97(2).
In re Cadmach Machinery Pvt Ltd (GST AAR Gujarat) Whether recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948 would come under definition of, outward supply and, therefore, taxable as a supply under GST? Cadmach has arranged a canteen […]
In re Cadila Healthcare Limited. (GST AAR Gujarat) Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service […]
In re Royal Techno Projects (India) Pvt. Ltd. (GST AAR Gujarat) Vide email dated 1-4-22, M/s Royal submitted Work Order dated 1-12-20 for Widening & Strengthening Costg. Slab Drain of Asoj Pilol Road (VR) of Vadodara District under MMGSY 2019-20, from Gujarat State Road and Building Department. We find that vide the Tender to this […]
In re Surat Smart City Development Ltd. (GST AAR Gujarat) Recipient of supply may seek Rulings in cases pertaining to admissibility of ITC of tax paid or deemed to have been paid (Section 97(2)(d)) or when the recipient is liable to pay tax under RCM. We find no such case before us to hold that […]
Input Tax Credit on inputs, input services and capital goods cannot be denied merely on the ground that one of the constituent service of the mixed supply attracts Nil rate of tax if provided separately.
In re Gujarat State Road Transport Corporation (GST AAR Gujarat) GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited (hereinafter referred to as Ashapura) to provided space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura. The parcels booked by Ashapura and transported […]
In re IDMC Ltd. (GST AAR Gujarat) 1. Whether contract involving supply of equipment / machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle […]
