The ruling held that ITC on QIP-related services was available only to the extent the funds were used for repayment of borrowings. Credit was denied for the portion linked to investment in a subsidiary due to the absence of a direct nexus with the taxpayer’s business.
The Haryana AAAR held that Brake Hoses are primarily composed of vulcanized rubber and retain their essential character as rubber hoses. Accordingly, they were classified under HSN 4009 and made taxable at 18% GST.
The Haryana AAAR held that consulting and market support services provided to a Malaysian company were intermediary services under the IGST Act. As the place of supply was held to be in India, the services did not qualify as exports or zero-rated supplies.
The appeal by the Commissioner, CGST, Rohtak was dismissed as infructuous due to delay in filing against the AAR ruling on composite supply classification.
Imaging Solutions Pvt Ltd’s GST appeal was rejected by AAAR Haryana due to incomplete payment of the mandated appeal fee, rendering it non-maintainable under GST law.
AR Haryana rules Subway’s appeal rejected due to incomplete application and non-payment of requisite fee under IGST Act.
In re Subway Systems India Pvt. Ltd. (GST AAR Haryana): Appeal rejected due to incomplete application and non-payment of requisite fee.
Get insights into GST implications on water supply activities. Understand SAC code 996921 and applicable 18% GST rate. Read the AAR Haryana ruling.
BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram.
AAR held that welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017 and these activities attract GST. GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society.
