The Authority observed that the core element of the transaction was the grant of a non-exclusive right to access Coursera’s proprietary digital platform. It ruled that the supply involved licensing of intellectual property rather than educational services.
The application was dismissed because the tax liability had already been determined and challenged before the High Court. The Authority ruled that parallel proceedings are not permissible.
The Authority held that contribution of leasehold land and constructed property to an LLP is not a sale of immovable property. It constitutes a supply of service as consideration exists in the form of profit-sharing rights.
The Authority held that processing activities like crushing and sizing do not create a new product with distinct characteristics. Since the mineral remains unchanged, the activity does not qualify as manufacture.
The Appellate Authority held that it cannot condone delay beyond the 30-day extended period prescribed under Section 100(2) of the CGST Act. As the appeal was filed 250 days after communication of the AAR order, it was dismissed without examining merits.
The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract services used for their construction was ruled to be blocked under Section 17(5).
The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the state, ruling that its operations constitute a ‘fixed establishment.’
Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its services to government, as its supply includes both goods and services.
