The authority analysed whether an industrial plant is movable or immovable. It held that the plant, installed for long-term use and not marketable as a whole, is immovable property. Consequently, ITC on related inputs was denied.
The Authority held that procedural questions on E-way bill generation are not covered under Section 97(2) of the CGST Act. The application was rejected as not maintainable.
The issue was whether a digital transport platform qualifies as a GTA. The Authority held that absence of consignment note and transport activity excludes GTA classification. It ruled that such platforms are e-commerce operators liable for GST on commission and TCS compliance.
The case examined taxability of bio-mining and waste remediation services. The Authority held that such services qualify as pure services and are exempt under Notification 12/2017.
The ruling holds that GST input tax credit is available on employee transport services when mandated by law. Statutory obligation under labour law overrides the blocked credit restriction.
The Authority ruled that questions on ITC set-off procedures fall outside the scope of advance ruling. Applications on procedural aspects are not admissible under Section 97.
The ruling clarifies that services provided by associations to members are taxable under GST due to statutory deeming of separate persons. The principle of mutuality cannot exclude such transactions from tax.
The issue was whether waste remediation services are taxable under GST. The Authority held that although classifiable under SAC 9994, the services qualify as pure services and are exempt. It clarified that services linked to municipal functions are eligible for exemption.
The issue involved GST classification and rate on rice bran oil. The application was withdrawn after a government notification clarified the applicable tax, and no ruling was given on merits.
The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the supplier, the application was not maintainable and was withdrawn.
