In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana) The applicant sought ruling about whether the exemption is available to them in case of the services provided on sub contract basis i.e. the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards [&he...

AAAR upheld the ruling passed by AAR of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 wherein the payment was made for medical insurance premium for employees, pensioners, and their family members....

In re Narsimha Reddy & Sons (GST AAAR Telangana) Appellants are in the business of production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in various facilities after processing them. In the ...

In re Dachepalli Printers (GST AAR Telangana) What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board? 1. Where content as well as physical inputs are supplied by the recipient […]...

Applicant contended that they are Job work provider doing job work of manufacturing chocolates (food product falling under Chapter 19 of customs tariff Act) with inputs provided by the job work receiver. Their service is coming under SAC Code 9988 with applicable tax rate of 5%...

In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied […...

The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts....

Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state. ...

In re Achampet Solar Private Limited (GST AAAR Telangana) The CBIC has issued Circular No. 178/10/2022-GST dated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the said circular, it was, interalia, observed that when principal supply is exempt, the ancillary activities to such principal supply would not ...

In re Ganga Kaveri Seeds Pvt Ltd. (GST AAAR Telangana) Appellants are in the business of production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in various facilities after processing them. In th...