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AAR Telangana

Input Tax Credit on construction of shed using pre-fabricated technology

May 8, 2023 11883 Views 0 comment Print

Appellant erects a warehouse using prefabricates structures. The overlying structure along with the land on which it erected constitutes the warehouse. The warehouse is meant for storage activity and therefore is associated with the beneficial enjoyment of the land on which it is constructed.

Advance Ruling obtained by suppressing the facts is void ab initio

May 8, 2023 1035 Views 0 comment Print

Applicant has obtained the Advance Ruling by suppressing the facts and hence the Order issued in the reference 5thcited is liable to be declared as void ab initio.

ITC Claim Allowed on Vehicle Modified and Supplied as Ambulance

April 29, 2023 2733 Views 0 comment Print

Assessee is eligible to avail ITC on purchase of a 7-seater vehicle, which will be subsequently converted into an ambulance for onward supply

Exemption from GST on Liquidated Damages: Arbitral Award & Mutual Agreement

April 17, 2023 6351 Views 0 comment Print

This article analyzes the arbitral award and mutual agreement, providing insights into the taxability of compensation without supply of goods or services under GST guidelines.

Supply of goods and services through separate agreements will not be considered as composite supply

April 13, 2023 4950 Views 0 comment Print

In re PES Engineers Pvt Ltd (GST AAR Telangana) In a recent ruling by AAR Telangana in the case of M/s. PES Engineers Pvt. Ltd. [TSAAR Order No. 09/2023 dated April 13, 2023], held that when parties enter into separate agreements for goods and works contract services, they are treated as distinct supplies and not […]

GST Exemption for Printing Services to Educational Institutions: AAR Telangana Ruling

April 12, 2023 1920 Views 0 comment Print

Ruling by AAR in Telangana regarding GST exemption for printing services, such as question papers, OMR sheets, answer sheets, and marks cards, provided to educational institutions. Understand the classification, applicability of exemptions under specific notifications, and the composite supply nature of services.

GST on supply of works contract service to South Central Railway

April 4, 2023 1332 Views 0 comment Print

Services provided by TS Transco to South Central Railway are classifiable as ‘Works Contract Service’ falling under Chapter 99, Group 99542 and are taxable @ 18%

GST: Supply of telecommunication services to local authority is taxable

January 21, 2023 3672 Views 0 comment Print

AAR ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of Central Goods and Services Act, 2017

GST is payable on forest permit fee under RCM: AAAR Telangana

December 30, 2022 3810 Views 1 comment Print

GST payable on forest permit fee to forest department as per Rule (3) of State forest produce transit rules on Reverse Charge Mechanism basis

GST on leasing of Tank Containers taken from a supplier located outside India

December 19, 2022 2607 Views 0 comment Print

In re Deccan Transcon Leasing Private Limited (GST AAAR Telangana) Is GST liable to be paid on leasing of Tank Containers taken from a supplier located outside India and the tank containers do not reach India ? Yes, The applicant is liable to pay IGST on Importation of lease services into India in the light […]

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