A clear distinction needs to be drawn between goods given as ‘gift’ and those provided /supplied as a part of CSR activities. While the former is voluntary and occasional, the later is obligatory and regular in nature. CSR expenses incurred by the applicant have been mandated under the Companies Act, 2013. It is the applicant’s obligation to incur such expenses in order to be in compliant with the law. Since CSR expenses are not incurred voluntarily, accordingly, we are of the opinion that they do not qualify as ‘gifts’ and therefore its credit is not restricted under Section 17(5) of the CGST Act, 2017.
In re Space Combine (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as ‘SUDA’) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
In re Hi-tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
In re Hi-Tech Builder (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for Pradhan Mantri Awas Yojna […]
In re Laxmi Traders (Pramod Kumar) (GST AAR Uttar Pradesh) Question:- What is GST Rate on Job work of printing and colouring of Textile fabrics provided by manufacturer of textile fabric. Answer:- The application shall not be admitted in terms of the provisions of Section 98(2) of CGST Act, 2017, as the question raised in […]
In re Sunchirin Autoparts India Pvt Ltd. (GST AAR Uttar Pradesh) Classification of Air Conditioner House Assembly (suction / discharge) used as part of Air Conditioner Compressor and Applicable tax rate for the classification. The product ‘Air Conditioner Hose Assembly’ as described in the application will merit classification under Chapter Heading 4009 of the GST […]
In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh) i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1. Ans: In view of discussions held above, input tax credit is not admissible to the applicant on the basis of original invoices […]
In re Uttar Pradesh Avas Evam Vikas Parishad (GST AAR Uttar Pradesh) i. What is the time of supply in case of ‘Deposit Works’ being executed by the applicant- Whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work is […]
In re Tool & Gage Co. (GST AAR Uttar Pradesh) The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR […]
In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh) Whether the Goods and Services Tax is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees. As per Schedule III of the CGST Act, 2017, “the services […]
