Advance Rulings

Gaming zone operated in mall premises attracts 28% GST

In re Bandai Namco India Private Limited (GST AAAR Maharashtra)

In re Bandai Namco India Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28% (CGST @ 14% + SGST@ […]...

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AAAR cannot determine if Supply of services amounts to export or not

In re Mayank Jain (GST AAAR Maharashtra)

In re Mayank Jain (GST AAAR Maharashtra) Once it has been decided that the entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary, we proceed to the determination of the [&hellip...

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28% GST Payable on Supply of Air Conditioners with Installation Services

In re Nikhil Comforts (GST AAAR Maharashtra)

In re Nikhil Comforts (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contrac...

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Breakwater not Plant & Machinery- ITC not eligible- AAAR

In re Konkan LNG Private Limited. (GST AAAR Maharashtra)

In re  Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the Appellant is not eligible for taking ITC in terms of section 16  read with section 17  of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]...

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GST can be levied on notional interest on security deposit: AAR

In re Midcon Polymers Pvt. Ltd. (GST AAR Karnataka)

Notional interest has to be considered as part of value of supply of service, if and only if the said notional interest influences the value of supply i.e. value of RIS service / monthly rent and is leviable to GST along with monthly rent at the rate applicable to monthly rent....

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No GST on Scanning of answer sheets for educational institution

In re Datacon Technologies (GST AAR Karnataka)

In re Datacon Technologies (GST AAR Karnataka) Applicant were awarded a contract by the Bihar School Educational Board (BSEB) vide Work Order No. ST/281/18 DT dated 16.12.2018 for scanning of OMR Flying slip, OMR Marks Foil, OMR attendance sheet, OMR absentee sheet and finalisation of data. In view of the above, the applicant sought Advan...

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Land filling Pit is not a plant & machinery but a civil structure

In re Mother Earth Environ Tech Pvt Ltd. (GST AAR Karnataka)

Civil structure involves engineering work at both levels i.e above and below the ground. We find that the applicant has performed civil work to create the landfill pits below the ground and therefore it is a civil structure....

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GST on services provided by Housing Society to Members

In re Gnanaganga Gruha Nirmana (GST AAR Karnataka)

In re Gnanaganga Gruha Nirmana (GST AAR Karnataka) 1. The activity of maintaining the facilities at the layout from the funds collected from the members of the Society is a service attracting GST. The answer is Yes. 2. The contributions collected by the applicant from the member of the housing society either annually or once […]...

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HSN Code & GST rate for Plastic Mechanical Liquid Dispenser

In re Nishith Vipinchandra Shah (GST AAR Gujarat)

In re Nishith Vipinchandra Shah (GST AAR Gujarat) Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as ‘articles, not elsewhere specified or include...

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GST: Value of supply on sale property with undivided rights of land

In re Karma Buildcon (GST AAR Gujarat)

In re Karma Buildcon (GST AAR Gujarat) Question 1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? Answer : The value to be arrived in terms of deeming provision of Para 2 of Notification no. 11/2017-CT (Rate) dated 28.06.2017, as amended by […]...

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