Advance Rulings

GST Appellate Authority can condone delay of upto 30 days only

In re the Deputy Conservator of Forests (GST AAAR Karnataka)

In re the Deputy Conservator of Forests (GST AAAR Karnataka) It is evident that GST Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of […]...

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No ITC on goods or services used in construction of shopping Mall for leasing: AAAR

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka)

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka) Restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machinery, there is no bar on eligibility to input [...

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GST on imported goods supplied directly from port of import to customer

In re Kardex India Storage Solution Pvt. Ltd. (GST AAR Karnataka)

The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the ...

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GST payable on supply of purified water to public in empty unsealed cans

In re Water Health India Private Limited (GST AAR Karnataka)

In re Water Health India Private Limited (GST AAR Karnataka) Whether supply of purified water to public in empty unsealed cans is exempt under GST law? Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. […]...

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GST on Issuance of NOC to private persons, for change of name

In re Department Of Printing, Stationery and Publications (GST AAAR Karnataka)

In re Department Of Printing, Stationery and Publications (GST AAR Karnataka) Issuance of No Objection Certificate (NOC) to private persons, for change of name This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private indiv...

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GST on amounts collected towards Local Area Development, which form part of value of lease/rental services

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka) 1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. 2. The applicable SAC for the impugned activity is 997212. 3. The exemption under S1.No.3 or ...

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No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

In re OPTM Health Care Private Limited (GST AAR West Bengal)

The Applicant claims that it administers certain plant-based medications for the treatment of osteoarthritis and disorders of similar nature. The medicaments are not supplied standalone, but ancillary to the supply of health care service. lt is a composite supply of health care service called 'phytotherapy'. Applicant further submits that...

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GST on power supply & distribution network installed for Metro Rail

In re ABB lndia Ltd (GST AAR West Bangal)

In re ABB lndia Ltd (GST AAR West Bangal) SCADA, in the context of the Applicant’s supply to RVNL, is the system that controls and monitors the electrical network of the metro, enabling the operator to issue suitable commands to be followed in the operation of the metro. Using the SCADA interface, the operator sends […]...

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IGST paid under RCM eligible for ITC

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka)

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) The third question which reads as ‘Is IGST paid under RCM eligible for ITC?’ The levy of IGST is only on the inter-state supplies and importation of goods/services is treated as inter-state supply, in terms of Section 7(2)/7(4) of the IGST Act 2017 respectively. The [&...

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Whether printing service received locally is export when a foreign buyer is paying consideration in US dollars?

In re Swapna Printing Works Private Limited (GST AAR West Bengal)

In re Swapna Printing Works Private Limited (GST AAR West Bengal) Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/20...

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