The Authority dismissed the Departments appeal, confirming that geomembranes are textile products. The ruling relied on established judicial precedent and the product’s manufacturing process involving weaving.
The issue involved whether concessional customs duty applies to inputs scrapped during manufacturing. The ruling held that absence of explicit provision under applicable rules prevents extension of benefit, reinforcing strict interpretation of exemption notifications.
The AAR held that Pooja Oil, though technically edible, is marketed as inedible and thus classified under heading 1518. Consequently, it attracts 5% GST under the revised notification.
The Authority held that nominal deductions from employee salaries for canteen services constitute consideration under GST law. As a result, such recoveries are taxable as supply.
The ruling holds that salary deductions for canteen and transport facilities constitute taxable supply due to consideration. It clarifies that even subsidized recoveries attract GST.
The ruling held that printing of books using content supplied by customers constitutes a service under GST. Such transactions are taxable at 18%, clarifying the importance of content ownership in classification.
The AAR held that recovery of even nominal charges from employees constitutes consideration, making transport services taxable. The exemption for contract carriage was denied as conditions were not met.
The AAR held that canteen and transport facilities provided to employees are incidental to business operations. Recoveries from employees are treated as taxable supplies under GST, confirming applicability on such transactions.
The case examines GST applicability on notice pay deductions from employees leaving without serving notice. It concludes that such recoveries are compensatory in nature and not consideration for any service, hence not taxable. The ruling relies on CBIC clarification to settle the issue.
No Ruling on ITC on on purchase of commercial property against the leasing income from the said property After Applicant Withdraws Plea: AAR Maharashtra
