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Advance Rulings

Question on tax liability under RCM not liable for admission before advance ruling authority

January 3, 2022 1332 Views 0 comment Print

It is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Accordingly, the question on tax liability under reverse charge mechanism is not liable for admission before the authority of advance ruling.

No GST exemption on accommodation services provided to officials on Election Duty

December 31, 2021 2538 Views 0 comment Print

In re Golkonda Hotels And Resorts Limited (GST AAR Telangana) M/s. Golconda Hospitality Services and Resorts Limited, are in the business of providing accommodation and services and in the course of the business they have supplied the services of boarding and lodging facility for the officials of Greater Hyderabad Municipal Corporation for conducting 2018 General […]

AAR rejects application filed by recipient of services

December 31, 2021 1236 Views 0 comment Print

In re U.R. Rao Satellite Centre (GST AAR Karnataka) Applicant raised the issue of  Applicability of GST on Insurance premium paid towards launch services and Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017. On hearing AAr observed that we observe that M/s. U.R. Rao Satellite Centre, who have filed the application, is not […]

AAR cannot accept application if issue is been raised in audit report

December 31, 2021 1179 Views 0 comment Print

The issue raised in the instant application and the audit objection raised in the audit report are one and the same i.e., applicability of GST on security deposit. Thus first proviso to Section 98(2) of the CGST Act 2017 is squarely applicable to the instant case, as all the conditions therein are fulfilled.

AAR cannot answer questions related to Appropriateness of Invoice

December 31, 2021 1536 Views 0 comment Print

In re Madhus Tyre Care (GST AAR Karnataka) In this Advance ruling assesse asked Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?, Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules? and Whether the total amount (inclusive of […]

GST Rate for Composition tax payer manufacturing Sweets &Namkins

December 31, 2021 26745 Views 0 comment Print

In re Chikkaveeranna Sweet Stall (GST AAR Karnataka) For composition tax payers what is the applicable rate of GST for the manufacturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place […]

AAR West Bengal allows Withdrawal of application for advance ruling

December 31, 2021 924 Views 1 comment Print

In re Dwarka Prosad Agarwala (GST AAR West Bengal) 1.1 At the outset, we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 (the CGST Act, for short) and the West Bengal Goods and Services Tax Act, 2017 (the WBGST Act, for short) have the same […]

GST on milling of food grains into flour for Food & Supplies Department, Govt. of West Bengal

December 31, 2021 2073 Views 0 comment Print

In the instant case, value of supply shall be the consideration in money and shall also include all the components towards non-cash consideration, as discussed. This composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under Public Distribution System is eligible for exemption under entry serial no. 3A of the notification No. 12/2017- CT (R) dated 28.06.2017 only when the value of goods involved in such composite supply does not exceed 25% of the value of supply.

GST on construction of water distribution networks and operation & maintenance for Kolkata Municipal Corporation

December 31, 2021 10614 Views 0 comment Print

In re Suez India Private Limited (GST AAR West Bengal) Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act. The contract for water loss management made by the applicant with Kolkata Municipal Corporation which includes construction of […]

GST on milling of food grains into flour for distribution under Public Distribution System

December 31, 2021 4545 Views 0 comment Print

In re Shiv Flour Mill (GST AAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification […]

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