The Authority ruled that solid waste management services provided to a Gram Panchayat qualify as exempt “pure services” under Notification 12/2017 as they relate to sanitation functions under Article 243G.
The Karnataka AAR held that corpus funds collected by apartment associations are advances for future services and therefore constitute consideration under GST. Tax becomes payable at the time of collection.
The AAR held that questions relating to refund of accumulated input tax credit under the inverted duty structure fall under refund provisions and cannot be decided through advance ruling.
The Authority allowed withdrawal of the application since regulations permit applicants to withdraw requests anytime before an advance ruling is pronounced.
CAAR Mumbai rejected an advance ruling request on roasted areca nuts, holding that the classification issue had already been decided by the Madras High Court and no new facts were presented.
The authority refused to admit an advance ruling request on roasted areca nuts because the classification issue had already been decided by the Madras High Court. The ruling reiterates that applications cannot be entertained when courts have already settled the question.
The authority declined an advance ruling request on roasted areca nut classification after noting that the issue had already been decided by the Madras High Court, leaving no scope for reconsideration.
The Gujarat AAR held that semen sorting services performed on bovine semen qualify as job work related to animal husbandry. As an intermediate production process under SAC 9986, the service is exempt from GST.
The AAR held that flavored non-alcoholic beverages without fruit pulp fall under tariff item 22029990 and attract 20% CGST plus 20% SGST under Schedule III.
The AAR held that although security services to FCI qualify as pure services related to Public Distribution System functions, exemption under Notification 12/2017 is unavailable as FCI is not Central/State Government or local authority.
