The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel remains outside GST and continues to be taxed under excise and VAT.
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate order.
Applying the General Rules of Interpretation, the Authority preferred the precise heat exchanger entry over the general vehicle parts heading. The decision reinforces the primacy of specific tariff descriptions.
The Authority examined whether a ceramic resonator used in appliance control boards could be treated as a machine part. It held that specific coverage under Heading 8541 prevails, classifying the product as a mounted piezoelectric crystal.
The AAR disposed of the case after the applicant voluntarily withdrew its request for clarification. No ruling was given on GST liability or ITC for recoveries made from employees.
The AAR disposed of the application after the applicant voluntarily withdrew it. No ruling was issued on whether the services qualified as export of services or were covered by the exemption entry.
The Authority disposed of the GST advance ruling application after the applicant voluntarily withdrew it. No findings were given on taxability or exemption issues, as the matter was closed without examining merits.
The appellate authority held that underground natural gas pipelines are immovable property. ITC on goods and works contract services used for their construction was ruled to be blocked under Section 17(5).
The appellate authority held that centralized procurement and distribution support for free medicines constitutes pure services. As the activity is linked to public health functions, GST exemption under Notification 12/2017 was granted.
The Appellate Authority held that repair and maintenance services invoiced and controlled by the head office do not require separate State registration merely because engineers perform services locally.
