The core issue before us to decide is the classification of the supply of software licence by the applicant i.e. whether it amounts to supply of goods or services. We observe that the software supplied by the applicant is a pre-developed or pre-designed software and made available through the use of encryption keys and hence it satisfies all the conditions that are required to be satisfied to cover them under the definition of ‘goods’,
In re Karnataka State Warehousing Corporation (GST AAR Karnataka) Whether ‘supervisory charges’ under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount […]
In re Arun Cooling Home (GST AAR Tamilnadu) Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017? The Tamarind inner pulp without shell and seeds is not an ‘Agricultural […]
In re Prettl Automotive India Pvt. Ltd. (GST AAAR Maharashtra) It is observed that all the activities being carried out by the Appellant are either ancillary or incidental to the principal supply, which in this case, is the supply of training services since it is not in dispute that all these activities carried out by […]
In re Manoj Mittal (GST AAR West Bengal) Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply? (i) Supply of food and beverages from the sweetmeats counter by the applicant, […]
In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh) Question: Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017? Sl.No.99. “Intra state supplies of […]
AAAR observed that is it clearly stated in the agreement between the Appellant and IIT Bhubaneswar that the Appellant is entrusted with the entire project on turnkey basis for work relating to Planning, designing, and supervision of construction of various building infrastructure development and interior work, etc.
In re Amogh R. Bhatwadekar (GST AAAR Maharashtra) IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the […]
In re Great Lakes E-Learning Services Pvt. Ltd. (GST AAR Karnataka) FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA M/s Great Lakes E-Learning Services Pvt Ltd., Flat No:758-759, 19th Main, Sector-02, 1st Floor, HSR Layout, Near Sri Sai Mandir, Bengaluru-560102 (hereinafter referred as ‘applicant), having GSTIN: 29AAECB3694E1ZJ, filed an application for Advance […]
In re Shiv Shankara Health Care Enterprises (GST AAR Tamilnadu) Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. We have carefully considered the application, various submissions of the applicant, remarks of the jurisdictional officers and the request for withdrawal made by the applicant. […]
