In re Telecommunications Consultants India Ltd. (GST AAAR Odisha) We notice that the Authority for Advance Ruling, Odisha, in their findings (para 5.3 of the Order) has clearly observed that Odisha Knowledge Corporation Limited (OKCL) was promoted by the Higher Technical Education Department, Govt of Odisha and was incorporated under the Companies Act, 1956, as […]
In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Rule 43 of CGST/TNGST Rules 2017 […]
In re ST Engineering Electrnics Limited (GST AAR Tamilnadu) Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause(119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide- […]
In re Primarc Projects Pvt Ltd (GST AAR West Bengal) Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project? The works contract service for the construction of those dwelling units in the project named ‘Akriti’ (WBHIRA Registration No. HIRA/P/PUR/2018/000003) that are affordable residential apartments in terms […]
In re DLF Limited (GST AAAR Haryana) Q1. Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)? A1. PLS collected along with consideration for sale of properties attracts GST rate of 18% where […]
In re Halliburton Offshore Services Inc (GST AAAR Andhra Pradesh) The Import and subsequent supply to ONGC on consignment basis i.e on approval basis are two distinct Supplies as prescribed under the Customs Act and GST Acts. The appellant has not disputed the Ruling to the extent that the transaction of import and subsequent supply […]
(i) Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.
In re Master Minds (GST AAAR Andhra Pradesh) The applicant is not eligible for the exemption under Entry No.66 (a) of Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017, as a Service provider for Supply of service of education to the students for obtaining Qualifications/certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate. […]
i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112.
In re Musashi Auto Parts India Private Limited (GST AAAR Haryana) The Appellant has claimed that the gift items have been used in ‘Business Promotion’ viz. the furtherance of business and credit is admissible in terms of Section 16 of the CGST/SGST Acts. ITC cannot be taken by a taxable person on the items i.e. […]
