In re Premier Sales Promotion Pvt Ltd (GST AAAR Karnataka) The Appellant has contended that the vouchers are akin to lottery tickets and the Supreme Court in the case of Sunrise Associates has held that lottery tickets are actionable claims. They have also argued that the reliance placed by the lower Authority on the Apex […]
1. What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment? The applicant has submitted a letter via email dated 03.12.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.
AAR held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit and @ 5% without ITC.
AAAR held that head office using all its human resources to facilitate the operational requirements of the branch offices/units by way of procuring common input services on behalf of the branch offices/units thereby, providing the services, therefore, allocation and recovery of any amount including its employees salary cost from the branch offices/units will be subject to GST. Hence, the allocation and recovery of the salary of the employees of the head office from the branch office/units will be subject to GST.
In re KRBL Infrastructure Limited (AAR Uttar Pradesh) Que-(i) Whether the applicant is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interior Works’ in building located at C32, Sector-62,Noida, Gautam Buddha Nagar, Uttar Pradesh, 201301 at different floors, since the said property is further used for letting out to different […]
In re Broadcast Engineering Consultants India Limited (GST AAR Uttar Pradesh) As per Section 2 (31) of CGST Act, 2017 ‘consideration’ includes any payment made or to be made, whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of goods or services or both, whether by […]
In re Bio-Rad Laboratories India Ltd. (GST AAR Karnataka) Whether ‘diagnostic and laboratory reagents’ imported and supplied by the applicant and classified under heading 3822 of the Customs Tariff Act, 1975 are covered under Entry No.80 of Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28-06-2017 attracting a levy of Integrated Tax at the […]
In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Karnataka) i. Whether the combined service of setting up of Wet Limestone FGD plant and operation and maintenance be considered as a composite supply? The combined service of setting up of Wet Limestone FGD plant and operation & maintenance of the said plant can’t be […]
In re Goel Medico (GST AAR Chhattisgarh) 18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals
AAR held that No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
