In re Honer Developer Private Limited (GST AAR Talangana) Brief facts of the case: The applicant is in the business of construction and selling of residential flats. Their current project contains (760) flats of various dimensions and they intend to sell them in the market. They have informed that some of the customers are claiming […]
In re Vinayak Singh (GST AAR West Bengal) GST not payable on supply of services of lifting/ removing of garbage accumulated from vats, dumping yards, containers to Howrah Municipal Corporation The AAR, West Bengal in response to Application presented by Mr. Vinayak Singh (Applicant) [Order No. 14/WBAAR/2021-22 dated October 8, 2021]has issued an advance ruling […]
In re Smt. Bhagyalakhsmi Devamma Vangimallu (GST AAR Telangana) The applicant has made various averments regarding the deductibility of Wages / Salaries, EPF, ESI contribution which are reimbursed by the Hospital from the value of supply which is exigible tax under CGST/SGST Act. AAR held that Applicant is not a pure agent under GST Law. Further […]
In re Prodip Nandi (GST AAR West Bengal) Manpower Agency cannot escape GST liability on Gross amount by showing Services Charges and Salary/Wages Separately The applicant thus engages contract labour towards supply of manpower services as requited by his clients (recipient of services). Rule 33 of the CGST/WBGST Rules, 2017 clearly speaks that one of […]
In re Continental Engineering Corporation (GST AAR Telangana) GST payable on amount received through Arbitration for work executed in pre-GST period Telangana Authority for Advance Ruling has held that Goods and Services Tax (GST) would be payable on the amount received through Arbitration for work executed in the pre-GST period. M/s. Continental Engineering Corporation (Applicant) […]
In re Corbett Nature Reserve (GST AAR Uttarakhand) We find that the applicant in their website has advertised that in the AAHANA NATUROPATHY CENTRE, they are providing the facilities of Ayurveda (the ancient Indian art of healing), Nature Cure (drugless cure), Yoga (Mind Body balance), Western Spa therapies (body detox) and multitude of relaxing therapies and […]
In re Gulab Singh Chauhan (GST AAR Madhya Pradesh) Applicant proposed to open a new business venture of PAN SHOP. The Business model of PAN SHOP would be selling Pan Masala, Tobacco Products, aerated Drinks etc. There will not be any kind of manufacturing of these products. It merely act as a trader. Whether the […]
In re Dhanraj Organics Private Limited (GST AAR Madhya Pradesh) The applicant on 22.06.2021 that in the AAR order no. 04/2020 dated 17-06-2021 they found that in Case No. 19/2020 the GSTN No. in page no.1 is wrongly mentioned as 23AADCM7397N1ZU however in Page no. 2 it is correctly mentioned. So therefore rectification is required. […]
In re Dadaji Hospitals Private Limited (GST AAR Madhya Pradesh) Whether the medicines, consumables, Surgical, etc. used in the course of providing health care services to the patient admitted in the hospital for treatment, surgery or diagnosis would be considered as composite supply of health care services? This Authority rules that the medicines, consumables, Surgical, […]
In re Temple Packaging Pvt. Ltd.(AAR Daman and Diu) In the present case against application dated 09.03.2018 of M/s. Temple Packaging Pvt. Ltd., behind Olive Healthcare, Hatiyawad. Village, Dabhel, Nani Daman, Advance Ruling is given that printing of Pamphlet/leaflet falls under the category of supply of service falling under SAC No. 9989. The case is […]
