In re Karma Buildcon (GST AAAR Gujarat) In para 2 of Not No. 11/2017-CT (Rate), as amended vide Not. No. 01/2018-CT (Rate), there is deemed provisions that the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of […]
In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under […]
In re Jayshreeben Rameshchandra Kothari (GST AAAR Gujarat) The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or programmes held by the Government Department for which ‘Hire Charges’ have been paid by the Government Department to the appellant. The activity of ‘providing equipments on hire’ or ‘live videography’ is not an […]
In re NHPC Ltd. (GST AAAR Uttarakhand) Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can […]
In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries under 12/2017 specific to […]
In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]
In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the […]
In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]
The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps.
In re Eastern Polymers (GST AAR Kerala) Q:Whether mixing of rubber compound on the materials supplied by the principal and returning the finished products to the principal will come under Sl.No. 26(i)(b) of Notification 11/2017 -CT(Rate) and SRO.No.370/2017? Answer: Mixing of rubber compound on the materials supplied by the principal and returning the finished products […]
