Clarifies that GST is not applicable on canteen charges recovered from employees but is leviable on amounts recovered from contractual workers, following statutory and contractual distinctions.
Renting a property to an unregistered entity for providing residential accommodation to students and professionals does not qualify for GST exemption. The registered lessor must pay 18% GST under Notification 11/2017.
The Tamil Nadu AAR ruled that GST does not apply to funds deposited by shippers and forwarded to carriers without deductions, as the applicant merely acts as a facilitator.
The ruling examines the composition of lime products and holds that impurities of 10–15% place them under Heading 2522. The Authority concludes that the applicable GST rate is 5%.
The ruling held that rent for a godown used to store paddy is exempt from GST because paddy qualifies as agricultural produce. The decision confirms that storage services for eligible produce fall under Nil-rated agricultural support services.
The ruling holds that non-monetary benefits on which TDS is deducted qualify as consideration for support services. It affirms that such benefits constitute taxable supply under GST.
The ruling holds that exemption under Notification 134/94-Cus. cannot be combined with MOOWR benefits, as both schemes operate separately. Only re-export-based repair activities qualify for exemption.
CAAR held that lithium-ion cells used as replacements, scrapped during production, or found defective before use do not qualify as being used in manufacture. Such cells are treated as unutilized or defective and attract duty and interest under IGCR Rules.
CAAR held that crude rapeseed and canola oil meet statutory definition of low erucic acid oil and must be classified under 1514 11 20. It also confirmed a CEPA duty rate of 8% for 2025–26.
The case examines whether rig components leased from an FTWZ to a DTA unit qualify for IGST exemption under Serial No. 557B. The ruling focuses on conditions for claiming the exemption and the treatment of SEZ-based leasing transactions.
