In re Adarsh Plant Protect ltd. (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves) (1) The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84248100 of the First Schedule to […]
Remuneration paid to indepedent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable.
AAR held that Bank can avail ITC on fifty percent of GST paid on DICGC premium, as it is statutorily required for the bank to obtain insurance of deposit, which has only been accepted by it in the course of its business or furtherance of business. Claim is allowable under Section 17(4) of CGST Act, 2017.
In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan) The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial infrastructure […]
In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh) Question 1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be construed as “Supply of service” by the company to its employees? Ans: Answered in negative. Question 2- If the answer to above […]
In re Uttar Pradesh Avas Evam Vikas Parishad (GST AAAR Uttar Pradesh) Now coming to the value of taxable supply in case of advance payment, we observe that explanation given in the sub Section 2 of Section 13 of the CGST Act, 2017 provides that-: “Explanation- For the purpose of clause (a) and (b)- (i) […]
Authority of Advance Ruling has correctly ruled that the value of the supply, on the advance payment received by the applicant, will be the amount of advance received by the applicant towards that particular work/supply.
In re M/s. Vishwanath Projects Limited (GST AAR Telangana) Whether EPC contract in respect of power distribution and transmission company fall under the category of “Government Entity” As per GST Notification number 1/2018 – Central Tax (Rate), if so the rate of GST applicable Advance Ruling issued (a) Services Rendered to M/s OPTCL falls under […]
In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa) Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of […]
In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal) It is evident from the above discussion that the MARC Holder maintains suitable structures in terms of human and technical resources at the sites of BCCL. It ensures supervision of the equipment, supply of spares and consumable and overheads for 5000 annual […]
