The Authority held that rebates received from a bank on corporate card usage do not constitute a supply under GST law. Since there is no quid pro quo or consideration, such transactions are treated as money and are not taxable.
The Authority examined GST applicability on second-hand car sales but denied clear relief due to insufficient documentation. It held that margin-based valuation is conditional and requires strict compliance with Rule 32(5) and notification provisions.
The ruling addressed classification of biodiesel-HSD blends based on petroleum content. It held that classification depends on whether petroleum oil exceeds or falls below 70%.
The Authority ruled that pure labour services for construction of standalone residential units are exempt under GST. The decision is based on fulfillment of conditions under Notification 12/2017, including absence of material supply and applicability to single residential units.
Separate agreements for land and construction were treated as a single composite supply. Construction service was held as the principal supply for GST purposes.
The Authority held that structured emergency care training programmes do not qualify as charitable activities under GST law. Since the courses are professional training for a specific group, GST is applicable at 18%.
The Authority held that printing of question papers for universities is directly linked to the conduct of examinations. It ruled that such services fall under Entry 66(b)(iv) and are exempt from GST.
The Authority disposed of the application after the applicant chose to withdraw it. No findings were issued on GST applicability to electricity and water reimbursements or pure agent status.
The Authority held that water supplied by an association is not an independent supply of goods but part of maintenance services. Accordingly, such charges must be included in GST computation.
The applicant withdrew its advance ruling request citing the need for further testing of its bio-diesel product. The Authority disposed of the application without addressing GST classification or rates. The case highlights that no ruling is issued when applications are withdrawn.
