In re Southern Power Distribution Company of AP Ltd. (GST AAR Andhra Pradesh) (a) Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them […]
In re M/s Indo Autotech Limited (GST AAR Rajasthan) The applicant has purchased industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajasthan 302037 on long term lease. The developer i.e. M/s Mahindra World City has charged GST 18% on lease premium value of industrial plots under HSN 997212. 2. QUESTIONS ON WHICH […]
In re M/s Indo Autotech Limited (GST AAR Rajasthan) Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At […]
In re Bengal Rowing Club (GST AAAR West Bangal) AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services […]
In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu) From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; […]
In re M/s Sanjay Kumar Jain (GST AAR Rajasthan) The applicant uses service of GTA for transportation purpose, hence the applicant is recipient of service and concerned GTA is service provider. Being recipient of services the applicant is liable to pay GST as per the provisions mentioned in the above said Notification. Further, during the […]
It was held that as the Applicant need not take any separate registration in Odisha and can facilitate the transaction through Mumbai Head Office GSTIN, it appears to be correct to mention the GSTIN of Mumbai in the E-Way Bill and Dispatch place as Customs warehouse situated at Paradip, Odisha.
In re National Dairy Development Board (GST AAAR Gujarat) Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agreed with findings on first […]
In re M/s TUI India Private Limited (GST AAR Delhi) The applicant is supplying booking of hotel accommodation services. They are admittedly paying GST @ 18% (9% CGST + 9% SGST) on service fee / convenience fee commission received from clients and also on target based sales commission received from the foreign hotel aggregators (DOTW). […]
In re M/s Indian Institute of Corporate Affairs (GST AAR Delhi) Q1. Whether Goods and Services Tax shall be leviable / chargeable on the transaction / agreement as per provisions of Central Goods and Service Tax Act, 2017. . The amount received by the applicant from AICL is not in the nature of grant-in aid […]
