In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bengal) Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply? The toll is charged for providing the service by way of access to a road or bridge (SAC 9967). The Applicant, being the owner of […]
In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal) Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid. The Applicant is not acting as a […]
Dive into the detailed analysis of the GST Appellate Authority ruling on Merit Hospitality’s service provision to SEZ employees. Learn about the implications and conclusions.
In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha) The services provided by the applicant by way of providing energy efficient street lighting services including OM of the street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) do not constitute supply of pure services as it involves significant use of goods/materials […]
In re Ms Rara Udhyog (GST AAAR Rajasthan) A process must satisfy all the three conditions before being declared as the process exempted from GST vide the entries Nos. 24(i)(i)(c)and 54( c) ibid under the above notifications Nos. 11/2017-Central Tax (Rate) and 12/2017-Central Tax (Rate). Coming to the first condition, we find that the impugned […]
Seller has agreed to sell, transfer, convey, assign and deliver to the applicant or to any affiliates as directed by applicant for the BPL business which would be transferred as a slump sale on going concern basis. BPL business means BP business, LS Business and PM business as going concern as outlined in ‘Definitions and Interpretations’.
In re Shri Kailash Chandra (GST AAR Rajasthan) Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it? In the given contract, the activity of O […]
In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case.
In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu) Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? “Roller chains” supplied by the applicant are classifiable under CTH 73151100 and ‘Inverted tooth chains […]
Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
