In re Nandini Ashram Trust (GST AAR Gujarat) Brief facts: Nandini Ashram Trust, 207, Sakar 5, B/h Natraj Cinema, Ashram Road, Ahmedabad, Gujarat 380 009 [for short -‘applicant’] is registered under GST and their GSTIN is 24AAATN8773B2ZL. 2. The applicant is engaged in providing a wide range of professional consulting services viz architecture, engineering (MEPF), […]
‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation [SMC] for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt from GST.
Read about the withdrawal of the Advance Ruling Application by NABARD Consultancy Services Private Limited in GST AAR Rajasthan. Understand the implications of the withdrawal and the absence of a ruling in this case.
In re Innovations Medi research Private Limited (AAR Rajasthan) AAR Rajasthan addresses two key questions regarding the composite supply of medicines and procedures for inpatients in hospitals. Firstly, it determines whether such supply qualifies as a composite supply. The ruling confirms that it does, considering the nature of various services bundled in the ordinary course […]
AAR held that substance use disorder (SUD) is out of ambit of health care services and supply of services by treatment of patients suffering from SUD as out-patient don’t fall under the definition of health care services so not exempt under entry 74(a) of notification no. 12/2017 CGST Rate dated 28-06-2017.
whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?
In re Airports Authority of India (GST AAR Rajasthan) Q.1 Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (CGST), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (RSGST) […]
In re Eden Real Estates Private Limited (AAAR GST West Bengal) Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if […]
This article analyzes the arbitral award and mutual agreement, providing insights into the taxability of compensation without supply of goods or services under GST guidelines.
In re Coral Manufacturing Works India Private Limited (GST AAAR Tamilnadu) The GST AAAR Tamilnadu has recently delivered a ruling on a significant topic concerning the Input Tax Credit (ITC) in relation to structural support erected for overhead cranes within an ‘Integrated Factory’ building. The appeal case presented by Coral Manufacturing Works India Private Limited […]
