AAR held that GST not applicable on the amount recovered from employees for canteen facility and on amount recovered from employees for transportation facilities provided to them.
In re Uttarakhand Civil Aviation Development Authority (GST AAR Uttarakhand) What will be the classification of services provided by the Heli-Operators by way of transport of passengers by air in case of Helicopter Shuttle Services and What will be the GST rate applicable on the services mentioned in the first question in terms of the notification […]
In re Marubeni India Pvt. Ltd. (GST AAR Karnataka) Whether the supply of goods from the Applicant to the overseas customer is taxable under GST as a zero rated supply or not? The applicant stated that they are a Private Limited Company registered under the provisions of CGST/KGST Act 2017; they are engaged in trading […]
GST on supply of aircraft type rating training services to commercial pilots in accordance with training curriculum approved by Directorate General of Civil Aviation for obtaining extension of aircraft type ratings on their existing licenses
Transaction of transfer/sale of one of independent running business divisions of Applicant, namely, business of providing/supplying of engineering services primarily relating to semi-conductor services as a whole, along with all the assets and liabilities of the independent business division on a going concern basis,
GST AAAR Punjab has delivered a landmark ruling on Bansal Industries, examining the applicability and interpretation of the Notification no. 43/2017-Central Tax (Rate). This judgement sheds light on the contentious issue of who bears the responsibility of tax payment under the Reverse Charge Mechanism (RCM) when raw cotton is supplied by a farmer via a Kacha Arhtiya.
In re Punjab State Corporation Power Limited (GST AAAR Punjab) The appeal raised a question of the admissibility of Input Tax Credit (ITC), indicating a possible misinterpretation of clauses under subsection (2) of Section 97 of the CGST Act, 2017. The contention lies in whether the application was evaluated under the correct clause, considering the […]
In re The Indian Hume Pipe Company Limited (GST AAR Andhra Pradesh) It is observed by the members of the authority for advance ruling that, audit was initiated by the jurisdictional authority under section 65 of the CGST act, 2017 and APGST act 2017,to verify all the issues regarding the business activities of the applicant […]
In re JCP Agro Process P Ltd. (GST AAR Gujarat) In case of purchase of tobacco leaves/bhukko from the agriculturist, the applicant is liable to pay GST on RCM basis at 5% [2.5% CGST and 2.5% SGST] in terms of[Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017], Sr. No. 109 of Schedule I. Applicant is liable […]
AAR hold that impugned goods i.e. PVC floor mats for use in cars supplied by applicant is classifiable under CTH 8708 & applicable rate of GST would be 28% [14% each of CGST and SGST].
