In re Portescap India Private Limited (GST AAAR Maharashtra) AAAR held that any supply of goods or services or both made to a SEZ developer or SEZ unit for carrying out the authorised operation in SEZ will be considered as zero-rated supply. That is, the said supply will not attract any GST whatsoever. It is […]
In re Shilchar Technologies Limited (GST AAAR Gujarat) Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied/to be supplied for initial setting up of solar project falls under Sr. no. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 and […]
The Services rendered under the contract with District Urban Development Agency, Uttar Pradesh (DUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243G of the Constitution of India.
Company would act as a clinical establishment only if it is involved in treating the patients as defined under the definition (of the healthcare services) of the notification issued under the Act ibid but it becomes a supplier of specialized man power if it act differentially as it’s in the present case.
Whether subsidized deduction made from employees availing transportation or canteen services within office is supply under Section 7 of CGST Act
Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the factory would be considered as a ‘supply’ by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.
In re Divyajivan Healthcare Pvt. Ltd (GST AAR Gujarat) Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017 Central Tax? AAR find that Diamond Plan of […]
In re Shreejikrupa Project Limited (GST AAR Chhattisgarh) Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017. Here in the […]
Applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of Chhattisgarh state power generation company limited?
In re National Mineral Development Corporation Limited (GST AAR Chhattisgarh) AAR held that M/s NMDC, the applicant is not eligible to Input tax credit of GST paid on goods and services used for laying of cross-country pipe line outside the factory premises of the applicant. The applicant is also not eligible to Input tax credit […]
