AAAR

Notional interest earned on refundable security deposit is not ‘consideration’ for supply of renting services

Goods and Services Tax - The Hon’ble AAAR Karnataka, in the matter of M/s. Midcon Polymers Pvt. Ltd. [Order No. KAR/AAAR/01/2020-21, dated January 11, 2021] held that the property tax paid to the Municipal Authority cannot be deducted from the monthly rental income for arriving at the value of supply of the renting service. However, the notional interest on the...

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Has the AAAR fixed the ‘fixed establishment’ under GST?

Goods and Services Tax - The ‘fixed establishment’ could pose yet another challenge to the ‘One nation One tax’ theory unless more clarity is brought to the definition similar to (or even better than) ‘Permanent Establishment’ defined under the Income Tax Act, 1961 read with DTAAs entered into with various countries....

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Analysis of Order of Karnataka AAAR in the case of M/s Karnataka Food & Civil Supplies Corporation

Goods and Services Tax - Recently, Karnataka AAAR in order number KAR /AAAR-14-I/2019-20 held that the services provided by Central Warehousing Corporation (CWC) are covered under ‘Rental or leasing services involving own or leased non-residential property’ and not under ‘storage and warehousing service’ and hence exemption is not available under entry no...

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Brink of Process – Manufacture or Job work under GST?

Goods and Services Tax - In current business scenarios it is not possible for manufacturing industry to carry out all the processes within its own premises. In such a condition manufacturing unit will have to get work done from others. Job work industries constitute a significant sector in Indian Economy. Most of the manufacturing entities operated in different s...

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Sale of Timbers: Does ‘Karnataka Timber Depot’ Works as Agent of Coffee Garden Owners?

Goods and Services Tax - DOES ‘THE KARNATAKA TIMBER DEPOT’ WORKS AS AGENT OF COFFEE GARDEN OWNERS- FOR THE PURPOSE OF SALE OF TIMBERS? -A question arise from the orders of the AAR & AAAR.  One advance ruling was pronounced by Hon’ble Advance Ruling Authority, Karnataka vide order No. KAR ADRG 99/2019 dated 27/09/2019 in the case of Tata Coffee ...

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GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax - Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]...

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‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) - In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)...

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Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) - In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with ...

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Time of supply of gift vouchers / gift cards under GST

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) - In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE [&helli...

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GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu) - In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? T...

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GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu) - In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contr...

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‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu)

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as pe...

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Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu)

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 ex...

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Time of supply of gift vouchers / gift cards under GST

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu)

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]...

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GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu)

In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]...

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GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu)

In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries unde...

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GST: Supplier as recipient of inward supplies only eligible to seek advance ruling

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu)

In re Erode Infrastructures Private Limited (GST AAAR Tamilnadu) The appellant has mainly harped on the wordings of Section 97(2)(d) of the GST Act, on the ground that since admissibility of ITC paid or deemed to have been paid can be sought as a question for obtaining advance ruling, in as much as that unless […]...

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Dismissal of AAR application for pendency of Appeal with HC valid: AAAR

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu)

In re Tvl. Padmavathi Hospitality & Facilities Management Service (GST AAAR Tamilnadu) The Order of the Advance Ruling Authority was right, since at the material time there was a petition filed by the appellant, pending before the Hon’ble High Court in this matter. Therefore, there is no need to interfere with the order of the [...

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Rights granted for shared access of pathway is classifiable under SAC 999794

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu)

In re Chennai Metro Rail Ltd. (GST AAAR Tamilnadu) In this case entire land had been acquired by the appellant and the same had been acquired for business purposes only. The appellant after acquisition of the land had granted shared- access to the pathway with no grant of right of occupation and possession and the […]...

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Wet-leasing classifiable under SAC 9973 Leasing or rental services with or without operator

In re HYT Sam India (JV) (GST AAAR Tamilnadu)

The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps....

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ITC not eligible on Promotional Products used in promotion of own Brand

In re Page Industries Ltd. (AAAR GST Karnataka)

The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)...

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