AAAR

Contrary to advance rulings issued under GST law

Goods and Services Tax - Goods and Service Tax (“GST”) was introduced in India i.e. July 1, 2017. Before GST, there were many different indirect taxes levied and collected by Central and State Governments. Centre collected service tax imposed on the provision of services while States mainly collected Value Added Tax levied on the sale of goods. Every ...

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GST Saga on Health Care Services- Scope of composite supply of health care services

Goods and Services Tax - Introduction Good health and good sense are two of life’s greatest blessings. The Indian Healthcare Industry is the largest producer for generics and now among of the major sectors with respect to revenue and to employment. The Pharma and Healthcare Industry has grown significantly and enjoys an important position in the global pharmace...

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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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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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NO ruling by AAAR due to difference of opinion between members

In re Unique Aqua Systems (GST AAAR Tamilnadu) - In re Unique Aqua Systems (GST AAAR Tamilnadu) The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members. FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING,TAMILNADU At th...

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Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

In re Airbus Group India Pvt. Ltd.  (GST AAAR Karnataka) - One of the important requirements for supply of any service to be treated as export of service' is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is ...

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No GST exemption on ASSET (Assessment of Scholastic Skills through Educational Testing with its variants

In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat) - In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing discussion, we allow the appeal filed by the department, modify the Advance Ruling No. GUJ/GAAR/R/27/2020 dated 02.07.2020 of the Gujarat Authority for Advance Ruling and hold that ASSET (Assessment of Scholastic Skil...

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Advance ruling obtained by suppression of facts is void ab-initio

In re J K Food Industries (GST AAAR Gujarat) - In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in [&helli...

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GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers

In re G.B. Agro Industries (GST AAAR Gujarat) - In re G.B. Agro Industries (GST AAAR Gujarat) AAAR modified the Advance Ruling No.GUJ/GAAR/R /71/2020 dated 17.09.2020 issued by the GAAR in respect of Bio-fertilizers, by holding that the two products namely Phosphate Solubilising Bacteria and Potassium mobilising Bio-fertilizers manufactured and s...

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Recent Posts in "AAAR"

NO ruling by AAAR due to difference of opinion between members

In re Unique Aqua Systems (GST AAAR Tamilnadu)

In re Unique Aqua Systems (GST AAAR Tamilnadu) The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members. FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like […]...

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Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

In re Airbus Group India Pvt. Ltd.  (GST AAAR Karnataka)

One of the important requirements for supply of any service to be treated as export of service' is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside India are contained in Section 1...

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No GST exemption on ASSET (Assessment of Scholastic Skills through Educational Testing with its variants

In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat)

In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing discussion, we allow the appeal filed by the department, modify the Advance Ruling No. GUJ/GAAR/R/27/2020 dated 02.07.2020 of the Gujarat Authority for Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with ...

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Contrary to advance rulings issued under GST law

Goods and Service Tax (“GST”) was introduced in India i.e. July 1, 2017. Before GST, there were many different indirect taxes levied and collected by Central and State Governments. Centre collected service tax imposed on the provision of services while States mainly collected Value Added Tax levied on the sale of goods. Every ...

Read More

Advance ruling obtained by suppression of facts is void ab-initio

In re J K Food Industries (GST AAAR Gujarat)

In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in […]...

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GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers

In re G.B. Agro Industries (GST AAAR Gujarat)

In re G.B. Agro Industries (GST AAAR Gujarat) AAAR modified the Advance Ruling No.GUJ/GAAR/R /71/2020 dated 17.09.2020 issued by the GAAR in respect of Bio-fertilizers, by holding that the two products namely Phosphate Solubilising Bacteria and Potassium mobilising Bio-fertilizers manufactured and supplied by the appellant M/s. G.B.Agro I...

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Zn EDTA’ & ‘Fe EDTA’ classifiable under Tariff heading 38249990

In re Shivam Agro Industries (GST AAAR Gujarat)

In re Shivam Agro Industries (GST AAAR Gujarat) AAAR confirm the Advance Ruling No. GUJ/GAAR/R/79/2020 dated 17.09.2020 to the extent it has been appealed, by holding that the products ‘Zn EDTA’ and ‘Fe EDTA’ being supplied by M/s. Shivam Agro Industries are classifiable under heading 38.24 (Tariff Item 3824 99 90) of the First Sc...

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Supplies by Cost Centres of BEML cannot be termed as composite supply

In re BEML Limited (GST AAAR Karnataka)

In re BEML Limited (GST AAAR Karnataka) In the instant case, there is no doubt that there are multiple supplies of both goods and services being undertaken as part of this contract. While the supply from Cost Centre C is a supply of goods i.e the Standard Gauge Intermediate Cars, the supply by Cost Centre […]...

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Advance ruling obtained with misrepresentation of facts is void ab-initio

In re J K Papad Industries (GST AAAR Gujarat)

In re J K Papad Industries (GST AAAR Gujarat) Appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, [&he...

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Bakery selling eatables on take away basis cannot be treated as restaurant

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha)

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha) During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, ...

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