AAR Rulings

GST Invalidates the Tax Planning of Vat ERA

Goods and Services Tax - After 21 months of GST Law  being in force,  the assessees and their tax consultants are realising that GST  requires the revisit of every tax  planning / practice which was valid in VAT/ST era, This fact has been very well brought out in the recent judgement of Hon’ble Appellate Authority for the Advance Ruling (GST), […]...

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Authority for Adverse Rulings: Dis-counting discounts

Goods and Services Tax - In the case under discussion, the Government is receiving the tax from the supplier on the undiscounted contract value. Hence, the ITC of this tax should be fully available to the recipient making further taxable supplies, in keeping up with the spirit of GST. If any part of this ITC is denied to him, it would unnecessarily increase the c...

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Advance Ruling Provision Is Not In The Interest of Justice & Fair Play

Goods and Services Tax - Under section 95 of CGST/SGST Act and section 12 of UTGST Act, ‘Advance Ruling’ means a expert decision provided by the Authority or the Appellate Authority to an petitioner / applicant on the matters or on the questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, with regard to […]...

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Vagaries of Cross Charge & ISD – GST Council Needs to Intervene

Goods and Services Tax - Vagaries of Cross Charge and ISD – The GST Council Needs To Intervene- Analysis of Ruling of The AAAR (Karnataka) In M/S Columbia Asia Hospitals Pvt Ltd.) Recently The Appellate AAR in Karnataka has opened a Pandora’s box in the case of M/s COLUMBIA ASIA HOSPITALS PVT LTD. In the ruling it has held that […]...

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Taxability of inter-company supply of services in GST unveiled: An under thought area of taxation

Goods and Services Tax - Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states i.e. distinct persons, shall be treated as supply to attract GST?...

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ITC disallowed on CSR Expenses Way ahead

In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala) - Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses....

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GST is not applicable on interest free security deposit

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) - In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returne...

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No Advance Ruling in absence of supply of goods or services or both by applicant

In re Technip UK Limited (GST AAR Maharastra) - In re Technip UK Limited (GST AAR Maharastra) From a perusal of the provisions relating to Advance Ruling, it is seen that Advance Ruling means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being und...

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Sale of ice-cream from retail outlet by way of scoops is Supply of ‘goods’

In re Arihant Enterprises (GST AAR Maharashtra) - In re Arihant Enterprises (GST AAR Maharashtra) Question :- 1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of ‘goods’ or supply of ‘service’ or a ‘composite supply’ and subject to GST accordingly? Answer:- The su...

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Room rent & food supplied in room constitute mixed supply or not- AAR allows withdrawal of application

In re M/s Rashi Eco Tourism Limited (GST AAR Karnataka) - In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant ...

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Amendment in Rules of Appointment of AAR Chairman & Vice-Chairman

G.S.R. 1001(E) - (24/10/2016) - Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government from a panel of names recommended by a Selection Committee consisting of the following members,...

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Representation of cases before Authority for Advance Ruling-reg.

F.No. 225/26112015/ITA.II - (28/10/2015) - F.No. 225/26112015/ITA.II As per provisions of sub-section (6) of section 245R of the Income-tax Act, 1961 ['Act'], the Authority for Advance Ruling (AAR) [hereinafter referred to as 'Authority] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining...

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Govt notifies creation of 2 additional benches of AAR

Notification No.1/2015 - Income Tax - (20/03/2015) - Notification No.1/2015 - Income Tax In exercise of the powers conferred under the Income Tax Act, 1961, the Finance Act, 1992 and the Finance (No. 2) Act, 2014, the Central Government hereby notifies the creation of two additional benches of the Authority for Advance Rulings (Income Tax) including ...

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Recent Posts in "AAR Rulings"

GST Invalidates the Tax Planning of Vat ERA

After 21 months of GST Law  being in force,  the assessees and their tax consultants are realising that GST  requires the revisit of every tax  planning / practice which was valid in VAT/ST era, This fact has been very well brought out in the recent judgement of Hon’ble Appellate Authority for the Advance Ruling (GST), […]...

Read More

ITC disallowed on CSR Expenses Way ahead

In re M/s. Polycab Wires Pvt. Ltd. (GST AAR Kerala)

Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses....

Read More

GST is not applicable on interest free security deposit

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returned back to their lessee, […]...

Read More

No Advance Ruling in absence of supply of goods or services or both by applicant

In re Technip UK Limited (GST AAR Maharastra)

In re Technip UK Limited (GST AAR Maharastra) From a perusal of the provisions relating to Advance Ruling, it is seen that Advance Ruling means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being undertaken or proposed […]...

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Sale of ice-cream from retail outlet by way of scoops is Supply of ‘goods’

In re Arihant Enterprises (GST AAR Maharashtra)

In re Arihant Enterprises (GST AAR Maharashtra) Question :- 1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of ‘goods’ or supply of ‘service’ or a ‘composite supply’ and subject to GST accordingly? Answer:- The supply of ice-cream by the applicant from ...

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Room rent & food supplied in room constitute mixed supply or not- AAR allows withdrawal of application

In re M/s Rashi Eco Tourism Limited (GST AAR Karnataka)

In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. In view of the above, we [&hell...

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GST on promotional product- AAR permits Britannia to withdraw application

In re M/s Britannia Industries Limited (GST AAR Karnataka)

In re M/s Britannia Industries Limited (GST AAR Karnataka) Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of […]...

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RCM U/s. 9(4) on transactions effected from 1.7.2017 to 12.10.2017

In re Ms. Famous Studios Ltd. (GST AAR Maharastra)

In re Ms. Famous Studios Ltd. (GST AAR Maharastra) Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit […]...

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Geared Motors fall under Tariff Heading 8501: GST AAR Maharashtra

In re Premium Transmission Private Limited (GST AAR Maharashtra)

In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended [&helli...

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GST on reimbursement of expenses from lessee by lessor at actuals

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra) Question :- Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? Answer :- Answered is in affirmative. Question :- In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? Answer […]...

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