AAR Rulings

“Composite Supply”- Reimbursement of actual expenses “E-Square Leisure AAR”

Goods and Services Tax - -Whether GST is to be levied on reimbursement of expenses from the lessee by the lessor at actuals- In case GST is to be levied, what would be the applicable rate of GST- Whether reimbursement of expenses by Applicant can qualify as expenses incurred as a 'Pure Agent' and would not be considered in the value of supply for levy of tax...

Read More

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), […]...

Read More

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...

Read More

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 […]...

Read More

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 […]...

Read More

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, […]...

Read More

Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra) - From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ ...

Read More

No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid

In re Western Concessions Private Limited (GST AAR Maharashtra) - In re Western Concessions Private Limited (GST AAR Maharashtra) It is clear that there are some ships which are categorized as factories in the commercial world and hence it is incorrect to argue that FRSU is not a factory by relying on selective dictionary meanings. The second contention of the app...

Read More

GST payable on Advisory service Income if service recipient located in India

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) - In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees receiv...

Read More

Whether drainage of channels and riverbeds is an exempt supply?

In re Arihant Dredging Developers Private Limited (GST AAR West Bengal) - The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the wo...

Read More

GST on Commission for sale / purchase of Agriculture produce

In re M/s Bhaktawar Mal Kamra & Sons (GST AAR Haryana) - In re  M/s Bhaktawar Mal Kamra & Sons (GST AAR Haryana) Whether Commission agent, providing services in relation to sale or purchase of Agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of Raw Cotton vide noti...

Read More

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,...

Read More

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...

Read More

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 ...

Read More

Recent Posts in "AAR Rulings"

Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra)

From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentione...

Read More

No ITC on construction of Tie-in pipeline for delivery of re-gasified LNG from FSRU to National Grid

In re Western Concessions Private Limited (GST AAR Maharashtra)

In re Western Concessions Private Limited (GST AAR Maharashtra) It is clear that there are some ships which are categorized as factories in the commercial world and hence it is incorrect to argue that FRSU is not a factory by relying on selective dictionary meanings. The second contention of the applicant is that the pipeline […]...

Read More

GST payable on Advisory service Income if service recipient located in India

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra)

In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees received by the applicant are for financial se...

Read More

Whether drainage of channels and riverbeds is an exempt supply?

In re Arihant Dredging Developers Private Limited (GST AAR West Bengal)

The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule, and, therefore, entrusted to a panchayat under Article 243G of the Constitution of India. The recipient certifies that the work awarded to the Applicant, involving d...

Read More

GST on Commission for sale / purchase of Agriculture produce

In re M/s Bhaktawar Mal Kamra & Sons (GST AAR Haryana)

In re  M/s Bhaktawar Mal Kamra & Sons (GST AAR Haryana) Whether Commission agent, providing services in relation to sale or purchase of Agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of Raw Cotton vide notification no. 121/ST-2, dated 14-11-2017 ...

Read More

Whether resuscitation of a river is an exempt supply under GST

In re Neo Built Corporation (GST AAR AAR West Bengal)

In re Neo Built Corporation (GST AAR AAR West Bengal) The recipient is engaged in the development of irrigation and waterways, which includes activities in relation to the function listed under SI No. 5 of the Eleventh Schedule. Resuscitation of a river means reviving the water flow. It is, therefore, relatable to the function listed und...

Read More

Notification on TDS under GST not applicable on exempt supplies

In re lndrajit Singh (GST AAR West Bengal)

As Applicant is making an exempt supply, provisions of section 51 and, for that matter, Notification No. 50/2018-Central Tax dated 13/09/2018 to the extent they mandate and deal with mechanism of TDS, do not apply to his supply....

Read More

Upgrading navigability of Mandarmoni River is exempt supply under GST

In re Dredging and Desiltation Company Private Limited (GST AAR West Bengal)

The recipient is engaged in the development of fisheries. The term 'fisheries' is typically defined in terms of the people involved, species or type of fish, area of water or seabed, method of fishing, class of boats, the purpose of the activities or a combination of the preceding features....

Read More

Input tax credit on motor vehicle purchase for supplying rent-a-cab service?

In Re Mohana Ghosh (GST AAR West Bengal)

GST paid on the purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) of the GST Act....

Read More

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

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, […]...

Read More

Browse All Categories

CA, CS, CMA (4,148)
Company Law (4,737)
Custom Duty (7,278)
DGFT (3,931)
Excise Duty (4,195)
Fema / RBI (3,697)
Finance (3,893)
Income Tax (29,914)
SEBI (3,134)
Service Tax (3,452)

Search Posts by Date

June 2019
M T W T F S S
« May    
 12
3456789
10111213141516
17181920212223
24252627282930