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Goods and Services Tax - Question: Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the Central Goods and Service Tax Act, 2017?” FACTS OF THE CASE: M/s. Jotun India Private Limited (hereinafter referred to as “the Applicant”), is a registered person under GST Act and is a manufac...
Read MoreGoods and Services Tax - In a recent ruling by the Authority of Advance Ruling (AAR), West Bengal, two interesting things occurred and this article tries to highlight the 3rd interesting thing which is missed out in the ruling of the AAR, so this is an interestingly interesting matter. The ruling was in the case of Mohana Ghosh, In Re […]...
Read MoreGoods and Services Tax - The West Bengal AAR in the matter of Siemens Ltd. has ruled that the Applicant is deemed to have supplied works contract service to KMRCL on July 1, 2017 to the extent covered by the lump-sum that stood credited to its account on that date as mobilisation advance and GST is leviable thereon accordingly....
Read MoreGoods and Services Tax - Synopsis: The Tamil Nadu AAR in the matter of Chennai Port Trust has ruled that the Applicant, providing medical services and medicines as part of mandated rules, is not entitled to take credit of input tax on the inward supply of medicines used in providing free medical facilities to the employees, pensioners and their dependents [&helli...
Read MoreGoods and Services Tax - The Indian Business Support Services industry may soon face a setback due to the recent ruling of Authority of Advance Ruling in the case of M/s Vserv Global Private Limited ...
Read MoreGoods 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 MoreIn re M/s Acharya Shree Mahashraman Chaturmas Prava Vyvastha Samiti Trust (GST AAR Karnataka) - The applicant is liable to pay tax in renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls....
Read MoreM/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka) - M/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? In the instant case, the importer in India is liable to pay the tax under RCM as they are deemed to be the […]...
Read MoreIn re Shewratan Company Pvt. Ltd. (GST AAR West Bengal) - The Applicant's supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The Applicant is, therefore, liable to pay tax on such supplies under the GST Act...
Read MoreIn re M/s Singh Transporl Agency (GST AAR West Bengal) - In re M/s Singh Transporl Agency (GST AAR West Bengal) Whether TDS is deductible on supply of solid waste conservancy service to a municipality under GST? The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of N...
Read MoreIn re Sri Rabi Sankar Tah (GST AAR West Bengal) - In re Sri Rabi Sankar Tah (GST AAR West Bengal) Whether co-owners of a jointly held property are liable to pay tax as an association of persons (AOP)? The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) o...
Read MoreG.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 MoreF.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 MoreNotification 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 MoreIn re M/s Acharya Shree Mahashraman Chaturmas Prava Vyvastha Samiti Trust (GST AAR Karnataka) -
M/s M. K. Agro Tech Pvt. Ltd. (GST AAR Karnataka) -
In re Shewratan Company Pvt. Ltd. (GST AAR West Bengal) -
In re M/s Singh Transporl Agency (GST AAR West Bengal) -
In re Sri Rabi Sankar Tah (GST AAR West Bengal) -
In re M/s. Kohinoor Woods (GST AAR Karnataka) -
In re Kwality Mobikes (P) Ltd. (GST AAR Karnataka) -
In re M/s URC Construction (P) Limited (GST AAR Karnataka) -
In re M/ s Chromachemie Laboratory Private Limited (GST AAR Karnataka) -
In re M/s N.M.D.C. Ltd (GST AAR Karnataka) -
