AAR Rulings - Page 3

NCLT appointed liquidator liable to pay GST & Register

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal)

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal) Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered? The liquidator is appointed under section 34 (1) of IBC after NCLT initiates liquidation in terms of section 33 of IBC. As the applicant – […]...

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No GST on imparting education via Govt approved vocational courses

In re Leprosy Mission Trust India (GST AAR West Bengal)

In re Leprosy Mission Trust India (GST AAR West Bengal) Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST? Clause h(ii) of the Exemption Notification 12/2017 – Central Tax (Rate) dated 28/06/2017 defines an ‘approved vocational course’ as a modular employable skill ...

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No GST on Salary expenses accounted to meet Indian accounting requirements

In re Hitachi Power Europe GmbH (GST AAR Maharashtra)

 Whether GST is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees?...

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Site where employees are deputed for machine maintenance qualifies as fixed establishment : AAR

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal)

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal) It is evident from the above discussion that the MARC Holder maintains suitable structures in terms of human and technical resources at the sites of BCCL. It ensures supervision of the equipment, supply of spares and consumable and overheads for 5000 annual […]...

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No GST supply of coal or other inputs for electricity generation by JSL to JEL

In re JSW Energy Ltd. (GST AAAR Maharashtra)

In re JSW Energy Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling is, hereby, held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable […]...

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No GST on membership/admission fees collected by Rotary Club

In re Rotary Club of Mumbai Queens Necklace (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services....

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Supply of Electronic along with other consumables by H.P. is mixed supply

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The Appellate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electronic along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and [&hel...

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GST ITC on purchase & fabrication of motor vehicles, used for carrying cash & bullions

In re CMS Info Systems Ltd. (GST AAAR Maharashtra)

AAAR hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to Appellant....

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GST on Sale of Plot of Land With Basic Amenities- AAR Ruling

In an Application filed before AAR under GST, Gujarat by Shree Dipesh Anilkumar Naik Applicant is the owner of the land, who develops the land with an infrastructure such as Drainage line, Water line, Electricity line, Land levelling etc. as per the requirement of the approved Plan Passing Authority. Scope of Work 1. Forming land [&hellip...

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GTA Services & Consignment Note- AAR Ruling Analysis

Consignment note' has not been defined in the CGST Act or in the Notification either. In this context we take the help of Explanation to Rule 4B of Service Tax Rules, 1994 wherein the ''consignment note' has been defined as a document provided by a goods transport agency against the receipt of goods for the transport of goods by roadways ...

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