AAR Rulings - Page 30

GST not payable on composite supply of health care treatment

In re Terna Public Charitable Trust (GST AAR Maharashtra)

In re Terna Public Charitable Trust (GST AAR Maharashtra) Question 1:- Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence ...

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GST on profit sharing agreement between employee and shareholders

In re Venkatasamy Jagganathan (GST AAR Tamilnadu)

In re Venkatasamy Jagganathan (GST AAR Tamil Nadu) Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? The Profit Sharing Agreement between the applicant ad various shareholders of SHA is an actionable claim and is as neither a supply of goods nor a supply of […]...

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AAR cannot decide on requirement of e-way bill for consignments pertaining to multiple invoices

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu)

In re Tamil Nadu Edible Oils Private Limited (GST AAR Tamilnadu) Q. The Advance ruling sought is whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, […...

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Applicant dropped proposed business model- AAR allows withdrawal of Application

In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu)

In re M/s. Foxteq Services India Private Limited (GST AAR Tamilnadu) The Applicant did not furnish the documents undertook to be submitted. However, the applicant was extended an opportunity to be heard finally on 05.2019. The Authorised representatives of the applicant appeared and submitted a written letter dated 20.05.2019, requesting ...

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Steel Mugs with plastic outer body falls under Chapter Heading 7323

In re R K Industries (GST AAR Maharashtra)

In re R K Industries (GST AAR Maharashtra) Steel Mugs with plastic body are advertised and sold as steel mugs, as submitted by the applicant. It is the steel that gives the essential characteristic to the subject product. Liquids specially, is they are boiling are not preferred to be poured in plastic containers. Hence in […]...

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12% GST on designing of Trisonic Wind Tunnel as turnkey project

In re Vikram Sarabhai Space Center (GST AAR Kerala)

The work of design, realisation, integration and commissioning of Trisonic Wind Tunnel as a turnkey project falls under the category of Works Contract and is taxable @ 12% GST....

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Rate of GST on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd. (GAT AAAR West Bengal)

In re ITD Cementation India Ltd. (GAT AAAR West Bengal) It is clear from the very nature of the project that it creates infrastructure for commercial utilization of the national waterway. Though the Multi-modal IWT Terminal will facilitate commerce and business in and around Haldia, West Bengal, its creation is not for propagating any bus...

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GST AAR Karnataka allows Urbanac Projects to withdraw application

In re M/s Urbanac Projects Private Limited (GST AAR Karnataka)

The Applicant received mobilization advances for the work contract services, in the pre-GST regime, and paid service tax on such advances received. The Applicant submits that VAT was neither paid nor payable on such advances as there was no transfer of property in goods....

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Semi-stitched Salwar/Churidar are taxable as garments at 5% / 12%

In re M/s. RmKV Fabrics private Limited (GST AAAR Tamilnadu)

Semi-stitched Salwar/Churidar are liable to GST @ 5% [CGST-2.5% and SGST-2.5%], if the Sale Value is less than Rs. 1000/- per piece and @ 12% [CGST-6% and SGST-6%], if the sale value is more than Rs. 1000/- per piece....

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Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies inv...

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