AAR Rulings - Page 30

Supply of goods & services identifiable separately cannot be treated as composite supply

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala)

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala) Whether the supply of spore parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken […]...

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GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

In re M/s. Baby Memorial Hospital Ltd. (GST AAR Kerala)

The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devic...

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GST on services related to gold ornaments

In re M/s. CGR Gold Trading (GST AAR Kerala)

In re M/s. CGR Gold Trading (GST AAR Kerala) i) The tax liability of the applicant; the rate of tax for the services rendered by the applicant on quality testing and certification of gold ornaments. The quality testing and certification of gold ornaments are covered under Service Classification Code, 998346 – Technical testing and a...

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GST on Electricity reimbursements by Tenants to the landlords

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana)

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana) Much-awaited clarity was recently provided by AAR- Haryana wherein the applicant raised questions on Taxability of Electricity reimbursements by the Tenants to the landlords. There is this general practice wherein the Electricity connection is in the name of t...

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Seats for railway coaches classifiable under Heading 9401, taxable @ 18% GST: AAR

The Hon’ble AAR, Punjab in the matter of M/s. Sutlej Coach Products Pvt Ltd. held that Seats for Railway Coaches supplied to Rail Coach Factory falls under Heading 9401, liable to GST at 18%, and cannot be classified at 5% under HSN 8607 as parts of Railway....

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Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid

In re A.M. Abdul Rahman Rowther & Co No.4 (GST AAAR Tamilnadu)

The issue before us for determination is whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice....

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ITC not available on services used exclusively for providing exempt services

In re M/s. Royal Care Speciality Hospital Ltd. (GST AAR Tamilnadu)

The applicant is not eligible for the credit of tax paid on the Input services used exclusively for providing exempt services of health services to in patients such as laundry services used for in patients. For Input services such as housekeeping, leasing of equipment used for both exempt supply of health services to in patients and taxab...

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Time of supply In case of continuous supply of service of renting of immovable properties

In re M/s. Chennai Port trust (GST AAR Tamilnadu)

In respect of continuous supply of service when the license is in effect , as per Section 31(5), the tax invoice, containing the details as per Rule 46 of CGST/TNGST Rules ,should be raised on or before due date of payment as ascertainable from the contract. It is seen in the sample contracts provided that in certain cases, the due date o...

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Time of supply when license for renting of immovable property expires but licensee continues to be in Possession of property

In re Ms. Chennai Port Trust (GST AAR Tamilnadu)

In the scenario of the license for renting of immovable property has expired and not in force but the licensee continues to be in Possession and occupation of the immovable properties , in cases where there is a provision in contract for continued supply of service after expiry or termination of the contract, the Rent Claim Advice is issu...

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Tamarind Fruit (undried) classifiable under CTH 08109020: AAR Tamilnadu

In re M/s. Murali Mogan (GST AAR Tamilnadu)

Murali Mogan (GST AAR Tamilnadu) Tamarind supplied by the applicant which has not undergone the process of direct drying in sun or by industrial process is classifiable under CTH  08109020....

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