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.
In Re Mohana Ghosh (GST AAR West Bengal) GST paid on purchase of motor vehicles for supplying rent-a-cab service is not admissible for credit in terms of section 17(5)(b)(i) The applicant was supplying cabs on a rental basis. It submitted that people take the car on rent for the transportation of passengers. Rent-a-Cab was, therefore, […]
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 under […]
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 drainage of channels and riverbeds, is an activity undertaken in relation to the function referred to above.
In re Imperial Motor Stores (GST AAR Maharashtra) Undisputed facts of the present case is that the applicant supply ‘clusters’ in which several instruments are clustered. Thus, there is no supply of individual instrument. We agree with the contention of the jurisdiction officer that Electronic cluster is the distinct product having distinct name, use from […]
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.
In re Navi Mumbai Municipal Corporation (GST AAR Maharashtra) Q. 1. Whether online tendering to be considered as Supply of Goods or Supply of Services. Ans: Online tendering will be considered as Supply of Services, Q 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. Ans: Offline tendering in […]
In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand) (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date. (ii) The forfeited amount pertains to service and is […]
Park view Ananda Resident Welfare Association Vs. M/s Bestech India Ltd (NAA) Complaint of the Applicant No. 1 was related to the pre-GST period and that the specific charges on the basis of which the said complaint arose pertained to VAT, EDC and IDC. Since the project has been completed before coming into force of […]
IDBI Bank Limited Vs Mr. Anuj Jain (National Company Law Appellate Tribunal) As the voting is on, which is likely to be completed today by 5.00 p.m., we are not inclined to pass any specific order in the present I.A. No. 1857 of 2019 filed by the ‘IDBI Bank Limited’. After voting the decision if […]
