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AAAR - “Service” under CGST Act has been rendered a very wide connotation and “person” under section 2(84) includes both “incorporated and unincorporated clubs”. Provision of any facilities or benefits by a club, association or society to its members against a subscription or any other consideration would be construed as ‘business’ as per section 2 (17) of the CGST Act.
In the matter of Apsara Co-operative Housing Society Ltd.
(2020) TaxCorp(IDT) 4379 (AAR)
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AAAR - Supply of service ('Maintenance & Repair) by Appellant based outside India qualifies as import of service on which GST is payable under reverse charge mechanism
In the matter of M/s IZ Kartex
(2020) TaxCorp(IDT) 4378 (AAR)
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The Applicant hasn’t started its operation fully at the time of seeking Advance Ruling and the provisions of ITC under GST law are fully applicable, provided it complies with the provisions contained in them and other rules and notification framed and issued there under.
In the matter of M/s Dream Road Technologies Private Limited
(2020) TaxCorp(IDT) 4375 (AAR)
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AAR - Service of "Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by Bio-Mining process" is classifiable under SAC 9994.
In the matter of Zigma Global Environ Solutions Private Limited
(2020) TaxCorp(IDT) 4365 (AAR)
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The essential character of Betel nut remains the same in the product supplied by the Applicant and therefore the product merits classification under Chapter Head 080280 and not CTH 2106
In the matter of S.A. Safiullah & Company
(2020) TaxCorp(IDT) 4364 (AAR)
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Supply of food and beverages to the inpatients in the hospital being part of prescribed diet, is an exempted supply on which the applicant cannot claim ITC.
In the matter of Ambara
(2020) TaxCorp(IDT) 4316 (AAR)
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Pure consultancy services provided to the private individuals is taxable at 18% (CGST + SGST) as per the entry no. 21 of the Notification No. 11/2017- CTR dated June 28, 2017.
In the matter of Vimos Technocrats Pvt. Ltd.
(2020) TaxCorp(IDT) 4315 (AAR)
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Applicant is not included in list prescribed in Notification No. 50/2018-Central Tax as well as list prescribed u/s 51 and hence the provisions of TDS shall not be applicable to the applicant.
In the matter of The Karnataka State Co-operative Marketing Federation Limited
(2020) TaxCorp(IDT) 4314 (AAR)
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Applicant provided supply of services under CGST 2017 Act and their annual turnover was above the prescribed threshold as per Section 22 of 2017 Act, they were liable to be registered under the Act.
In the matter of IIT Madras Alumni Association
(2020) TaxCorp(IDT) 4313 (AAR)
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Activity of body building on the chassis provided by customer is to be classified as job work under CGST/TNGST Act and as per Schedule II of the CGST Act the said activity is supply of services.
In the matter of Tube Investments of India Ltd.
(2020) TaxCorp(IDT) 4312 (AAR)
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The activities of testing for chemical residue, grading based on physical attributes of table grapes are not classifiable under SAC 9986 as they are not meant for preparation of crops for primary market and not necessary for production of the grapes.
In the matter of SGS India Pvt. Ltd.
(2020) TaxCorp(IDT) 4311 (AAR)
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The application for advance ruling filed by the applicant is not admitted as the supply based on Lease Agreement is not undertaken by the applicant.
In the matter of Erode Infrastructures Private Limited
(2020) TaxCorp(IDT) 4309 (AAR)
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Applicant will not be eligible to avail any input tax paid on these procurements as credit, since the procurement is exclusively towards the exempt supply.
In the matter of Tamil Nadu Textbook and Educational Services Corporation
(2020) TaxCorp(IDT) 4308 (AAR)
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AAR - Right of use of the 'pathway' granted to the lessee for a fixed period for an amount qualifies the definition of "Easement", taxable at 18%
In the matter of Chennai Metro Rail Limited
(2020) TaxCorp(IDT) 4306 (AAR)
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AAR - Liaison activities of foreign Head Office undertaken by the Branch Office in India under the permission of RBI amounts to supply under section 7 (1 ) (c ) of the CGST Act. Assessee is required to be registered compulsorily as per section 24 of the CGST Act.
In the matter of Fraunhofer-Gessellschaft Zur Forderung
(2020) TaxCorp(IDT) 4302 (AAR)
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AAAR - Presence of 2 taxable persons precludes the supplies from being composite supply as such supply of UPS along-with related services by 2 taxable persons will not constitute ‘composite supply’. Also, out of the 2 taxable supplies, it would not be proper to claim one of the supplies as the “principal supply”.
In the matter of Vertiv Energy Private Limited
(2020) TaxCorp(IDT) 4301 (AAR)
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AAAR - No appeal against Rectification of Mistake (ROM) order u/s 100 of the CGST Act, 2017. Also the order rejecting the ROM application does not merge with the original order.
In the matter of NMDC Ltd.
(2020) TaxCorp(IDT) 4300 (AAR)
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AAAR - Printing of content supplied by customer and supply of printed trade advertisement material is ‘supply of goods’ and not a 'service' - Taxable under Notification No. 1/2017 dated June 28, 2017, at 12% GST.
In the matter of Macro Media Digital Imaging Pvt. Ltd.
(2020) TaxCorp(IDT) 4299 (AAR)
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AAAR - Street lighting activity undertaken by Energy Service Provider under the Energy Performance Contract entered to with Municipal Corporation is taxable @ 18% under Notification No. 11/2017.
In the matter of M/s Karnataka State Electronics Development Corporation Limited
(2020) TaxCorp(IDT) 4298 (AAR)
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Supply of food to employees from the canteen on the premises of the hotel without consideration amounts to supply liable to 18% GST on value determined as per Rule 28 of CGST Rules 2017.
In the matter of MFAR Hotels and Resorts Private Limited
(2020) TaxCorp(IDT) 4297 (AAR)
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