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Gaming zone operated in mall’s closed premises is nothing but amusement facilities as defined in the erstwhile Finance Act, 1994.
In the matter of Bandai Namco India Private Limited
(2020) TaxCorp(IDT) 4233 (AAR)
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In GST law, agent and intermediary are two different and independent concepts, and therefore, it is not mandatory for an intermediary to be acting like an agent.
In the matter of Mayank Jain
(2020) TaxCorp(IDT) 4232 (AAR)
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Contract is not for immovable property and therefore does not fall under works contract definition.
In the matter of Nikhil Comforts
(2020) TaxCorp(IDT) 4231 (AAR)
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AAAR - receipt of prize money/stakes from horse-race clubs not liable to GST as there is no direct nexus between the activities carried out by the horse owners and the prize money received by such horse owners.
In the matter of Vijay Baburao Shirke
(2020) TaxCorp(IDT) 4230 (AAR)
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Notional interest has to be considered as part of value of supply of service, if and only if the said notional interest influences the value of supply and is leviable to GST along with the monthly rent at rate applicable thereto.
In the matter of M/s Midcon Polymers Pvt. Ltd.
(2020) TaxCorp(IDT) 4212 (AAR)
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The Applicant is engaged in the development and sale of sites for its members and carries out maintenance of layout like cleanliness, upkeep of road and parks and ensures uninterrupted supply of power & water to its residents. Such layout maintenance is a supply in terms of Section 7(1) of CGST Act.
In the matter of M/s Gnanaganga Gruha NIrmana
(2020) TaxCorp(IDT) 4203 (AAR)
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Landfilling pit is a combination of earth work and other capital goods which cannot be solely identified as apparatus, equipment and machinery fixed to earth by foundation & is also not a structural support for anything.
In the matter of Mother Earth Environ Tech Pvt. Ltd.
(2020) TaxCorp(IDT) 4202 (AAR)
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Applicant has contradicted their contention through their submission that maize bran in itself is not a cattle feed but is a major ingredient used in the manufacture of cattle feed.
In the matter of Gujarat Ambuja Exports Ltd.
(2020) TaxCorp(IDT) 4196 (AAR)
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Since the procedure of micromanipulation cannot be carried out in the absence of a microscope and that the micromanipulator would be an incomplete product without a microscope, it can safely be concluded that the micromanipulator is nothing but a microscope and should be rightly covered under the head of microscope.
In the matter of Shivani Scientific Industries Pvt. Ltd.
(2020) TaxCorp(IDT) 4195 (AAR)
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The reliance of Rule 18(A) (A) of the erstwhile Gujarat VAT Rules, 2006 is not warranted as the Value Added Tax Act is no more in existence and does not have any legal value in determination of GST liability since the value of supply is to be arrived in terms of the provisions of the GST Act.
In the matter of Karma Buildcon
(2020) TaxCorp(IDT) 4194 (AAR)
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The element of accommodation becomes the primary activity in the entire package & the packages offered by the applicant are naturally bundled and would be aptly covered under the definition of Composite Supply whereby the principal supply would be the accommodation services since the therapy can in no way be administered without accommodation.
In the matter of Oswal Industries Ltd. (M/s. Nimba Nature Cure Village)
(2020) TaxCorp(IDT) 4193 (AAR)
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The product stoves falling under Tariff item No.73218990 would be classified under Entry at 183 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated January 24, 2018.
In the matter of Adarsh Plant Protect Ltd.
(2020) TaxCorp(IDT) 4192 (AAR)
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Bio- fertilizers produced is covered by the entry cultures of microorganisms which falls under Sub-heading No.30029030 of the First Schedule to the Customs Tariff Act, 1975.
In the matter of Novozymes South Asia Pvt. Ltd.
(2020) TaxCorp(IDT) 4191 (AAR)
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Fly Ash Blocks which earlier fell under entry No.177 of Schedule II of Notification no. 01/2017 dated June 28, 2017 was omitted w.e.f. January 01, 2019 and was inserted in in Entry No.225B of Schedule I of the notification from said date.
In the matter of M/s Dipakkumar Ramjibhai Patel
(2020) TaxCorp(IDT) 4190 (AAR)
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Since the insertion of entry (viia) and (viii) vide said amendment Notification was being nature of clarification of the GST rate in respect of right to use Intellectual Property and similar products other than IPR, the applicability of said residual entry (viii) would be from the date of Not. No. 11/2017- (Rate) Central Tax & shall attract GST rate of 18% (CGST+SGST) from July, 2017 onwards.
In the matter of Giriraj Quarry Works
(2020) TaxCorp(IDT) 4189 (AAR)
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The applicant is not entitled to the benefit of two different Notifications.
In the matter of Sayaji Industries Ltd.
(2020) TaxCorp(IDT) 4188 (AAR)
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Applicant is supplying the goods and services on behalf of other taxable person and shall accordingly be covered under the Sr. No. (vii) of the Section 24.
In the matter of Patrator
(2020) TaxCorp(IDT) 4187 (AAR) · Section 24
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ASSET is an educational assessment exam taken at school and it does not envisage any kind of coaching and/or training of teachers or administrators and the exam is conducted at school and schools, based on their internal policy, make ASSET a part of their evaluation system.
In the matter of Educational Initiative Pvt. Ltd.
(2020) TaxCorp(IDT) 4186 (AAR)
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Repairing service carried out by the applicant on damaged vehicle supplied by the owner is classifiable under SAC 9987 and GST is leviable @ 18 % in terms of Sr. No. 25 of Not. No. 11/2017-CT (Rate).
In the matter of AB N Dhruv Autocraft (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 4185 (AAR)
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Applicant’s imported products are parts of general use of plastics and hence cannot be construed as parts for the appliances and machineries of chapter heading 8424.
In the matter of Nishith Vipinchandra Shah (M/s. Pooja Enterprise)
(2020) TaxCorp(IDT) 4184 (AAR)
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