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Applicant has provided no evidence to establish that activity of providing service of auditing, accounting, taxation are provided in relation to the any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to the function entrusted to a Municipality under Article 243W of the Constitution.
In the matter of Dhirubhai Shah & Co. LLP
(2020) TaxCorp(IDT) 4181 (AAR)
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Where the applicant and customer are unrelated parties, the price actually paid or payable for the supply of services includes the value of services as well as the amount for the fuel filled in the aircraft by the applicant, which would be the sole consideration for the supply as per the Section 15(1).
In the matter of M/s Global Vectra Helicorp Ltd.
(2020) TaxCorp(IDT) 4180 (AAR)
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Since no BUP has been issued by the competent authority in respect of residential flat and since no residential unit has been occupied by prospective buyer, supply of residential flats shall be treated as supply of service in terms Para 5(b) of Schedule-II of CGST Act, 2017.
In the matter of M/s V2 Realty
(2020) TaxCorp(IDT) 4179 (AAR)
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In present case, the applicant is rendering only transportation with some ancillary services and not accommodation, as such does not satisfy the conditions as mentioned under Serial No. 23 (i) {Chapter heading 9985} of Notification No. 11/2017-Central Tax (rate) dated 28.06.2017 as amended, therefore, rate of GST 5% is not applicable to the applicant.
In the matter of Crown Tours and Travels
(2020) TaxCorp(IDT) 4172 (AAR)
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The applicant qualifies to be a clinical establishment and therefore, the services are covered under Entry 74 (a) of Notification No. 12/2017- CTR dated June 28, 2017 and hence, exempt from GST.
In the matter of Sri Siddalingappa Palalochana Rakshit (Bangalore Medical System)
(2020) TaxCorp(IDT) 4171 (AAR) · Section 17(2)
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Section 98(2) does not specify as to with whom the issue pertaining to question raised has to be pending but merely provides that it has to be pending or decided under the provisions of the Act.
In the matter of Tirumla Milk Products Pvt. Ltd.
(2020) TaxCorp(IDT) 4170 (AAR)
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No GST shall be applicable on the nominal amounts recovered by applicant from its employees as no supply of service is provided as per Schedule III. ITC shall be restricted to the extent of cost borne by the applicant i.e. the employer.
In the matter of Tata Motors Limited
(2020) TaxCorp(IDT) 4169 (AAR)
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A la carte services chosen by the client is based on the requirement of client’s employees and various factors viz. employee title, family make-up, to/from location etc. This proves that the list of services which constitute a part of the relocation management service are not naturally bundled. They are bundled based on the requirement of the client.
In the matter of Cartus India Pvt. Ltd.
(2020) TaxCorp(IDT) 4150 (AAR)
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Recipient of service during warranty period will be the manufacturer Volvo Sweden as it is at their behest that the appellant has undertaken the activity of repair and/or replacement of parts o
In the matter of Volvo Eicher Commercial Vehicles
(2020) TaxCorp(IDT) 4149 (AAR)
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The contractors/sub- contractors engaged by the applicant to execute work as envisaged in the MOU are eligible to take benefit of reduced rate of 12% GST as per Notification No. 24/2017- IT (R) dated September 12, 2017.
In the matter of Cochin Port Trust
(2020) TaxCorp(IDT) 4124 (AAR)
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Applicant has entered into agreement with Manipal Technologies Ltd. for purpose of printing an supply of security excise labels on job-work basis as per requirement of Dept. of Excise, Govt. of Karnataka.
In the matter of Marketing Communication & Advertising Limited
(2020) TaxCorp(IDT) 4123 (AAR)
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Applicant falls under the definition of Governmental Authority under Para 2 (zf) of Notification No. 12/2017- CTR dated June 28, 2017.
In the matter of Kochi Metro Rail Ltd.
(2020) TaxCorp(IDT) 4122 (AAR)
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The insoles or heel cushions are not customised for correcting orthopaedic conditions that vary from patient to patient & are of standard shape and size as that of the footwears in which they can be used, as such it cannot be considered as an orthopaedic appliance.
In the matter of Dynamic Techno Medicals Pvt. Ltd.
(2020) TaxCorp(IDT) 4121 (AAR)
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Spout, cup holders and collection cups are agricultural implements exclusively used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. Said product is exempted under Notification no. 02/2017 Central Tax (Rate) dated 28.06.2017.
In the matter of Sun Polymers
(2020) TaxCorp(IDT) 4120 (AAR)
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The coaching services provided by the applicant to its students along with hostel facility qualifies as a composite supply as defined in Section 2 (30) and the tax liability on the composite supply shall be as per provisions of Section 8(a).
In the matter of Logic Management Training Institutes Pvt. Ltd
(2020) TaxCorp(IDT) 4119 (AAR)
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The question raised by applicant is outside the purview of the matters listed therein.
In the matter of Shriram EPC Ltd.
(2020) TaxCorp(IDT) 4100 (AAR)
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Exemption under GST is applicable on lease rent charged by the Municipality on the land used for fish farming.
In the matter George Jacob
(2020) TaxCorp(IDT) 4099 (AAR)
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Cast Protector cannot be considered as a pharmaceutical product, as it is a reusable water-proof covering that keep the casts/wounds dry while coming to contact with water.
In the matter of Dynamic Techno Medicals Pvt. Ltd.
(2020) TaxCorp(IDT) 4098 (AAR)
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The PVC backing of the coir products does not alter the basic characteristics of coir products and hence PVC backed tufted coir mats/PVC backed coir mats shall classified as coir products itself.
In the matter of Eco Wood Private Limited
(2020) TaxCorp(IDT) 4096 (AAR)
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On a conjoint reading of clause (c) & (e) of Section 45-I of RBI Act, the Applicant qualifies to be a financial institution.
In the matter of M/s The Knanaya Multi-Purpose Co-operative Credit Society
(2020) TaxCorp(IDT) 4095 (AAR)
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