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Parota is neither khakhra, plain chapatti nor roti, as khakhra, roti are completely cooked preparations and do not require any processing for human consumption, hence are ready to eat food preparations whereas parota requires further processing for human consumption.
In the matter of ID Fresh Food (India) Pvt. Ltd.
(2020) TaxCorp(IDT) 3914 (AAR)
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Human activity on side of supplier is focused on whole environment, i.e. whole test center and not on specific need of individual test takers, while making a reference to Guidelines issued by VAT Committee of European Commission.
In the matter of NCS Pearson Inc.
(2020) TaxCorp(IDT) 3913 (AAR)
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The Applicant is a chemical or allied industry. In terms of Notification No. 1/2017 CT, the classification has to be decided on the basis of the First Schedule to the Customs Tariff Act, 1975, thus, attracts 18% GST.
In the matter of M/s Pratham Agro Vet Industries
(2020) TaxCorp(IDT) 3899 (AAR)
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Milk brought to process by the said Pouch Filling Machine would have already gone under various processes of filtration, straining, chilling, pasteurizing, cream processing, standardising curding etc. and the essential characteristics of milk would have been already altered, therefore the said machinery cannot be said to be used for processing agricultural produce.
In the matter of M/s. Magnam Netlink Private Limited
(2020) TaxCorp(IDT) 3898 (AAR)
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As per explanatory notes, Heading 3923 covers all articles of plastics commonly used for the packing or conveyance of all kinds of products and includes boxes, crates, cases, sacks and bags.
In the matter of Mount Fab Packaging LLP.
(2020) TaxCorp(IDT) 3897 (AAR)
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The subject application cannot be admitted as per the provisions of section 95 of the GST Act.
In the matter of Futuredent (earlier known as Famdent)
(2020) TaxCorp(IDT) 3885 (AAR)
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Revenue has filed appeal against said judgment which is pending in SC.
In the matter of Ashish Arvind Hansoti
(2020) TaxCorp(IDT) 3884 (AAR)
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The PO is an extension of the Foreign HO thus, both are same under the GST legislation and there exists employer-employee relationship between the PO and the Expat employees.
In the matter of M/s Hitachi Power Europe GmbH
(2020) TaxCorp(IDT) 3883 (AAR)
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Sale of developed plots would be covered under the clause construction of a complex intended for sale to a buyer applicable to GST.
In the matter of Shree Dipesh Anilkumar Naik
(2020) TaxCorp(IDT) 3852 (AAR)
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When a common permission has been obtained from the concerned authorities for the entire township containing of Part-A and Part-B which is also having a common entrance, common facilities, common land etc., then the entire township has to be considered as a single housing project.
In the matter of Amba Township Pvt. Ltd.
(2020) TaxCorp(IDT) 3829 (AAR)
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Goods which fall under Chapter 3919, as in the subject case will not fall under Chapter 49.
In the matter of Security Printing and Minting Corporation of India Ltd.
(2020) TaxCorp(IDT) 3826 (AAR)
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Transportation service of applicant is neither covered under definition of national waterways nor under other waterway on any inland water, hence, same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate).
In the matter of Shreeji Shipping
(2020) TaxCorp(IDT) 3803 (AAR)
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Services provided are of only manpower supply or security services and since there is no involvement of supply of goods in these services, the services would be called pure services.
In the matter of A.B. Enterprise
(2020) TaxCorp(IDT) 3802 (AAR)
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Payment made at direction of the Committee cannot be considered as services rendered by the Govt to the Applicant so as to attract GST levy under reverse charge mechanism as per Entry No. 5 of Notification No. 13/2017-Central Tax (rate) dt. 28.06.2017.
In the matter of Karnataka Solar Power Development Corporation Ltd
(2020) TaxCorp(IDT) 3801 (AAR)
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Applicant, an organization established by Govt. of Karnataka under the control and supervision of Primary and Secondary Education Secretariat, not having an independent existence, becomes part of Karnataka Govt.
In the matter of Department of Printing, Stationery and Publications
(2020) TaxCorp(IDT) 3800 (AAR)
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We are not empowered to condone the delay of one day in filing this appeal and hence, the question of discussing the merits of the issue in appeal does not arise.
In the matter of Deputy Conservator of Forests, Bangalore
(2020) TaxCorp(IDT) 3799 (AAR)
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Appellant will not be able to avail ITC of taxes paid on procurements where the appellant is not doing the installation of lifts, escalators and travellators despite the fact that these qualify as plant and machinery.
In the matter of Tarun Realtors Pvt. Ltd.
(2020) TaxCorp(IDT) 3798 (AAR)
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Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption.
In the matter of Water Health India Pvt. Ltd.
(2020) TaxCorp(IDT) 3796 (AAR)
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The applicant can issue tax invoice with IGST to customers as per Section 20 of the IGST Act read with Section 31 of CGST Act for the interstate transaction as provided under section 7(1) of IGST Act, when the goods are directly dispatched from the port of import with invoicing done from the registered place of business.
In the matter of Kardex India Storage Solution Private Limited
(2020) TaxCorp(IDT) 3795 (AAR)
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Using the SCADA interface, the operator sends instructions to Remote Terminal Unit which controls light, signals and other electrical equipment of the metro, it is therefore a power supply and distribution network installed for the purpose of operation of metro, hence supply pertains to railways including metro as defined u/s 2(31)(c) of Railway Act, 1989.
In the matter of ABB India Ltd.
(2020) TaxCorp(IDT) 3794 (AAR)
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