-
Eligibility under Sl. No. 3 of the Exemption Notification is to be examined from three aspects: (1) whether the supply being made is pure Service/ Composite supply (2) whether the recipient is government, local authority and (3) whether the supply is being made in relation to any function entrusted to a panchayat or a municipality under the Constitution.
In the matter of Dipak Kanti Mazumder Dynamic Engineers
(2020) TaxCorp(IDT) 3640 (AAR)
-
The printing service is a principal supply and the place at which the printed booklets are delivered qualifies as the place of supply of the composite printing service.
In the matter of Swapna Printing Works Private Limited
(2020) TaxCorp(IDT) 3639 (AAR)
-
Since State/Centre jurisdiction authorities are respondents to petition before HC and subject matter revolves around GST leviability, application cannot be admitted as per Proviso to Section 98(2) of the CGST/TNGST Act.
In the matter of Padmavathi Hospitality & Facilities Management Service
(2020) TaxCorp(IDT) 3634 (AAR)
-
Applying the Explanation of HSN to Heading 6305, non-woven fabric bags used for packing rice is classifiable under Chapter Heading 6305 3300.
In the matter of Ponraj
(2020) TaxCorp(IDT) 3633 (AAR)
-
As contract envisages both execution of works and post–work maintenance for a specified period, applicant has to bear charges for chemicals, consumer labour and other services in the course of O&M, the supplies are Composite supplies as per Section 2(30) and taxable to GST.
In the matter of The Indian Hume Pipe Company Ltd.
(2020) TaxCorp(IDT) 3632 (AAR)
-
Transitional provisions stipulated u/s 142(11)(c) of CGST Act, 2017 shall not be applicable for remaining unadjusted instalments of Mobilization Advance which transitioned into GST regime and are to be adjusted/deducted by the applicant post GST implementation.
In the matter of Shapoorji Pallonji and Company Private Limited
(2020) TaxCorp(IDT) 3628 (AAR)
-
PVC material prior to printing is classified under CTH 39 but after printing it becomes Trade Advertising Material (TAM) falling under CTH 49.
Macro Media Digital Imaging Pvt. Ltd.
(2020) TaxCorp(IDT) 3627 (AAR)
-
Activity of skill training for Recognition of Prior Learning (RPL) services provided by main contractor to Govt. of Maharashtra under Skill Development Mission is exempt subject to fulfilment of the conditions mentioned under Serial No. 72 of Notification No. 12/2017- Central Tax (Rate).
In the matter of M.V. Infra Services Pvt. Ltd.
(2020) TaxCorp(IDT) 3626 (AAR)
-
As the electroplating job done by the applicant is a portion of manufacturing process of applicant’s customer, it is shall be covered under SAC 9988.
In the matter of Electroplating and Metal Finishers
(2020) TaxCorp(IDT) 3625 (AAR)
-
Eligibility to credit of input tax paid by the applicant alone is covered under clause (d) of Section 97(2) and the eligibility at the buyers' hand of GST paid to applicant does not fall under any of the category specified u/s 97(2) of the Act and therefore not within the ambit of this authority.
In the matter of Automative Components Technology India Private Limited
(2020) TaxCorp(IDT) 3624 (AAR)
-
The Respondent (Karnataka Co- operative Milk Producers Federation Ltd.) had sought advance ruling in respect of classification of ‘Flavoured Milk’, however an investigation was already pending against the Respondent on the same issue of classification by the Director General of GST Intelligence (DGGI).
In the matter of Karnataka Co-operative Milk Producers Federation Ltd.
(2020) TaxCorp(IDT) 3618 (AAR)
-
Typographic error may be treated as a minor error.
In the matter of Godrej Consumer Products Ltd.
(2020) TaxCorp(IDT) 3599 (AAR)
-
The applicant is receiver of supply by way of provision for Citizen Facilitation Centres (CFC) and said question raised by applicant do not pertain to supply of goods/services/both undertaken by them.
In the matter of Municipal Corporation of Greater Mumbai
(2020) TaxCorp(IDT) 3567 (AAR)
-
The applicant, a manufacturer of laboratory medical equipment, cannot sell its goods to the distributor at a concessional rate of 5%.
In the matter of Equitron Medica Private Limited
(2020) TaxCorp(IDT) 3566 (AAR)
-
Manufacture, supply, installation and commissioning of lifts/ elevators is in the nature of works contract activity which results in creation of an immovable property, therefore, applicant is not entitled to ITC of GST paid on replacement of existing lift/elevator.
In the matter of Las Palmas Co-Operative Housing Society Limited
(2020) TaxCorp(IDT) 3565 (AAR)
-
Since there is no sale of goods by the applicant, ruling whether such supply be considered as export sale under GST Act does not arise.
In the matter of Wise Design Communications Pvt Ltd.
(2020) TaxCorp(IDT) 3561 (AAR)
-
Only goods classifiable under Chapter 86 attract 5% GST rate with no refund of unutilised ITC, whereas goods under any other chapter would attract general applicable GST rates even though such goods are supplied to railways.
In the matter of Rishab Industries
(2020) TaxCorp(IDT) 3560 (AAR)
-
Vide Notification No. 5/2019-Central Tax (Rate), services by way of transfer of development rights/Additional FSI by any person to promoter were made taxable under reverse charge mechanism.
In the matter of Vilas Chandanmal Gandhi
(2020) TaxCorp(IDT) 3559 (AAR)
-
Restaurant is a part and parcel of JW Mariott Hotel/Hotel premises and cannot be treated as independent of JW Marriot and conditions of lower GST rate of 5% are not fulfilled by the applicant.
In the matter of Kutting Fusion Hospitality LLP
(2020) TaxCorp(IDT) 3558 (AAR)
-
Since, in instant case, the control and possession of vehicles like trucks, tankers etc. shall be transferred to the lessee, who will engage operator and bear the cost of repair, insurance etc., it is therefore not classifiable under SAC 9966 which is restricted to rental services of transport vehicles with operator.
In the matter of Ishan Resins & Paints Limited
(2020) TaxCorp(IDT) 3532 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.