-
Entry 10 of Notification No. 12/2017 -Central Tax (Rate) is not person-centric but project-centric and entry does not speak of contractor or sub-contractor but supply of pure services by way of construction under certain projects. Entry 10 of Notification No. 12/2017 -Central Tax (Rate) clearly stipulates that whosoever is supplying the pure labour contract services for the construction of a civil structure or any other original works under PMAY shall be exempted from GST.
In the matter of Sevk Ram Sahu
(2020) TaxCorp(IDT) 3531 (AAR)
-
Applicant being a supplier of manpower services under SAC 99851 is exempted from GST is not valid as farm labour supply services are classified under Chapter Heading 9986.
In the matter of Manju Devi
(2020) TaxCorp(IDT) 3530 (AAR)
-
2 conditions essential to categorize as a tour operator are, (i) bill issued for supply of tour operating service should be consolidated one i.e. inclusive of accommodation & transportation charges and (ii) ITC of goods & services used in supplying the service (except ITC of input service in the same business line) has not been taken.
In the matter of Crown Tours and Travels
(2020) TaxCorp(IDT) 3529 (AAR)
-
Rice in its natural form with its essential characteristics remaining intact is classified in Chapter 10. FRK is not covered in the said chapter as essential characteristics and property of rice is changed from granule to flour.
In the matter of JVS Foods Pvt Ltd.
(2020) TaxCorp(IDT) 3507 (AAR)
-
Sl. No. 23 of Schedule III of Notification No. 1/2017- State Tax (Rate) which covers Food preparations not elsewhere specified or included (Other than items such as roasted gram, sweetmeats, batters including idli/dosa batter, namkeens,etc.) and falls under Heading 2106 is applicable to Fried Fryums.
In the matter of Alisha Foods
(2020) TaxCorp(IDT) 3506 (AAR)
-
Filters cannot be considered as Parts of railway locomotives and therefore, cannot be classified under Chapter Heading 86.07.
In the matter of Parker Hannifin India Pvt. Ltd.
(2020) TaxCorp(IDT) 3498 (AAR)
-
The correct way to read the entry Sl. No. 80 of Schedule II would be all diagnostic kits and all reagents and to limit the term reagents in the rate Notification as being applicable only to diagnostic reagents is an incorrect interpretation. Use of the word reagents in the entry Sl. No. 80 of Schedule II should be understood as a generic word encompassing all the reagents mentioned under Heading 3822 of the Customs Tariff.
In the matter of Chromachemie Laboratory Private Limited
(2020) TaxCorp(IDT) 3497 (AAR)
-
The Corrigendum Letter dated September 24, 2019 was issued by the Superintending Engineer (T & C), RRVPNL, Cittorgarh specifying that GST @18% applicable on cost of Infrastructure for Value of Supply. After issuance of said corrigendum, the question raised by the applicant turned redundant and therefore no advance ruling is required to be given.
In the matter of SLN Tech-Fabs (Bengaluru) Pvt. Ltd.
(2020) TaxCorp(IDT) 3494 (AAR)
-
The Corrigendum Letter dated September 24, 2019 was issued by the Superintending Engineer (T & C), RRVPNL, Cittorgarh specifying that GST @18% applicable on cost of Infrastructure for Value of Supply. After issuance of said corrigendum, the question raised by the applicant turned redundant and therefore no advance ruling is required to be given.
In the matter of Wonder Cement Limited
(2020) TaxCorp(IDT) 3493 (AAR)
-
The section 16(1) of CGST Act, 2017 does not make any distinction between capital goods and other goods for allowing credit of ITC. Hence, ITC in respect of capital goods, is available and can be taken, since ITC credit for capital goods is in parity with other goods.
In the matter of Chowgule Industries Private Limited
(2020) TaxCorp(IDT) 3492 (AAR)
-
Questions relating to requirement of GST registration in another state is beyond advance ruling jurisdiction.
In the matter of T & D Electricals
(2020) TaxCorp(IDT) 3487 (AAR)
-
The rate of GST on fee collected for entry into Municipal Park, ticket charges for Toy Train Facility and ticket charges for Pedal Boat facility is 18%.
In the matter of Chandmal Narayandas Consortium
(2020) TaxCorp(IDT) 3486 (AAR)
-
Rate applicable to principal supply will also be applicable to common amenities which form part of overall construction service while clarifying that construction services including common areas and amenities on pro-rata basis performed by applicant in respect of dwelling units exceeding 60 sq. mts. would be liable to full rate of GST i.e. 18%.
In the matter of Shapoorji Pallonji and Company Private Limited
(2020) TaxCorp(IDT) 3485 (AAR)
-
Applicant has agreed to do an act of vacating claim by parties of setting up SEZ units for which GIDC has paid consideration. The original amount paid back along with compensation would therefore qualify as supply of services.
In the matter of Goa Industrial Development Corporation
(2020) TaxCorp(IDT) 3484 (AAR)
-
HO being distinct person in the eyes of law and the transaction is in the course of furtherance of business, the supply is taxable supply for which HO has adopted a value agreed under the Pricing clause of the MOU and paid the tax on the value declared in the invoice.
In the matter of M/s. Sanghvi Movers Limited
(2020) TaxCorp(IDT) 3479 (AAR)
-
When distinct person is eligible for full ITC and is going to make further supply, then, in respect of initial supply, it is not necessary to adopt only OMV and pay higher tax and block such tax amounts.
In the matter of Specsmakers Opticians Private limited
(2020) TaxCorp(IDT) 3478 (AAR)
-
The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land. The primary market (i.e. mandi, arhat as understood in common parlance) in the instant case being located in foreign shores does not conform to the definition under 2(d) of Exemption Notification.
In the matter of T.P. Roy Chowdhury & Co. Pvt. Ltd.
(2020) TaxCorp(IDT) 3465 (AAR)
-
The sample of said HDPE woven fabric when seen with naked eye appears to be completely coated on both sides by plastic material and thus, laminated HDPE woven fabric is not a textile material and does not merit classification under HSN 5903.
In the matter of East Hooghly Agro Plantation Pvt. Ltd.
(2020) TaxCorp(IDT) 3464 (AAR)
-
Section 17(5)(d) provides that no ITC is available for goods or services received by a taxable person for construction of an immovable property on his own though used in course or furtherance of business. As the applicant has built the marriage hall for leasing/renting to customers, no ITC shall be available on any goods or services received by him for such construction in terms of Section 17(5) (d).
In the matter of Sree Varalakshmi Mahaal LLP
(2019) TaxCorp(IDT) 3450 (AAR)
-
The one lump sum consideration amount received from customers consists for consultancy and service rendered along with price for the duty credit /transferable incentive at premium. Both activities are independent and applicant can very well supply only the duty credit scrip by buying it and reselling or only acting as a consultant for the transaction by identifying the seller of the scrip and getting it transferred in client’s name.
In the matter of R.B. Shah Enterprises India Private Limited
(2019) TaxCorp(IDT) 3449 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.