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The applicant is not eligible for exemption available against Sl.No. 3 of the Notification ibid and the services are liable to classified as works contract services and therefore is subject to payment of tax as applicable.
In the matter of Transmission Corporation of Telangana Limited (TRANSCO)
(2023) TaxCorp(IDT) 7397 (AAR)
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Services provided to Govt schools shall be exempt however, GST is leviable on supply to all the cited Govt Colleges, Government offices and Govt Hospitals.
In the matter of Sankalp Facilities and Management Services Pvt Ltd.
(2023) TaxCorp(IDT) 7396 (AAR)
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Scope of the ruling for Authority for Advance Ruling is limited to the transactions being undertaken or proposed to be undertaken.
In the matter of Glensky Spirits Pvt Ltd
(2023) TaxCorp(IDT) 7393 (AAR)
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It is not clear whether the subsidy provided by the Central Government is to be credited directly in account of recipient of services or it is to be accorded to applicant.
In the matter of Vishwas Green Energy
(2023) TaxCorp(IDT) 7392 (AAR)
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If the question raised is pending or decided in any proceedings pertaining to the applicant, the authority shall refuse to admit such application.
In the matter of The Indian Hume Pipe Company Ltd.
(2023) TaxCorp(IDT) 7391 (AAR)
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The one-time premium received by Applicant on allotment of completed commercial units/buildings is taxable supply in terms of Section 7 of CGST/SGST Act which is classifiable under SAC 9972, and taxable @18%.
In the matter of Kedaram Trade Centre
(2023) TaxCorp(IDT) 7387 (AAR)
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GST is not applicable on the amount recovered by the Employer from employees for canteen facility as well as for the transportation facilities provided to them, as the such services do not constitute supply u/s 7 of the CGST Act.
In the matter of Brandix Apparel India Pvt Ltd
(2023) TaxCorp(IDT) 7386 (AAR)
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Liquidated damages collected by service receiver from service provider for non-performing an act constitutes a supply as per section 7 of CGST Act.
In the matter of AP Power Development Co. Ltd.
(2023) TaxCorp(IDT) 7385 (AAR)
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Perception of the consumer or the services receiver is an important factor in determining whether the services provided are bundled or not.
In the matter of Puranik Builders Ltd.
(2023) TaxCorp(IDT) 7383 (AAR)
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Thermal based fogging machines used for mosquito/health/pest/vector control can be classified as mechanical sprayers under entry 325 of schedule III and taxable at 18%.
In the matter of 100X Circle Pvt. Ltd.
(2023) TaxCorp(IDT) 7380 (AAR)
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Applicant, a Limited Liability Partnership rendering security services is required to charge applicable tax on the security services supplied as per Sec. 9(1) of the CGST/HGST Act, 2017 r/w relevant provisions of the IGST Act.
In the matter of AS&D Enterprise LLP
(2023) TaxCorp(IDT) 7379 (AAR)
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Scope of review is limited to only those cases wherein an apparent error has been made out in the order sought to be reviewed.
Polygems vs. The Assistant Commissioner (ST)
(2023) TaxCorp(IDT) 7378 (HC-MADRAS)
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The show cause notice only stated that discrepancies have been noticed, without giving any description or details of the same.
Tirupati Trucking LLP vs. The Superintendent, Central Goods & Services Tax
(2023) TaxCorp(IDT) 7377 (HC-RAJASTHAN)
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Assessee is permitted to file revocation of the cancellation of registration not later than April 03.
Namrata Pradhan vs. Additional CT & GST
(2023) TaxCorp(IDT) 7376 (HC-ORISSA)
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The attachment of bank accounts is a draconian step and such action can only be taken in case conditions specified in Section 83 of the Act, are fully satisfied.
Sakshi Bahl & Anr. vs. The Principal Additional Director General
(2023) TaxCorp(IDT) 7375 (HC-DELHI)
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Fees received by Applicant from Asian Institute for services rendered to their patients is not exempt from GST.
In the matter of ARPK Healthcare Private Ltd.
(2023) TaxCorp(IDT) 7374 (AAR)
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PVC Cushion Mats for motor vehicles cannot be considered purely car accessories and are classifiable under Chapter 39 which attracts 18% GST.
In the matter of Oswal Poly Rubbers
(2023) TaxCorp(IDT) 7373 (AAR)
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Supply of leasing pre-owned vehicles cannot be treated as leasing or renting of goods such as computer, furniture, etc. and the rates shall be applicable as per the specification of vehicles.
In the matter of Dream Road Technologies Pvt Ltd
(2023) TaxCorp(IDT) 7372 (AAR)
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Transactions of supplying rice to customers in pre-packaged and labelled packages having quantity upto 25 Kgs falls within the purview of the scope of supply and attracts levy of tax.
In the matter of DD International Pvt Ltd
(2023) TaxCorp(IDT) 7371 (AAR)
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Including domestic turnover in the defintion of zero rated supply which is meant to cover only exports is clearly arbitrary and unreasonable.
Tonbo Imaging India Pvt Ltd Vs UOI & Ors
(2023) TaxCorp(IDT) 7370 (HC-KARNATAKA)
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