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AAR - No GST on lease rent charged by Municipality/Panchayat for water channel used for fish farming.
In the matter of Chellanam Grama Panchayath
(2021) TaxCorp(IDT) 5455 (AAR)
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AAR - PVC Tufted Coir Mats and Matting is classifiable under Customs Tariff Sub-Heading 5703 9090. Not to attract low band of tax rate
In the matter of Alleppey Fibretuft Pvt. Ltd.
(2021) TaxCorp(IDT) 5454 (AAR)
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AAR - Supply of marine engines and its spare parts for use in fishing vessels falling under CTH 8902 will attract 5% GST.
In the matter of South Indian Federation of Fishermen Societies
(2021) TaxCorp(IDT) 5453 (AAR)
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AAAR - Plant fertilizers classified as ‘Micronutrients’ to be taxable at 12% GST.
In the matter of Shivam Agro Industries
(2021) TaxCorp(IDT) 5346 (AAR)
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AAAR - The product with “different shapes and size of papad”, is nothing but Papad classified under Heading 1905, chargeable to NIL rate of GST as per Sl. No. 96 of Notification No. 02/2017-CT dated June 28, 2017.
In the matter of Jayant Food Products
(2021) TaxCorp(IDT) 5345 (AAR)
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AAR - Leasing of vehicles registered in tourist category for transportation of COVID-19 passengers by tours and travels operator to Municipal Corporation is not exempt.
IN RE Geetee Tours Pvt. Ltd.
(2021) TaxCorp(IDT) 5324 (AAR)
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HC - Proceedings under Section 74 have to be preceded by proper show-cause notice. A summary of show-cause notice issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause notice.
Nkas Services Pvt Ltd. Vs State of Jharkhand
(2021) TaxCorp(IDT) 5323 (HC-JHARKHAND)
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HC - IGST refund-claim matter on exports from non-EDI sites - Process has been delayed and will likely take another 4 weeks to complete the process.
Eastland Switchgears Pvt Ltd. Vs. Pr. Commissioner of Customs
(2021) TaxCorp(IDT) 5242 (HC-GAUHATI)
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AAR - No GST on supply of services relating to conduct of examination rendered to Educational Boards, Councils & Universities.
In the matter of Management & Computer Consultants
(2021) TaxCorp(IDT) 5241 (AAR)
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AAR - CED / Powder coating activity on auto components taxable at 12% GST.
In the matter of Fine Electro Coating
(2021) TaxCorp(IDT) 5240 (AAR)
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AAR - Supply of gas through LPG Reticulated System is found to be naturally bundled with facility and property management services and are supplied in conjunction with each other, thereby qualifying as ‘composite supply’ u/s 2 (30) of CGST Act, 2017
In the matter of Masterly Kolkata Facility Maintenance Pvt. Ltd.
(2021) TaxCorp(IDT) 5239 (AAR)
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AAA - Eatable products prepared at the premises of Applicant and supplied to customers from the counter are not ‘Restaurant Service’.
In the matter of Pioneer Bakers
(2021) TaxCorp(IDT) 5191 (AAR)
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SC - SLP Dismissed - HC had directed Revenue to sanction refund towards the IGST paid in respect of ’Zero Rated Supplies’ made vide the shipping bills.
UOI vs. Awadkrupa Plastomech Pvt. Ltd.
(2021) TaxCorp(IDT) 5190 (SC)
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AAR - NIT (established by an Act of Parliament) liable under RCM on receipt of legal services but not on corporate security services.
In the matter of National Institute of Technology, Tiruchirappalli
(2021) TaxCorp(IDT) 5189 (AAR)
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AAAR - Drilling of borewells for supply of water in agricultural land is not ‘Support service for agriculture’ under SAC 9986.
In the matter of Tvl. Aravind Drillers
(2021) TaxCorp(IDT) 5188 (AAR)
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AAR - IIM, Tiruchirappalli qualifies as a ‘Government Entity’ under the CGST Act, 2017. Liable for TDS and RCM in respect of legal services.
In the matter of Indian Institute of Management, Tiruchapalli
(2021) TaxCorp(IDT) 5187 (AAR)
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AAR - ‘purified/treated sewage water’ obtained from STP to make it suitable for industrial use is taxable at 18% GST.
In the matter of Rashtriya Chemicals and Fertilizers Ltd.
(2021) TaxCorp(IDT) 5148 (AAR)
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AAR - Providing testing services on samples received from foreign entities not ‘Export of Service’ as per section 2(6)(iii) for ‘Export of service’ relating to place of supply being outside India is not satisfied.
In the matter of Hilti Manufacturing India Pvt. Ltd.
(2021) TaxCorp(IDT) 5040 (AAR)
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AAR - Receipt of incentives on the amount of loan disbursed to beneficiary under “Atma Nirbhar Gujarat Sahay Yojna” is “not a subsidy”.
In the matter of Rajkot Nagarik Sahakari Bank Ltd.
(2021) TaxCorp(IDT) 5039 (AAR)
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In the instant case, there is no reference of any notice u/s 50 so far as Rule 142(1)(a) is concerned. In this circumstances, DRC 01 could not have been issued for the purpose of recovery of the amount towards interest on delayed payment of tax.
Rajkamal Builder Infrastructure Pvt. Ltd vs. UOI
(2021) TaxCorp(IDT) 4793 (HC-GUJARAT)
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