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AAR has no authority to rule on question involving ‘place of supply of goods/services’. For ascertaining the question raised by the applicant i.e. ‘whether the supply of services will be export or not’, place of supply as per conditions u/s 2(6) of IGST Act needs to be examined.
In the matter of NES Global Specialist Engineering Services Private Limited
(2019) TaxCorp(IDT) 3267 (AAR)
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ITC shall be available to the registered customer only to the extent of tax paid in view of second proviso to Section 16(2) of CGST/SGST Act, moreover, applicant will be eligible to avail credit of tax paid as per the invoice of supplier subject to payment of value of supply as reduced by commercial credit notes plus the amount of original tax charged by the supplier.
In the matter of Santhosh Distributors
(2019) TaxCorp(IDT) 3266 (AAR)
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Refutes intervening with Revenue's direction for bank-account freezing citing suppression of pertinent facts
VOS Technologies (India) Pvt. Ltd. vs. Directorate of Revenue Intelligence & ors.
(2019) TaxCorp(IDT) 3265 (HC-DELHI)
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Though technically proceedings were not pending against the applicant- respondent on date of filing AAR application, there is deliberate intent on the part of franchisor and the franchisee to subvert the investigation proceedings and also a purposeful objective to hide facts which are critical to the AAR and the provisions relating to the AAR.
Assistant Commissioner of SGST vs. Arihant Enterprises
(2019) TaxCorp(IDT) 3264 (AAR)
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The authorities are required to be careful when they make any provisional attachment, since it affects the economic standing of the assessee and mars his reputation.
Ankit Lokesh Gupta vs. State of Gujarat
(2019) TaxCorp(IDT) 3258 (HC-GUJARAT)
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There can never be any proceeding pending under Sec. 83 of the CGST Act as the same only empowers the State authorities to provisionally attach the property of a taxable person, subject to the provisions of Sec. 83 being satisfied.
Alfa Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3257 (HC-GUJARAT)
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Revenue is directed to release the attachment of the bank account of the petitioner and unblock the credit of Rs. 24 lacs approx. available in the electronic credit ledger as ad interim relief.
Kanal Enterprise vs. State of Gujarat
(2019) TaxCorp(IDT) 3256 (HC-GUJARAT)
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Since the petitioner has paid the IGST at the time of import and also tax and penalty as computed by the Revenue after inception of conveyance. All the documents except the e-way bill were tendered to the authority and even the e-way bill was thereafter immediately generated. Therefore directs release of conveyance as ad interim relief which was intercepted in absence of e-way bill.
Siddhbali Stone Gallery vs. State of Gujarat
(2019) TaxCorp(IDT) 3255 (HC-GUJARAT)
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Denial of credit of tax/duty paid under existing Acts would amount to violation of Article 14 and 300A of Constitution of India. Unutilized credit has been recognized as vested right and property in terms of Article 300A of the Constitution of India.
Adfert Technologies Pvt. Ltd. vs. Union of India & Ors.
(2019) TaxCorp(IDT) 3254 (HC-P&H)
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Activities undertaken by the applicant of providing shelter to abandoned, orphaned or homeless children and facilitating the adoption of the children by adoptive parents are in nature of charitable activities.
In the matter of Children of the World India Trust
(2019) TaxCorp(IDT) 3229 (AAR)
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Air Handling Unit is used in Central Air Conditioning System having temperature control falling under HSN 8415 as it relates to Air Conditioning machines comprising of motor driven and elements for changing the temperature.
In the matter of VTS TF Air Systems Pvt. Ltd.
(2019) TaxCorp(IDT) 3228 (AAR)
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Supplying of e-campus solutions involving various e-learning facilities along with hardware to various organizations on a lease basis for a period of 5 years for certain consideration, is covered under SAC 997329 liable to tax @ 18%.
In the matter of VAPS Knowledge Services Pvt. Ltd.
(2019) TaxCorp(IDT) 3227 (AAR)
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Renting of premises allotted by Karnataka Industrial Development Board, being a non-residential property and constructed as a hotel or a lodge considering the number of washrooms and toilets mentioned in the agreement, is classifiable under SAC 997212.
In the matter of Sri DMS Hospitality Pvt. Ltd.
(2019) TaxCorp(IDT) 3226 (AAR)
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The manufacturers selling under deregistered brand name, are eligible for exemption of GST after foregoing voluntarily their actionable claim or enforceable right on such brand name by filing an affidavit and printing disclaimer on unit container.
In the matter of Sri Balaji Rice Mill
(2019) TaxCorp(IDT) 3225 (AAR)
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Sub-contract for construction of independent houses pertaining to the main contract allotted to main contractor back-to-back, is taxable at 12%.
In the matter of Shimsha Infrastructure
(2019) TaxCorp(IDT) 3224 (AAR)
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Entry (iii) to SAC 996411 dealing with ‘passenger transport services over pre-determined routes on a pre-determined schedule for a specific segment of users e.g. colleges or enterprises’ squarely covers the activity of the applicant and accordingly sub-entry 8(vii), being the residual entry is applicable in the instant case.
In the matter of Sharma Transports
(2019) TaxCorp(IDT) 3223 (AAR)
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If the SEZ unit is procuring the accommodation service for its authorised operations, the same would be covered under ‘Supply to SEZ Units’ and would be a Zero-Rated Supply u/s 16(1) of IGST Act, 2017.
In the matter of Mrs. Poppy Dorothy Noel
(2019) TaxCorp(IDT) 3222 (AAR)
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Since Char-Dolochar is a by-product emerging during manufacture of sponge iron and not manufactured from coal, it is not covered under serial no. 43 of Schedule I of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017.
In the matter of Jairaj Ispat Limited
(2019) TaxCorp(IDT) 3221 (AAR)
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The product is manufactured by mixing 5 edible oils i.e. rice bran oil, coconut oil, castor oil, mahua oil and Gingely oil in agreed percentage and then blended with fragrance. The process of addition of perfume to the mixture converts it into an inedible mixture specifically covered under entry at Sl. No. 27 of Schedule II.
In the matter of S. K. Agrotechh
(2019) TaxCorp(IDT) 3220 (AAR)
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The supply of access cards amounts to a composite supply since a right to stay in the temple precincts is attached with the cards, while the supply of printing service being the principal supply.
In the matter of Pattabi Enterprises
(2019) TaxCorp(IDT) 3219 (AAR)
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