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AAR - In absence of ‘supply’, reimbursement by HO to liason office not liable to GST.
In the matter of Takko Holding GmbH
(2018) TaxCorp(IDT) 2095 (AAR)
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AAR - Event management support services provided by to a person registered outside state is governed by Section 12(7)(i) of IGST Act and should be treated as inter-state supply, liable to IGST.
In the matter of Grasshopper Production
(2018) TaxCorp(IDT) 2094 (AAR)
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HC - Lottery being an actionable claim and goods or moveable property is liable to GST.
Teesta Distributors & Ors. vs. UOI
(2018) TaxCorp(IDT) 2091 (HC-CALCUTTA)
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AAR - Since definition of 'supplier' includes an agent, who is supplying services on behalf of another, applicant shall be called a “supplier” in relation to sale of commercial built up space, and needs to register compulsorily in terms of Explanation (i) to Section 22 and clause (vii) of Section 24 of CGST Act.
In the matter of NBCC (India) Ltd.
(2018) TaxCorp(IDT) 2090 (AAR)
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AAR - Pooling of land by way of amalgamation of separate parcels would not constitute a supply under CGST Act, 2017.
In the matter of Gowra Ventures Private Ltd
(2018) TaxCorp(IDT) 2089 (AAR)
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AAR - Forward contract settled by applicant by way of payment of differential of forward rate and prevailing market rate on settlement date, falls within purview of ‘securities’ defined u/s 2(101) of CGST Act, 2017, and not exigible to GST.
In the matter of Louis Dreyfus Company India Private Limited
(2018) TaxCorp(IDT) 2088 (AAR)
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AAR - Activity of construction of roads and bridges on DBOT basis is a 'composite supply' as defined u/s 2(30) of the CGST Act, 2017.
In the matter of Nagaur Mukangarh Highways Pvt. Ltd.
(2018) TaxCorp(IDT) 2087 (AAR)
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AAR - In the absence of supporting documents the amount received by the applicant is to be considered as advances received towards sale of villa prior to issuance of completion certificate, and liable to 12% GST.
In the matter of Quattroporteluxury Homes LLP
(2018) TaxCorp(IDT) 2086 (AAR)
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AAR - Charges received for providing of storing of ‘fresh eggs’ in shell without further processing are exempt from GST.
In the matter of Shubhlaxmi Cold Storage and Ice Factory Private Limited
(2018) TaxCorp(IDT) 2085 (AAR)
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HC - Writ Dismissed - Since the issue pertains to imported goods classification, assessee to avail remedy under Customs Act.
Erbis Engineering Co. Ltd. vs. The Commissioner of Customs
(2018) TaxCorp(IDT) 2084 (HC-MADRAS)
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AAR - No exemption to educational courses offered by applicant approved by National Skill Development Corporation (NSDC).
In the matter of IMS Proschool Pvt. Ltd
(2018) TaxCorp(IDT) 2079 (AAR)
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AAR - Project for Govt. aided schools not eligible for exemption under Entry 72 of Notification No. 12/2017 – Central Tax (Rate).
In the matter of IL&FS Education and Technology Services Ltd
(2018) TaxCorp(IDT) 2078 (AAR)
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HC - Constitutional validity of second proviso to Section 140[1] of Gujarat GST Act, 2017 (GGST) which limits right of a dealer to carry-forward transitional credit upheld.
Willowood Chemicals Pvt. Ltd. vs. UOI
(2018) TaxCorp(IDT) 2037 (HC-GUJARAT)
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SC - Compensation to States Act, 2017 is not beyond the legislative competence of Parliament as the levy is mere increment to GST.
In the matter of Mohit Minral Pvt. Ltd.
(2018) TaxCorp(IDT) 2036 (SC)
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AAAR - GST is leviable on the rent payable by a hospital supplying cardiology and emergency services.
In the matter of Tathagat Heart Care Centre LLP
(2018) TaxCorp(IDT) 2004 (AAR)
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AAR - Lease rentals payable by hospital on EPC contract for solar power is taxable since the same is not ‘composite supply’.
In the matter of Giriraj Renewables Pvt. Ltd.
(2018) TaxCorp(IDT) 2003 (AAR)
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AAR - Laterals of sprinklers are liable to GST at 18% (CGST+SGST) under Entry 325 of Schedule III to Notification No. 1/2017- Central Tax (Rate) dated June 28, 2017
In the matter of Smita Gupta
(2018) TaxCorp(IDT) 2000 (AAR)
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AAR - Project Management Consulting services to a Development Authority are classifiable under SAC Code 9983 and are exempt from GST as per Sr. No. 3 of CGST Notification No. 12/2017 dated June 28, 2017.
In the matter of PDCOR Limited
(2018) TaxCorp(IDT) 1999 (AAR)
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AAR - No benefit of concessional rate for ‘Electrical Cables’ in the absence of Notification conditions.
In the matter of KEI Industries Ltd.
(2018) TaxCorp(IDT) 1998 (AAR)
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AAR - Cattle feed in the form of a cake classifiable under HSN 23099010 and exempt from GST'
In the matter of C P R Mill
(2018) TaxCorp(IDT) 1997 (AAR)
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