CA Dr. Arpit Haldia

CA Dr. Arpit Haldia

CA Arpit Haldia (Ph.D, DISA, DIRM, CS, CWA, LLB)
is in Practice since 2002, He has been handling areas relating to Direct Tax, VAT and Audit assignments and possess special expertise in Value Added Tax in Rajasthan. He has been regularly appearing before the appellate authorities under Income Tax and Rajasthan Value Added Tax Act.

He had been awarded Ph.D. in “Comparative Study of Existing system of Sales Tax and Proposed system of Value Added Tax”. He has made an in-depth study on the subject of Goods and Service Tax. His articles on VAT, GST and direct tax have been published on various websites and have been published in local journals and news papers.

He has been a regular speaker in Seminar, Conferences and the study circle meetings organized by Various Committees of ICAI, Branches of the Institute of Chartered Accountants of India and other trade and professional bodies.

#GSTCase-163- Taxability of Donations received by Charitable Institution to meet the deficit/financial losses towards running a hostel

Case-Students' Welfare Association 103 taxmann.com 449 (AAR - MAHARASHTRA) 1. Facts- Students Welfare Association (SWA) is 63 years old registered charitable Trust having Section 12AA & 80-G certificate of exemption under Income-tax Act, 1961, since 1973. Trust activity, is exclusively connected with students and education. Under the GST Act, not a registered person. Applicant offers lodging and boarding facilities besides compulsory personality development training...

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#GSTCase-161- Taxability of accommodation services provided in hostel alongwith various facilities like food supply from canteen, parking space, coaching, library, and entertainment.

Case: - Ramnath Bhimsen Charitable Trust 105 taxmann.com 153 (AAR - CHHATTISGARH) 1. Facts: Applicant is registered under Public Trust Act, 1951 w.e.f. 27-06-1991. They are running girls hostels in the name of Shree Ramesh Sewa Sadan and Godavari Sewa Sadan (hereinafter referred to as 'hostel'). Hostel is providing basic facilities which are required for stay and to purse studies which include well-furnished residence,...

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#GSTCase-160-Whether GST exemption is available to a dwelling unit rented to a commercial entity for the purpose of residence of their employees

Case-: Borbheta Estate (P.) Ltd., 106 taxmann.com 386 (AAR-WEST BENGAL) 1. Facts: Applicant has executed agreements for leasing/renting of four dwelling units it owns at different locations in Kolkata. According to the agreements, all of these units are to be used for residential purpose. Three flats have been rented to individuals and one flat (Flat No. 4H, Tower III, South City, Prince Anwar Shah...

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#GSTCase-159- Impact on Taxability of Restaurant Services wherein Hotel and Restaurant are located in the same premises of Shopping Arcade or Shopping Mall

Case-: Kutting Fusion Hospitality LLP 114 taxmann.com 234 (AAR - MAHARASHTRA) 1. Facts- Restaurant located in the Arcade-Applicant operates a restaurant in the name of “The Cheaters”. Restaurant operated by Applicant is located at Unit No. 9B, Ground Floor, The ORB, J.W. Marriott Hotel, Next to Intl. Airport. Andheri East, Mumbai-400099 where they are planning to start the business of providing the services of...

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#GSTCase-158- Interesting Case Study on Taxability of Supply of ice cream and allied products in the parlour according to the customer taste or requirements

Case-Sri Venkateshwara Agencies 117 taxmann.com 214 (AAR- TELANGANA) 1. Facts: Applicant is running an ice-cream parlour and certain service activities viz., serving of ice cream by the waiters, seating facility, air conditioning facility, drinking facility, provision of dust bin and tissue papers etc. are provided to the customers. Evidences submitted by Assesse:-The list of details of activities provided by the applicant are enclosed as...

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#GSTCase-157- Eligibility to claim ITC on inward supply for providing medical facilities to employees, pensioners and dependents in in-house hospital

Case:- Chennai Port Trust, In re 108 taxmann.com 466 (AAR - TAMILNADU) 1. Query: ITC Eligibility for hospital run by the applicant: - a)        Medical and diagnostic equipment b)        Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in-house hospital c)        Spares for medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house...

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#GSTCase-156-A Round up of cases on supply of medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment

Case: Royal Care Speciality Hospital Ltd 110 taxmann.com 481 (AAR - TAMILNADU) 1. Facts: The applicant is a multi-specialty tertiary care hospital providing health care services to both out-patients and in-patients. From the In-patient final bill, discharge summary and related bills furnished by the applicant, it is seen that, in case of In-patients the final bill charged includes Room charges, Consultation charges, Investigation charges,...

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#GSTCase-155-Arrangement for Hotel Accommodation Services for Clients doe not fall in Tour Operator or Accommodation Services; Classifiable under other support services (HSN 998552) and taxable at 18%

Golden Vacations Tours and Travels 109 taxmann.com 439 (AAR-WEST BENGAL) 1. Facts: Applicant is a tour operator. 2. Query: Whether applicant can be classified as a Tour Operator when it merely arranges the client's accommodation in hotels? 3. Observation by AAR Whether Applicant Falls under the Category of Tour Operator: It was observed by AAR that it is not unusual for tour operators to...

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#GSTCase-154-Taxability of ancillary services viz. Elephant Ride, Guide Charges, Assistance Charges, Home Host Dinner, Lunch/Dinner at Local Restaurant, Boat Ride, Camel Ride etc provided by Tour Operator without providing accommodation services

Crown Tours and Travels 113 taxmann.com 501 (AAR- RAJASTHAN) 1. Facts: Applicant has sought advance ruling on the part where it is providing only ancillary services viz. Elephant Ride at Amber Fort, Guide Charges, Assistance Charges, Home Host Dinner, Lunch/Dinner at Local Restaurant, Boat Ride at Udaipur, Camel Ride at Jaisalmer Saree/Turban Tying etc. and is not involved in transportation and accommodation of persons/tourist engaged by...

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