Tag: AAR

#GSTCase-117-Letting out of Property by Co-owners-AAR Karnataka deviates from the view taken AAR Kerala and AAR West Bengal

1. Taghar Vasudeva Ambrish, 116 taxmann.com 373 (AAR - KARNATAKA) Issue: Renting of Immovable Property Jointly by Coowners Query and Facts: The applicant along with four others collectively has let out a Residential complex to M/s. D. Twelve Spaces Pvt. Ltd which is engaged in the business of providing affordable residential accommodation to students on a long term basis (starting from 3 to 11 ...

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#GSTCases-109- Decision of AAR on Taxability of Goods sold through Public Distribution System, Rent received by Co-owners of Property and Works Contract allotted by State Electricity Board

Case-1: Dipeet Agarwal- 111 taxmann.com 228 (AAR-WEST BENGAL)-Taxability of Supply of Goods through Public Distribution System Supply of goods through PDS is not exempt under Notification No. 2/2017 – CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 – FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not ...

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#GSTCase-104- Lease Agreement for a period of 99 years of immovable property classifiable under HSN 9972, Service provided by State of Rajasthan for which royalty is being paid classifiable under 997337 and taxable at 18%, ‘Breaded cheese’ is classifiable as ‘cheese’ under heading 0406

Cases Covered Case-1: Savencia Fromage & Dairy (P.) Ltd., 104 taxmann.com 434 (AAAR-UTTAR PRADESH) Case-2- Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. 107 taxmann.com 278 (AAR- RAJASTHAN) Case-3- Vedant Synergy (P.) Ltd 107 taxmann.com 267 (AAR- RAJASTHAN) Case-4: Greentech Mega Food Park (P.) Ltd., 107 taxmann.com 263 (AAR- RAJASTHAN) Case-5- Vinayak Stone Crusher 107 taxmann.com 273 (AAR- RAJASTHAN)  Case-1: Savencia ...

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#GSTCase-103- Input tax credit not available on health facilities provided under statutory obligation to employees in hospital maintained by employer

Chennai Port Trust 108 taxmann.com 466 (AAR - TAMILNADU)  1. Query Whether applicant is eligible to take input tax credit on the inward supply of medical, diagnostic equipment, apparatus, instruments, consumables, disposables, spares and repairing services for being used to provide health facilities to its employees in its hospital. 2. Facts Applicant is engaged in supply of port services and incidental supply of goods ...

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#GSTCase-101-Services of Loading and Unloading of “Imported Peas” is not exempted from levy of tax

“Peas” have been procured from farmers in the foreign land and exported to India and no longer in the domain of the primary market or at the farmer’s hand TP Roy Chowdhury & Co. (P.) Ltd. 108 taxmann.com 459 (AAR-WEST BENGAL) 1. Query Whether the service of loading and unloading of imported raw whole yellow peas is exempt under SI No. 54(e) of the ...

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#GSTCase-100-Taxability of Mobilisation Advance-Pandoras Box for the Contractors

Taxability of Mobilisation Advance -Pandoras Box for the Contractors -Siemens Ltd. 108 taxmann.com 460 (AAR-WEST BENGAL) 1. Query: Whether GST shall be charged on gross amount of invoice or net amount after adjusting lump-sum mobilisation amount received prior to 1st July 2017 and outstanding to be adjusted against the bills issued after 30th June 2017. 2. Facts: Applicant received Rs 16,33,33,924/- on 24/06/2011 as ...

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#GSTCase-98-Summary and References of Rulings by AAR-Daman And Diu and DNH

#GSTCASE-98-SUMMARY AND REFERENCES OF RULINGS BY AAR-DAMAN AND DIU AND DNH CA ARPIT HALDIA  Orders by AAR are coming thick and fast. Although binding precedent of orders is very limited but still these decisions help us in having a broader understanding of law. In the present series we would be giving a birds eye view of the decisions by AAR alongwith the relevant subject and ...

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