Tag: Renting

#GSTCase-92-Allowability of ITC on renting of Vehicles-Section 17(5) of CGST Act, 2017-Precarious case of Opposite Judgements by AAR Madhya-Pradesh and AAR/AAAR-West Bengal

Cases Covered- Narsingh Transport, 104 taxmann.com 86 (AAR - MADHYA PRADESH) Mohana Ghosh 106 taxmann.com 108 (AAR-WEST BENGAL) Mohana Ghosh [2019 106 taxmann.com 380 (AAAR-WEST BENGAL)  1. Query Whether GST paid on cars provided to their different customers on lease rent will be available as Input Tax Credit (ITC) in terms of Section 17(5) of Central Goods and Service Tax Act, 2017. 2. ...

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#GSTCase-90-Difference between Passenger Transportation Service and Service by way of Renting of Vehicle and Allowability of ITC on Renting of Motor Vehicle-Applicability of Section 17(5) of CGST Act, 2017

Mohana Ghosh 106 taxmann.com 108 (AAR-WEST BENGAL) 1. Query Whether credit is admissible of the input tax paid on the purchase of motor vehicles for the supply of cabs on rental basis.  2. Facts Applicant supplies rent-a-cab service. Applicant submits that people take the car on rent for the transportation of passengers. 3. Contention of the Appellant Applicant refers to section 17(5)(a)(B) of the ...

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#GSTCase-81-Person letting out property on rent is eligible to take Input Tax Credit of tax charged by broker in respect of brokerage services

#GSTCase-81-Person letting out property on rent is eligible to take Input Tax Credit of tax charged by broker in respect of brokerage services                                                                                                                                 CA Arpit Haldia   Adwitya Spaces (P.) Ltd. 98 taxmann.com 316 (AAR - TAMILNADU)   Query Whether applicant is eligible to take Input Tax Credit of the CGST & SGST charged by M/s Catalyst Consulting Chennai in respect of brokerage ...

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#GSTCase-79- Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service explained- (AAR Gujarat)

Rishi Shipping. 94 taxmann.com 147 (AAR - GUJARAT)  1. Query What would be applicability of GST on storage charges for storing imported agri product in godowns. 2. Facts The applicant has submitted that they do not have their own warehouse/godown space. They have occupied the same from Government/Private parties. As a part of their services, they provide service of warehouse/space on rent to their ...

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#GSTCase-71-Renting of Immovable Property-GST applicable on Electricity and Water Charges collected on actual basis from Tenant along with Rent- (AAR – MAHARASHTRA)

E-Square Leisure (P.) Ltd. 104 taxmann.com 121 (AAR - MAHARASHTRA) 1. Query Query 1: Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actual?  Query 2: In case GST is levied, what is the rate of GST applicable on the said reimbursement of expenses. 2. Facts Applicant intends to enter in to a contractual agreement with the ...

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#GSTCase-38: Activity of Supply of Non-Air-Conditioned Motor Vehicle is an activity of Renting of Motor Vehicle- and the story of Hiring and Renting Continues

1. Query: What is the applicable GST rate on supply of non-air conditioned vehicles on hire to Indian Army. 2. Facts: The applicant has been awarded contract to provide both air conditioned and non-airconditioned vehicles on hire to the Indian Army. Serial no. 15 of the exemption notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 reads as follows:- Heading 9964 Transport of passengers, with or without ...

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#GST-Case-31-Is there any difference between Renting of Motor Vehicle and Hiring of Motor Vehicle in GST Regime

SST Sustainable Transport Solutions India (P.) Ltd 100 taxmann.com 122 (AAR - MAHARASHTRA)   Query:   What would be the applicable tax rate activity of providing Buses along with Driver, Fuel & Maintenance for use of General Public at Large Services for Transport of General Public against Service Charges calculated the Total Run effective kilometers?   Facts:   The Nagpur Municipal Corporation was entrusted ...

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