Tag: #supply

Part-2 Scope of Supply and Consideration in GST

This Video Presentation Discusses about Scope of Supply and What is Meant by Consideration in GST.. Our Effort is to share concepts of GST with an overall Understanding and Understanding the Scope of Supply without Discussing Definition about “Consideration”, “Goods”, “Services”, “Person” and “Business” would be Incomplete.. This video discusses the term “Consideration” and subsequent videos would discuss the other term and then rounding up ...

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GST Compilation to All Relevant Rule, Notifications and Circular-Section 7 of CGST Act, 2017-Scope of supply

Compilation to All Relevant Rule, Notifications and Circular-Section 7 of CGST Act, 2017-Scope of Supply    CA Arpit Haldia    Corresponding Rule-Not Applicable   Relevant Notification-CGST S. No. Notification No. Particulars 1. Notification No. 14/2017-Central Tax (rate) Dated 28th June 2017 as amended by 16/2018-Central Tax (Rate) dated 26th July 2018 To notify the supplies which shall be treated neither as a supply of goods ...

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#GSTCase-89- Value of supply of goods in case of supply by one distinct entity (factory/depot) as defined u/s25(4) of the CGST Act to another distinct entity having same PAN (factory/depot).-Second Proviso to Rule 28

Kansai Nerolac paints Ltd., 106 taxmann.com 288 (AAR - MAHARASHTRA)  1. Query Whether applicant can apply Second Proviso to Rule 28 of the GST Rules, 2017 to determine value of supply of goods by one distinct entity (factory/depot) as defined u/s25(4) of the CGST Act to another distinct entity having same PAN (factory/depot). 2. Facts Applicant is engaged in manufacture and sale of decorative ...

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#GSTCase-74-Supply of Ice Cream by Outlets with no facility of serving/dining is supply of goods(AAR – MAHARASHTRA) – A Word of Caution for Food/Ice Cream Outlets in GST

Arihant Enterprises 104 taxmann.com 230 (AAR - MAHARASHTRA) 1. Query Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of “goods” or supply of” service” or a “composite supply” and subject to GST accordingly? 2. Facts The applicant is, inter alia, engaged in the business of reselling Ice-creams in wholesale as well as retail sale packages. The applicant ...

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#GSTCase-43-Supply of Goods to Railways under HSN 8607: Dilemma for Suppliers

Abhishek Tibrewal (HUF), 101 taxmann.com 480 (AAR-WEST BENGAL)  1. Query:  What would be the appropriate classification for Springs of Iron and Steel supplied to Railways i.e. HSN 8607 i.e. or 7320? 2. Facts  Applicant is manufacturer and supplier of Springs of Iron and Steel to Railways. The relevant Entry falling under HSN 8607 at 5% is as follows: Parts of railway or tramway locomotives or ...

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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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#GSTCase-32-Contract for replacing existing street lighting system including O & M of alongwith transfer of ownership of goods at the end of tenure of agreement (without any extra consideration) in not pure supply of service

Superwealth Financial Enterprises (P) Ltd. 100 taxmann.com 402 (AAR - ODISHA)   (GST AAR Odisha) 1. Query: Query 1: Whether Contract between the Municipal Corporation and the Applicant for providing energy saving street lighting services, is of the nature of pure service contract or composite supply contract in the nature of Works Contract? Query 2: Does it make any difference if at ...

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Taxability of Supply of Food by Education Institution to its Students or by a person other than Educational Institution to its Students

Circular No. 85/2019 has been issued by CBIC on 1st January 2019 to clarify the leviability of tax on supply of foods made by Educational Institutions to its students and by a person other than educational Institution to the students at a canteen or a mess in the Educational Institution. Further amendment has been carried out in Explanation-1 to Entry 7(i) of Notification No. 11/2017-Central ...

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#GSTCase-17- Providing Free Tickets Falls under the ambit of Supply against Consideration-Is it well founded

Case-17- K.P.H. Dream Cricket (P.) Ltd 98 taxmann.com 243 (AAR-PUNJAB) 1. Query Query 1: Whether free tickets given as "Complimentary Tickets" falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Query 2: Whether the applicant is eligible to claim Input Tax Credit (for short "ITC") in respect of complimentary ...

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#GSTCase-9-United Breweries Ltd.-[2018] 99 taxmann.com 107 (AAAR-KARNATAKA)

#GSTCase-9-United Breweries Ltd.- 99 taxmann.com 107 (AAAR-KARNATAKA)  Query: Whether GST is payable by brand owner on ‘surplus profit’ transferred by contract brewing/bottling units (hereinafter referred to as the ‘CBU’) to Brand Owner out its manufacturing activity. Facts of the Case: Appellant was engaged in manufacture and supply of beer under various brand names. Appellant, apart from manufacturing beer on its own, also had an arrangement ...

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