GST
18% GST Payable On Amount Received From Mercedes Benz India Towards Reimbursement Of “Loss On Sale Of Demo Car”: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car.”.The bench of Tanisha Dutta and Joyjit Banik has observed that the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car” shall...
No GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAAR
The West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.The bench of Navneet Goel and Devi Prasad Karanam, while upholding AAR's ruling, has observed that the S.K. oil shop of the dealer under the Kerosene Control Order, 1968, is also a "fair price shop" as commodities, i.e., S. K. oil under...
Indirect Tax Cases Weekly Round-Up: 3 March To 9 March 2024
Delhi High Court Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against...
E-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that e-commerce operators are liable to collect TCS for providing a platform for selling digital gold.The bench of Dr. M.P. Ravi Prasad and Kiran Reddy T. has observed that the applicant supplies the services of e-commerce platforms through the app, for which they get the consideration equivalent to a certain percentage on the value of...
Indirect Tax Cases Weekly Round-Up: 18 To 24 February 2024
Kerala High Court Yoga And Meditation Charges Are Subjected To Tax Under Kerala Tax On Luxuries Act: Kerala High Court Citation: 2024 LiveLaw (Ker) 125 Case Title: Bethsaida Hermitage & Tourism (P) Ltd Versus State Tax Officer The Kerala High Court has held that yoga and meditation charges are subjected to tax under the Kerala Tax on Luxuries Act. Allahabad High...
GST Exemption On Supply Of Dal To Department For Women, Children, Disabled & Senior Citizens: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that no GST is payable on the supply of dal to the Department for Women, Children, Disabled, and Senior Citizens.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the purchase is made for use by that institution and not for commercial or trade purposes. The supplies made by the applicant will be exempt from CGST...
GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.The bench of K. Ravi Sankar and B. Lakshmi Narayana has observed that the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is reselling the same...
No GST Exemption On Pure Services Received By AIIMS From Vendors: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on pure services received from Vendors.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is not the Central Government but a “Governmental Authority” as it is established by the Government by the Act of Parliament. The...
No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is providing renting of buildings to GHMC and municipalities, and there is no direct relation between...
Indirect Tax Cases Weekly Round-Up: 11 To 17 February 2024
Delhi High Court Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period Case Title: M/S Bharti Enterprises Versus Commissioner, Value Added Tax, Department Of Trade And Taxes & Ors. The Delhi High Court has directed the department to consider refunding the input tax credit (ITC) in light of the...
Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.The bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that 'healthcare services' can be defined as a service by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy. But...
Indirect Tax Cases Monthly Round Up: January 2024
Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors. Citation: 2024 LiveLaw (SC) 26 The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service...