GST
GST Not Payable On Monthly Collection Not Exceeding Rs.7500 Per Member Of RWA: AAR
The Telangana Authority of Advance Ruling (AAR) consisting of B. Raghu Kiran and S.V. Kasi Visweswara Rao has ruled that GST is not payable on monthly collection not exceeding Rs. 7500 per member of the Resident Welfare Association (RWA). The applicant, M/s. Jayabheri Orange County Owners Association, is a Resident Welfare Association (RWA) collecting monthly maintenance charges,...
GST Payable On Medical Health Insurance Premium For Employees: AAR
The Telangana Authority of Advance Ruling (AAR) consisting of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that GST is payable on medical health insurance premiums for employees. The applicant, M/s. Hyderabad Metropolitan Water Supply and Sewerage Board, has paid medical insurance premiums to provide health insurance to the employees, pensioners and their family members....
Tax Cases Weekly Round-Up: 29 May To 4 June, 2022
Karnataka High CourtJust Because The Ratio For Payment Of Service Tax Not Adhered To, Assessee Not Liable To Pay Double Tax As Penalty: Karnataka High Court Case Title: The Vice Chairman Settlement Commission & Anr. versus M/s Zyeta Interiors Pvt. Ltd & Anr. The Karnataka High Court has ruled that merely because the ratio in which service tax was required to be paid by...
Supply Of Works Contract Services To Nagar Nigam Attracts 12% GST: AAR
The Gujarat Authority of Advance Ruling (AAR) consisting of Arun Richard and Atul Mehta has ruled that 12% GST is payable on the supply of work contract services to Nagar Nigam. The applicant, M/s Amnex Infotechnologies Private Limited, submitted that Request for Proposal (RFP), issued by the Shahjahanpur Nagar Nigam, Uttar Pradesh, for the selection of a Master System Integrator...
Sale Of Car By Company After Using It For Business Purpose Attracts 18% GST: AAR
The Gujarat Authority of Advance Ruling (AAR) consisting of Arun Richard and Atul Mehta has ruled that 18% GST is payable on the sale of a car by a company after using it for business purposes.The applicant, M/s. Dishman Carbogen Amcis Limited, purchased a new car for Rs. 80 lakhs on 16-02-2018 for use in its business. The applicant did not avail GST Input Tax Credit at the time of purchase...
Monthly Digest Of Tax Cases: May 2022
Indirect Taxes Supreme Court GST Council Recommendations Not Binding On Centre & States; Both Parliament & State Legislatures Can Legislate On GST : Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw (SC) 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council...
Schools Not Entitled To Pay GST On Canteen And Transportation Services: AAR
The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Magoo and T.R. Ramnani has ruled that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by schools. The applicant, Rahul Ramchandran, has a new business under the trade name "Nashik Cambridge Pre-school". The applicant intends to supply certain services...
Occupation Health Check-Up Service By The Hospital Are Health Care Services, No GST Payable: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) consisting of Seema Arora and Milind Torawane has ruled that no GST is payable on the occupational health check-up service by the hospital as it was covered under health care services. The appellant, M/s. Baroda Medicare Private Limited, is running 3 multi- specialty hospitals under the brand name "Sunshine Global Hospitals'...
Tax Cases Weekly Round-Up: 22 May To 28 May 2022
Supreme Court Case Name: Union of India And Anr. v. M/s. Mohit Minerals Through Director Citation: 2022 LiveLaw (SC) 500 Separate IGST On Indian Importers For Ocean Freight Against Concept Of "Composite Supply", Violates Section 8 CGST Act : Supreme Court The Supreme Court has held when the Indian importer is liable to pay Integrated Goods and Services Tax (GST) on...
LNG Jetties Is Not In The Nature Of 'Plant And Machinery', ITC Not Eligible: Gujarat AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR), comprised of Seema Arora and Milind Torawane, ruled that LNG jetties are not in the nature of "plant and machinery," but rather serve as the foundation for the installation of re-gasification equipment, apparatus, and machinery.The input tax credit on inputs, input services, and capital goods for the purpose of building these...
No GST & TDS Applicable On Renting Of Immovable Property To Social Justice Department: AAAR
The Maharashtra Appellate Authority of Advance Ruling, consisting of members Asok Kumar Mehta and Rajiv Kumar Mital, has ruled that the renting of immovable property to the social justice department is exempt from GST and TDS.The appellant, Shital Tukaram Borade, is unregistered and is in the business of providing the services of renting out immovable property situated in Nashik, and is...
No GST Payable On Sewage Treatment Plant: AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) consisting of members Rajeev Kumar Mital and Ashok Kumar Mehta has ruled that sewage treatment plants (STP) are exempted from the goods and service tax (GST).The appellant, Rashtriya Chemicals and Fertilisers Limited, is in the business of manufacturing and selling fertilisers and industrial chemicals. The appellant has its...