AAR
Vessel Support Services Provided In Relation To Foreign Vessels Sailing To Other Countries Falls Under "Export of Services": AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that the vessel support services provided in relation to foreign vessels sailing to other countries outside India fall under "export of services" as per Section 2(6) of the IGST Act, as the "place of supply" in such cases is entirely "outside India". The two-member bench of T.G.Venkatesh and K.Latha has observed that if...
GST Payable On Supply Of Medicines, Consumables Used For Providing Health Care Services To Out-Patients admitted To The Hospital: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that the supply of medicines and consumables used in the course of providing health care services to outpatients admitted to the hospital for diagnosis, medical treatment, or procedures is not a composite supply. As a result, it is subject to GST. The two-member bench of T.G.Venkatesh and K.Latha has ruled that the supply...
No GST Payable On Scanning And Processing Of Results Of Examinations: Andhra Pradesh AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST is not payable on the scanning and processing of results of examinations.The two-member bench of D. Ramesh and RV Pradhamesh Bhanu has observed that the printing of pre-examination items like question papers, OMR sheets (Optical Mark Reading), and answer booklets for the conducting of an examination by...
Renting Land For Fish/Prawn Farming Attracts 18% GST : AAR
The Andhra Pradesh Authority of Advance Ruling (AAR), consisting of D. Ramesh and RV Pradhamesh Bhanu, has ruled that 18% GST is payable on the rental of land for fish or prawn farming as the purpose of use of land was not mentioned in the lease agreement. The applicant had executed an agreement with Grobest Feeds Corporation (India) Private Limited for the purpose of taking a...
Toll Charges Are Included In The Value Of Outward Supply: Tamil Nadu AAR
The Tamil Nadu Authority of Advance Ruling (AAR) consisting of T.G.Venkatesh and K.Latha has ruled that the value of toll charges, being incidental expenses incurred while providing outward supply, is liable to be included in the value of outward supply of service. The applicant is in the business of providing support services in relation to the rental of road vehicles, including...
Contracts With Municipalities Towards Supply Of Solid Waste Management, Except Bio-CNG Is Exempted From GST: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that contracts with municipalities towards supply of solid waste management, except Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation, are exempted from GST. The two-member bench of G. Venkatesh and K. Latha has ruled that contracts entered into with various city corporations and...
E-Rickshaw Sold Without Battery Classifiable As An "Electrically Operated Motor Vehicle" : West Bengal AAR
The West Bengal Authority of Advance Ruling consisting of Brajesh Kumar Singh and Joyjit Banik has ruled that a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, when supplied without a battery, is classifiable as an "electrically operated motor vehicle" under HSN 8703. The applicant is in the business of importing spare parts for electrically...
Supply Of Printed Leaflet Product As Per Content Supplied By Recipient Is A "Composite Supply": AAR
The Tamil Nadu Authority of Advance Ruling (AAR) comprising of T.G.Venkatesh and K. Latha has held that the supply of printed leaflet products as per content supplied by the recipient is a composite supply as defined under Section 2(30) of the CGST/TNGST Act 2017 with "Supply of service of printing" as the principal supply. The applicant is one of the suppliers of printed...
Supply Of U-Bolt And Front Spring Bolt Made Up Of Steel Attracts 18% GST: AAR
The Uttarakhand Authority of Advance Ruling (AAR) consisting of members Anurag Mishra and Rameshwar Meena has ruled that 18% GST is payable on the supply of U-Bolt and Front Spring Bolt made up of steel.The applicant is in the business of manufacturing and supplying goods such as nuts, bolts, and springs, etc., and the application for advance ruling relates to the classification...
Tax Cases Weekly Round-Up: 19 June To 25 June, 2022
Delhi High Court Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court Case Title: Ernst & Young, US LLP Versus ACIT Citation: 2022 LiveLaw (Del) 586 The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a...
GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR
The Uttarakhand Authority of Advance Ruling (AAR)consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism (RCM) on the commission paid to the Overseas Commission Agent. The applicant is a manufacturer and carries on the business of supplying seasonings, spices, premixes and similar food products to its customers...
Advance Ruling Can't Be Sought After The Receipt Of The Notice: Madhya Pradesh High Court
The Madhya Pradesh High Court has ruled that the application under section 97 of the CGST Act for obtaining the advance ruling cannot be made before the Authority of Advance Ruling (AAR) during the pendency of the issue before the authority and after the receipt of the notice. The division bench of Justice Vivek Rusia and Justice Amar Nath has observed that the petitioner approached...