AAR
18% GST Payable On The Commission If Commission Is Deducted On The Bonus Amount As An Intermediary: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that 18% of the commission will be deducted from the bonus amount as an intermediary.The bench of Kasi Visweswara Rao and Sahil Inamdar has observed that 5% GST is payable on the rest of the amount, which is arrived at after excluding the commission from the entire bonus, as it would be included as the value of supply of canteen...
12% GST Payable On Accommodation Building Located Outside The Boundary Of The Religious Place: AAR
The Ahmedabad Bench of the Authority of Advance Ruling (AAR) has ruled that GST is payable on accommodation buildings located outside the boundary of the religious place.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that Nandini Ashram Trust is liable for GST registration in terms of Section 22 of the CGST Act, 2017, subject, however, to the threshold limit of his...
Inter-State Supply Of Ambulances To Tripura Government Attracts 28% IGST: AAR
The Telangana Authority of Advance Ruling (AAR) has held that the supply of ambulances to the Tripura government attracts 28% IGST as it is an interstate supply.The bench of Kasi Visweswara Rao and Sahil Inamdar ruled that the liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of Section 12 of the CGST/TGST Act, 2017, and that...
ITC Not Allowable On Construction Of Shed Using Prefabricated Technology: Telangana AAR
The Telangana Authority of Advance Ruling (AAR) has held that input tax credit (ITC) is allowed for the construction of sheds using prefabricated technology.Sahil Inamdar has observed that the Pre-Fabricated Sheds (PFS) being constructed are, therefore, immovable property, and the input tax credit is not admissible on the inward supplies, which may include works contract services, for...
Tax Cases Weekly Round-Up: 23 April To 29 April, 2023
Bombay High Court Goa Value Added Tax (12th Amendment) Act, 2020 Defies The Doctrine Of Separation Of Powers: Bombay High Court Case Title: Rohan Lobo Versus State Of Goa The Bombay High Court has held that the Goa Value Added Tax (12th Amendment) Act, 2020, is an impermissible judicial override defying the doctrine of separation of powers. Material Triggering Reassessment...
Transfer Of Going Concern By AAI To Adani Jaipur Airport Does Not Attract GST: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has ruled that GST is not applicable on transfers of going concern by the Airport Authority of India (AAI) to Adani Jaipur Airport.The bench of Umesh Kumar Garg and Mahesh Kumar Gowla has observed that the invoice raised by the applicant for reimbursement of the salary/staff cost on M/s. Adani Jaipur International Airport Limited is a...
Supply Of Precast Manhole Using The Steel And Cement Attracts 18% GST: Rajasthan AAR
The Rajasthan Authority of Advance Ruling (AAR) has ruled that the supply of precast manholes using steel and cement attracts 18% GST.The bench of Umesh Kumar Garg and Mahesh Kumar Gowla has observed that precast manholes and rises are movable property; hence, the supply of precast manholes and rises is a supply of goods and not a supply of services on the basis of the findings.The applicant,...
Wooden Ice Cream Sticks And Spoons Exigible To 12% GST: AAR
The Karnataka Authority of Advance Ruling (AAR) ruled that 12% GST is exigible on wooden ice cream sticks and wooden ice cream spoons.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that heading 4419 covers tableware and kitchenware of wood, and specifically, 4419 90 covers tableware and kitchenware of other wood, i.e., other than bamboo wood. Further HSN...
Services Provided By Branch Office To Head Office And Vice Versa Will Attract GST: AAR
The Tamil Nadu Authority for Advance Ruling (AAR) has held that the services, including those of common employees of a person, provided by branch offices to the head office and vice versa, each having a separate GST registration, will attract GST.The bench of R. Gopalsamy and N. Usha has observed that even the services of employees deployed from a registered place of business to...
Tax Cases Weekly Round-Up: 2 April to 8 April, 2023
Supreme Court Memorandum Issued By The Government To Deduct 4% TDS Is Not Ultra Vires To Tripura Sales Tax Act: Supreme Court Case Title: The State Of Tripura Versus Chandan Deb Citation: 2023 LiveLaw (SC) 280 The Supreme Court has held that the liability to pay the tax shall be on the transferor who transfers the right to use any goods as per proviso to Section 3(1) read...
Subsidized Deduction Made From The Employees Availing Food In The Factory/Corporate Office Would Not Be Considered A 'Supply' Under GST: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that a subsidized deduction made by the applicant from the employees who are availing food in the factory or corporate office would not be considered a 'supply' under the GST Act.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that input tax credit (ITC) will be available to the applicant on the GST charged by the...
One Time Premium Received On Allotment Of Completed Commercial Units/Building Attracts 18% GST: AAR
The Gujarat Authority for Advance Ruling (AAR) has held that a one-time premium received by the applicant on allotment of completed commercial units or buildings attracts 18% GST.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has held that the one-time premium received by the applicant on allotment of completed commercial units or buildings is a taxable supply in terms of Section...