Category Archives: GST Judgments Advance Ruling

ITC not allowed for FY 2019-20 if supplier filed GST returns in November 2020 : AAR

By | September 15, 2021

AUTHORITY FOR ADVANCE RULINGS WEST BENGAL Eastern Coalfields Ltd., In re BRAJESH KUMAR SINGH AND JOYJIT BANIK, MEMBER CASE NUMBER 08 OF 2021 & ORDER NUMBER 07/WBAAR/2021-22 AUGUST  9, 2021 Chanchal Kumar Chandra for the Applicant. Preamble A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods… Read More »

No ITC on Renting of Motor Vehicle :AAR

By | June 12, 2019

AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Mohana Ghosh, In re SYDNEY D’ SILVA AND PARTHASARATHI DEY, MEMBER CASE NO. 09 OF 2019 ORDER NO. 06/WBAAR/2019-20 JUNE  10, 2019 Sambit Das for the Applicant. RULING   1. Admissibility of the application 1.1 The Applicant, stated to be supplying cabs on a rental basis, seeks a ruling on whether credit is admissible… Read More »

Separate GST Rates on supply from Restaurant & sweetshop operated from same premises :AAAR

By | May 31, 2019

Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed.   Sale of sweets, namkeens, cold drinks and other… Read More »

GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC

By | May 21, 2019

HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH  28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »

ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling

By | May 19, 2019

Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »

Manufacturing services on physical inputs owned by principal is Job work : AAR

By | May 16, 2019

Manufacturing services on physical inputs owned by principal is treated as service by way of job work and is covered under Heading No. 9988 and, thus, activity of job work carried out on materials supplied by principal falling under HSN 5702 & 5703 are taxable at rate of 2.5 per cent CGST and 2.5 per… Read More »

Supply of medicines & consumables to in-patients is exempt from GST being Composite Supply : AAR

By | May 16, 2019

Supply of medicines, consumables, surgical items, items such as needles, reagents, etc., used in laboratory, room rent used in the course of providing healthcare services to in-patients and patients admitted for a day procedure such as IVF for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be… Read More »

No GST on medicines supplied to in-patients during Treatment: AAR

By | May 16, 2019

 Supply of medicines, consumables, surgical items, items such as needles, reagents etc used in laboratory, room rent used in course of providing health care services to in-patients for diagnosis or treatments which are naturally bundled and are provided in conjunction with each other, would be considered as ‘Composite Supply’ and eligible for exemption under category… Read More »

GST TDS on Work for Municipal Corporation : Rajasthan AAR clarify

By | May 8, 2019

Classification of any goods or services or  both; determination of the liability to pay tax on any goods or services or both; How TDS will apply under GST on Work contract given by Municipal Corporation ?  whether any particular thing done by the applicant with respect to any goods or services or both amounts to… Read More »

GST on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

By | May 7, 2019

Held   The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the… Read More »