No ITC on free supply of electric items to flood affected people of Kerala under CSR expense : The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h)… Read More »
The marine diesel engine and gear boxes supplied for use in vessels 1 goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable 5% GST as per Serial No.252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06,2017. If it is… Read More »
Held Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the ‘Place of Supply of the services supplied by the applicant which is beyond the jurisdiction… Read More »
Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719 and… Read More »
APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Shreenath Polyplast (P.) Ltd., In reAJAY JAIN, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/2 JULY 24, 2018 Bhavesh S. Lakhani and Pravin Dhandhariya, CA for the Applicant. Dr. Prasad Varwantkar for the Respondent. RULING (AJAY JAIN, MEMBER ) M/s. Shreenath Polyplast Pvt. Ltd. raised the following questions for advance ruling – “Whether an amount charged as… Read More »
Issue : Applicability GST on the AMCs for diesel and natural gas engines sold by it. Held The Authority for Advance Ruling (AAR), Maharashtra has held that the supply under annual maintenance contracts (AMCs) are a “composite supply” and classified them as service. “It is submitted that the main object of the contract is to… Read More »
Issue : The Applicant states that they enter into two separate agreements with the buyer, for sale of undivided share of land and another for construction, though they are both intrinsically connected with each other. In the opinion of the Applicant, even in this case the valuation should be in terms of Para 2 of… Read More »
Allahabad High Court M/s Shanti Eat Udyog Surir Kala Tehsil Mant District Mathura Vs State of U.P. Appeal Number : Writ Tax No. 1711 of 2018 Date of Order : 18/01/2019 1. Supplementary affidavit filed today is taken on record. 2. Admittedly, the period of limitation to file a first appeal under Section 107 of… Read More »
Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section… Read More »
APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Rashmi Hospitality Services (P.) Ltd., In re AJAY JAIN AND DR. P.D.VAGHELA, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/3 JULY 31, 2018 Surendra Shetty and Mehul P. Buch for the Applicant. RULING The Appellant M/s. Rashmi Hospitality Services Private Limited submitted that it is having business of caterers and supply food, beverages and other eatables (non-alcoholic… Read More »