Category Archives: GST Judgments Advance Ruling

No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR

By | April 2, 2019

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 »

Rate of GST on Marine diesel engines, gear boxes for use in vessels : AAR Clarify

By | April 2, 2019

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 »

No Advance Ruling on place of supply of services : AAR

By | April 2, 2019

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 »

Repair & servicing of Transformer is a composite supply and not job work : AAR

By | March 28, 2019

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 »

GST on Interest on short term loan charged by Del Credere Agent : AAR Ruling

By | March 22, 2019

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 »

Annual maintenance contracts is supply of Services under GST : AAR

By | March 22, 2019

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 »

Valuation for GST if Separate Agreement with buyer for Land & Construction : AAR Clarify

By | March 20, 2019

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 »

Delay in filing GST Appeal by more than 30 days can not be condoned by GST Appellate Authority : HC

By | March 20, 2019

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 »

Supplier of Taxable & Exempt supplies requires GST registration if total turnover exceeds threshold limit : AAR

By | March 19, 2019

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 »

18% GST on Outdoor catering services : AAAR

By | March 16, 2019

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 »