GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »
Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »
“Charitable Activity” under GST is clearly defined under clause 2(r) of Notification No 12/2017-CT (Rate) dated 28.06.2017. The activities undertaken by the Applicant do not conform entirely to the definition. At best, the activities undertaken by the Applicant may be broadly defined as social welfare activities Such activity by an entity is an “adventure” and… Read More »
Whether ITC of IGST paid ‘bill to ship to’ model admissible to the applicant? Held Yes Rajasthan AAR UMAX Packing (A unit of UMA olymers Ltd.) RAJ/AAR/2018-19/23 dt:02.11.18 RULING The Issue raised by Uma Polymers Ltd. (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of Section 97(2)(d).… Read More »
The Applicant would be liable to pay GST on the value of commission received from website users/Pundits not for on total amount received AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Sadashiv Anajee Shete, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-32/2018-19/B-131 OCTOBER 23, 2018 Download Ruling Click here Related Post GST Judgments
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH 20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »
What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Held , Yes, GST Rate is 5% If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will… Read More »
Ada is taxable @5% under GST. Appellate Authority of Advance Ruling : Kerala Caltech Polymers Pvt Ltd Order No CT/3368/2018-C3 Dated 25.09.2018 Download Judgement Click here Related post Other GST judgments
whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane… Read More »