Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? Activity of applicant of providing complementary cricket match tickets… Read More »
Medicines supplied by hospital pharmacy to out-patients is taxable The Authority for Advance Ruling, Kerala ruled that for goods and services tax (GST) purposes, medicines and related items provided on an in-patient basis by a hospital through its pharmacy were provided as part of the composite supply of health care treatment and were not taxable.… Read More »
Tile adhesive and joint filler are taxable @ 18% GST. AUTHORITY FOR ADVANCE RULINGS, KERALA New RV Enterprises , in Re ADVANCE RULING NO. KER/19/2018 19.09.2018 Download Judgment Click here
supply of works contract awarded by Government, tax rate applicable is 12 per cent GST and sub contracts, if any, awarded will also attract 12 per cent GST Supply of work contract awarded by a company for construction of Biotech lab and administrative block at Life Science Park attracts 18 per cent GST AUTHORITY FOR… Read More »
GST registration limit in case of Joint owners of property The small business exemption, provided under section 22 is eligible to the co-owners separately in the case of jointly owned property, where rent is collected together, but divided equally and transferred to the respective co-owner. Engaging a co-owner to collect and distribute rent among all… Read More »
As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, 2017’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the question raised in the application, as it is lacking jurisdiction to decide the issue. T… Read More »
AUTHORITY FOR ADVANCE RULINGS, GUJARAT Take Off Academy, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADMISSION ORDER NO. GUJ/GAAR/ADM/2018/33 AUGUST 30, 2018 Samir Siddhapuria, Adv for the Applicatnt. RULING 1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001… Read More »
ADVANCE RULING 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @… Read More »
Serial No. 66(b)(iv) of Notification No. 12/2017–CT(Rate) dated 28/06/2017, as amended from time to time, as applicable, wholly exempts services provided to an Educational Institution relating to conduct of examination. The phrase ‘relating to’ expands the scope of this entry to include such support services without which conduct of the examination is not possible, unless they are… Read More »
Items supplied in Snack Bar and Food Court shall be chargeable to GST in terms of Notification No.il/2017-Central Tax (Rate) as amended by Notification No.46/2017-Central Tax (Rate) and corresponding notification under MPGST ACT,2017 at prevailing rate of 5%(2.5% SGCT and 2.5% CGST), subject to conditions laid down at Serial Number 7 of the parent Notification classifiable under… Read More »