Category Archives: GST Judgments Madhya Pradesh AAR

5% GST on GTA Services under RCM and 18% GST on coal beneficiation and loading charges: Madhya Pradesh AAR

By | March 14, 2020

Madhya Pradesh Authority of Advance Ruling M/s Madhya Pradesh Power Generating Company Limited (a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of… Read More »

GST exemption for activities is allowed only if work is in Panchayat limits : MP AAR

By | March 13, 2020

GST exemption available for activities covered in Article 243G if received in area covered under Panchayat limits AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd., In re MANOJ KUMAR CHOUBEY AND VIRENDRA KUMAR JAIN, MEMBER CASE NO. 23/2019 AND ORDER NO. 04/2020 JANUARY  16, 2020 Download Click here

No GST Exemption to Healthcare services provided by person other than clinical establishment : AAR

By | April 4, 2019

The Exemption is service specific and service provider specific.Thus to qualify for the said exemption and establishment has to satisfy dual condition of providing Health care services as well as being clinical establishment. As the service provided by the applicant may be healthcare services, they do not qualify to be a clinical establishment . Applicant… Read More »

ITC on Rented Cars is available : AAR

By | April 4, 2019

Applicant, Goods transport agency service provider, is entitled to avail ITC on cars (passenger vehicles) which are further supplied to customers on lease rent, subject to condition applicable in such supply of services as per notification number 11/2017-Central Tax(Rate) Dated 28-6-17.   At the termination of lease agreement/contract, if the vehicle is not further leased to… Read More »

No 12% concessional GST rate to works contract service for Govt projects for business purpose : AAR

By | September 27, 2018

, the projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection,… Read More »

5% GST on food, drinks and & snacks sold in Multiplex : AAR

By | September 27, 2018

Items supplied in Snack Bar and Food Court shall be chargeable to GST in terms of Notification 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 »

No GST even if toll charges collected by sub contractor : AAR

By | September 19, 2018

In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even… Read More »

No Advance Ruling can be given on admissibility of Cenvat credit as transitional credit under GST : Madhya Pradesh AAR

By | September 8, 2018

AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Sasan Power Ltd., In re RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER ADVANCE RULING NO. 1 OF 2018 JUNE  6, 2018 Gopal Mundra, Ravi Ghiyani and Mrs. Laxmi Vyas for the Applicant. ORDER   1. Brief facts of the case 1.1 M/s. Sasan Power Ltd., Sasan (hereinafter referred to as “the Applicant”), are engaged in the business of… Read More »