Category Archives: GST judgments PUNJAB AAR

Pay GST on ancillary services relating to lease of Industrial Plots : AAR

By | November 21, 2018

APPELLATE AUTHORITY FOR ADVANCE RULING, CHANDIGARH Punjab Small Industries & Export Corporation Ltd., In re KUMAR GAURAV DHAWAN AND RAKESH KUMAR POPLI, MEMBER ADVANCE RULING NO. CT/01/AR/CHD./2018/8042 NOVEMBER  8, 2018 RULING   1. Present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 & similar provisions under Union Territory Goods and Services Tax… Read More »

No GST on Lab manuals which comprises of educational printed material : AAR

By | October 16, 2018

Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? Held Lab Manual being published by applicant which comprises of a bulk of instructional /educational printed material as per syllabus… Read More »

GST Payable on Free complimentary IPL Tickets : AAR

By | October 16, 2018

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 »