Advance ruling application (ARA) has been filed to seek clarity on applicable rate of tax on transaction proposed to be executed by applicant in relation to tenders issued by ONGC for executing erection, commissioning and installation work on turnkey basis for petroleum operations During the course of hearing, impugned contract was awarded by ONGC to… Read More »
whether supply of ice-cream by the applicant from its retail outlets and in scoops would be treated as supply of “goods” or supply of “service” or a “composite supply” Held In the subject case there is a transfer of title in ice creams from the applicant to their customers and, therefore, as per entry no.… Read More »
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 »
Issue : The Advance Ruling Authority ruled that the applicant’s activities involve the supply of services . The appellant had filed an appeal against advance ruling with the prayer to set aside the impugned advance ruling on the grounds that the activities of the club were restricted to social welfare activities and did not grant… Read More »
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 »
Issue : Tax liability under GST for tour packages, which are provided to guests by way of separate services like accommodation, serving food and beverages, service of authorized guides, trekking accessories etc., against separate invoices ? Held :In case where a supply involves supply of both goods and services and value of such goods and… Read More »
Execution of ‘Livelihood for Artists and Local Art Hubs’ to empower skills of rural artists and artisans, as an administrative agency being a pure service, comes under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and is exempt from GST Note : As per Sr No 3 of of Notification No. 12/2017-Central… Read More »
Mixing of rubber compound on the materials supplied by the principal and returning the finished products such as rubber backed mats and matting to the principal constitute supply of job work services and the job work services applied on such goods are squarely come under SI.No.26(i)(b) of Notification 11/2017 (Central Tax (Rate)) and SRO.No. 370/2017and taxable… Read More »
The Karnataka High Court has directed the petitioner to approach the jurisdictional Nodal Officer to revise the GST TRAN-1 for non-technical errors. The Court also directed the Nodal Officer to consider the grievances of the petitioner within four weeks after providing an opportunity of hearing to the petitioner. The assessee filed GST TRAN-1. Subsequently, they… Read More »
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 »