Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state Held ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable… Read More »
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 »
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 »
On due consideration of the arguments of the learned counsel for the parties so also the provisions of Section 4 of the IGST Act, we are of the view that officers appointed under the MPGST Act are authorized to be proper officers for the purpose of IGST and, therefore, the contention of the petitioner that… Read More »
Input tax Credit available on Demo Car/ Test Drive car Input tax paid on purchase of goods used for demonstration purpose to customer can be availed as input tax credit on capital goods and set off against output tax payable under GST Explanation by CA Satbir Singh AUTHORITY FOR ADVANCE RULINGS, KERALA A.M. Motors., In re… Read More »
It is lawful to structure agreement by fixing land cost after absorbing development charges. Input Tax Credit availed in respect of GST paid on goods and/or services used/consumed for development of land, in respect of plots sold after issuance of Completion Certificate is liable to be reversed on pro rata basis AUTHORITY FOR ADVANCE RULINGS,… Read More »
The transfer of right to use of any goods for any purpose is liable to GST. Free medical instrument supplied with other goods to hospitals, for a specific period constitute composite supply liable to GST under Sr. No. 17(iii) – Heading 9973 as transfer of right to use of any goods for any purpose Placement… 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 »