Applicant Engaged in diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests Questions “Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a.… Read More »
a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017 b) If Yes, Whether the Principal Supply in such case can be said to be… Read More »
1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?” 2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?” RULING 1. The… Read More »
HIGH COURT OF DELHI Sare Realty Projects (P.) Ltd. v. Union of India* S. RAVINDRA BHAT AND A.K. CHAWLA, JJ. W.P. (C) NOS. 1300, 2192, 2332, 2333, 2475 AND 2740 OF 2018 CM APPL. NOS. 9058, 9801 10262/11123 OF 2018 APRIL 9, 2018 ORDER 1. Counsel for the Revenue wishes to bring on record copies of Circular… Read More »
HIGH COURT OF ALLAHABAD U.P. Kar Adhivakta Sangthan (Regd.) v. State of U.P. PANKAJ MITHAL AND UMESH CHANDRA TRIPATHI, JJ. PIL NO. 38246 OF 2017 AUGUST 24, 2017 Naveen Chandra Gupta for the Petitioner. ORDER 1. Heard Sri Naveen Chandra Gupta, learned counsel for the petitioner, Sri Krishna Agarwal, learned counsel appearing on behalf of respondent no.1 and Sri… Read More »
Whether tax is payable on transportation and allied services relating to supply of goods. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant IAC Electricals Pvt Ltd Address 701 Central Plaza, 2/6 Sarat Bose Road, Kolkata-20 GSTIN 19AAACI6040B1Z1 Case Number 08 of 2018 Date… Read More »
Whether activity of printing by a photo lab is supply of goods or service and its classification Photo Products Company Pvt Ltd WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant Photo Products Company Pvt Ltd Address 8/2 Sido Kanhu Dahar, Kolkata – 700069… Read More »
Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant GKB Lens Pvt Ltd Address P-46, Kasba Industrial Estate, Phase II, Kolkata – 700107 GSTIN 19AACCG3446M1ZA… Read More »
Transfer of business as ‘going concern’ exempts from GST: Karnataka AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Rajashri Foods (P.) Ltd., In re HARISH DHARNIA AND DR. RAVIPRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 06 OF 2018 APRIL 23, 2018 RULING 1. M/s Rajashri Foods Private Ltd,, (hereinafter referred to as ‘Applicant’ holding GSTIN number 29AAACR6946B1ZC, having registered address… Read More »
whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not ? There is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt. [Join GST Online Course by CA… Read More »