Tag Archives: AAR

AAAR Notified under GST for Union Territories by CBIC Notification No 04/2019 Union Territory Tax

By | May 19, 2019

Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax MINISTRY OF FINANCE(Department of Revenue) Notification No. 04/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 367(E).—Inexercise… Read More »

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 »

Pay GST on Services by Club to its members against subscription/membership fees : AAAR

By | April 4, 2019

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 »

Skill Development of Rural Artists is pure service, Exempt from GST : AAR

By | April 2, 2019

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 »

No ITC on free supply of electric items to flood affected Kerala under CSR expense : AAR

By | April 2, 2019

No ITC on free supply of electric items to flood affected people of Kerala under CSR expense : The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h)… Read More »

Repair & servicing of Transformer is a composite supply and not job work : AAR

By | March 28, 2019

Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719  and… Read More »

GST Centralised Advance Ruling Authority for taxpayers with 5 or more registration

By | June 26, 2018

Centralised Advance Ruling Authority The purpose of Authority of Advance Ruling under GST is to give clarity to taxpayers on their future tax liabilities under GST so that they can avoid litigations in future. With contradictory verdicts from Authority for Advanced Rulings (AAR) under the GST regime increasing the confusion among tax payers, the government… Read More »