Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »
Supply of ElectroInk with consumables constitutes mixed supply, taxable at highest applicable GST rate. Issue Whether the combined supply of ElectroInk along with consumables and operator parts under the Indigo Press contract constitutes a mixed supply under GST law and its applicable tax rate. How the time and value of supply are determined for the… Read More »
Masala Paan Classification as Food Preparation Not Elsewhere Specified Under Chapter Heading 2106 90 99 Taxable at 18% GST Issues Whether “Masala Paan” or “Meetha Paan” is appropriately classified under Chapter Heading 2106 90 99 of the GST Tariff as a food preparation not elsewhere specified or included. Whether the supply of “Masala Paan” constitutes… Read More »
Input Tax Credit Is Ineligible for Breakwater Construction as It Is an Excluded Civil Structure Input Tax Credit Is Ineligible for Breakwater Construction as It Is an Excluded Civil Structure Issue Whether the applicant is eligible under Sections 16 and 17 of the CGST/MGST Act to avail Input Tax Credit (ITC) on works contract services… Read More »
In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000 Issue Whether room rent, diagnostic tests, medicines, consumables, and food provided to in-patients form a composite supply of healthcare services, and whether such bundled services are exempt from GST under Section 8 and Section 11 of the CGST/MGST Act, 2017. Facts Business… Read More »
GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt Issue Whether GST is payable under Section 9 of the CGST/MGST Act on subsidized canteen recoveries made from employees’ salaries, and whether Input Tax Credit (ITC) is available on third-party canteen service invoices. Whether GST is payable on notice pay recoveries… Read More »
Exceptions to monetary limits in CBDT Letter dated 20-8-2018 do not apply retrospectively to pending appeals Issue Whether the exceptions introduced by the CBDT letter dated 20-8-2018 modifying Circular No. 3/2018 dated 11-7-2018 apply retrospectively to pending Revenue appeals filed under section 260A before 20-8-2018. Whether a Revenue appeal filed prior to 20-8-2018 with a… Read More »
Supplies from bonded warehouses to foreign-bound vessels are neither a supply of goods nor services. Issue Whether the outward supply of duty-free imported goods from a special bonded warehouse to foreign-going merchant vessels, Indian Navy ships, and Indian Coast Guard ships qualifies as an “export of goods” (zero-rated supply) under the GST framework, or if… Read More »
Inedible mixed Pooja oil is classifiable under Heading 1518, attracting a 5% GST rate. Issue Whether the proposed ‘Pooja oil’, an inedible mixture comprising 99% vegetable oils and 1% sesame oil, is classifiable under Heading 1518, thereby attracting a 5% GST rate, despite the product being labeled and marketed as non-edible. Facts The applicant is… Read More »