GST
GST Exemption On Supply Of Dal To Department For Women, Children, Disabled & Senior Citizens: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that no GST is payable on the supply of dal to the Department for Women, Children, Disabled, and Senior Citizens.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the purchase is made for use by that institution and not for commercial or trade purposes. The supplies made by the applicant will be exempt from CGST and SGST if made to the institutional consumer.The applicant, Narayan Trading Corporation, has been...
GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.The bench of K. Ravi Sankar and B. Lakshmi Narayana has observed that the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is reselling the same to another buyer, be it export or indigenous. The bench agreed with the observation regarding the...
No GST Exemption On Pure Services Received By AIIMS From Vendors: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on pure services received from Vendors.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is not the Central Government but a “Governmental Authority” as it is established by the Government by the Act of Parliament. The GST exemption Notification 12/2017 was amended with effect from 01.01.2022 have omitted the phrase...
No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is providing renting of buildings to GHMC and municipalities, and there is no direct relation between the services provided by the applicant and the functions discharged by the Government Social Welfare College...
Indirect Tax Cases Weekly Round-Up: 11 To 17 February 2024
Delhi High Court Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period Case Title: M/S Bharti Enterprises Versus Commissioner, Value Added Tax, Department Of Trade And Taxes & Ors. The Delhi High Court has directed the department to consider refunding the input tax credit (ITC) in light of the circular issued by the Central Board of Indirect Taxes and Customs (CBIC) extending the benefit of the exclusion...
Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.The bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that 'healthcare services' can be defined as a service by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy. But the applicant is providing practical training to nursing students and psychologists, and hence the same is not...
Indirect Tax Cases Monthly Round Up: January 2024
Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors. Citation: 2024 LiveLaw (SC) 26 The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service and would not attract Sales Tax or Value Added Tax (VAT) assuming the transaction to be the sale of goods. The...
ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.The bench of Tanisha Dutta and Joyjit Banik has observed that settlement of mutual debts through book adjustment is a valid mode of payment under the GST Act. Recipients can pay the supplier by...
Indirect Tax Weekly Round-Up: 14 To 20 January 2024
Delhi High Court Delhi High Court Directs Customs Commissioner To Release Amount After Realising Redemption Fine, Penalty From Seized Foreign Currency Case Title: Oguljeren Hajyyeva Versus Commissioner Of Customs The Delhi High Court has directed the Customs Commissioner to release the remaining amount after realising the redemption fine and penalty from the seized foreign currency. Allahabad High Court UPGST | Truck Is Capital Asset Of Transporter, Seizure Without Notice...
GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.The bench of Amit Kumar Mishra and Riddhesh Raval has observed that applicants are eligible to avail of ITC on rooftop solar systems with installation and commissioning under the GST Act.The applicant is engaged in the business of manufacturing and selling welding wires. The applicant supplies its products and services after discharging 8% GST....
Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
Supreme Court Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors. On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised...
18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AAR
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.The bench of Amit Kumar and Harilal Prajapati has observed that F18 is a radioisotope and fluorodeoxyglucose (18F-FDG) is a compound. The products being radioactive and compounds of the radioisotope 18F merit classification under heading 2844 only, although they satisfy the condition mentioned in Chapter 30, i.e., a diagnostic reagent designed to be administered to the...