Supply Of Telecommunication Services To Local Authority Is A Taxable Service: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that the supply of telecommunication services to local authorities is a taxable service.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that Vodafone Idea Limited is providing data and voice services to the Greater Hyderabad Municipal Corporation (GHMC) and to the employees of the municipalities. There is no direct relation between the services provided by Vodafone Idea Limited and the functions...

Product Marketed Under Brand Name "Ber Berry" Is Classifiable Under GST Tariff Heading 2008: AAR

The Madhya Pradesh Authority of Advance Ruling (AAR) has ruled that the product marketed under the brand name "Ber Berry" manufactured and supplied is covered and classifiable under the GST Tariff heading 2008.The two-member panel of Virendra Kumar Jain and Manoj Kumar Choubey observed that chapter 8 exclusively covers fresh fruit or fruit cooked by steaming or boiling in water. However, the applicant's procedure exceeds the process covered by chapter 0811. In the applicant's case, the...

Supply Of Food And Drinks In Trains Or At Platforms Attracts 5% GST: AAAR

The Delhi Appellate Authority of Advance Ruling (AAAR) has ruled that the GST rate on the supply of food and drinks, whether in trains or at platforms (static units), will attract 5% GST without an Input Tax Credit (ITC). The two-member bench of Mallika Arya and Ankur Garg ruled that the supply of newspapers to pessangers is exempt from GST. The appellant has entered into an agreement with IRCTC/Indian Railways for the supply of food and beverages (packed/MRP/cooked) to the...

Sale Of Internet Advertising Space Except On Commission Is Exigible To 18% GST: AAR

The Karnataka Authority of Advance Ruling (AAR) consisting of M.P.Ravi Prasad and T.KIran Reddy has ruled that the sale of internet advertising space (except on commission) is exigible to 18% GST.The applicant, Myntra Designs Private Limited, owns an e-commerce portal, www.myntra.com, and is a major Indian fashion e-commerce company. The applicant is engaged in the business of selling fashion and lifestyle products through the said e-commerce portal. The suppliers of fashion and...

Activity Of Providing Free Complimentary Cricket Match Tickets Is Exempted From GST: AAAR

The Punjab Appellate Authority of Advance Ruling (AAAR)has ruled that the GST is payable on the activity of providing free complimentary cricket match tickets. However, where complimentary tickets are being provided by the appellant to a related person or a distinct person, it shall fall within the ambit of supply on account of Schedule I and the appellant would be liable to pay tax. The bench of Aruna Narayan Gupta and Kamal Kishor Yadav has observed that the appellant would not...

Vessel Support Services Provided In Relation To Foreign Vessels Sailing To Other Countries Falls Under "Export of Services": AAR

The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that the vessel support services provided in relation to foreign vessels sailing to other countries outside India fall under "export of services" as per Section 2(6) of the IGST Act, as the "place of supply" in such cases is entirely "outside India". The two-member bench of T.G.Venkatesh and K.Latha has observed that if such vessels are calling at a port in India, then the Place of Supply in respect of that vessel is in...

GST Payable On Supply Of Medicines, Consumables Used For Providing Health Care Services To Out-Patients admitted To The Hospital: AAR

The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that the supply of medicines and consumables used in the course of providing health care services to outpatients admitted to the hospital for diagnosis, medical treatment, or procedures is not a composite supply. As a result, it is subject to GST. The two-member bench of T.G.Venkatesh and K.Latha has ruled that the supply of medicines and consumables used in the course of providing health care services to in-patients admitted...

No GST Payable On Scanning And Processing Of Results Of Examinations: Andhra Pradesh AAR

The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST is not payable on the scanning and processing of results of examinations.The two-member bench of D. Ramesh and RV Pradhamesh Bhanu has observed that the printing of pre-examination items like question papers, OMR sheets (Optical Mark Reading), and answer booklets for the conducting of an examination by the educational boards be treated as an exempted supply of service. The AAR has ruled that printing post-exam...

Renting Land For Fish/Prawn Farming Attracts 18% GST : AAR

The Andhra Pradesh Authority of Advance Ruling (AAR), consisting of D. Ramesh and RV Pradhamesh Bhanu, has ruled that 18% GST is payable on the rental of land for fish or prawn farming as the purpose of use of land was not mentioned in the lease agreement. The applicant had executed an agreement with Grobest Feeds Corporation (India) Private Limited for the purpose of taking a vacant land with a water channel meant for fish/prawn farming. The applicant approached the Authority seeking...

Toll Charges Are Included In The Value Of Outward Supply: Tamil Nadu AAR

The Tamil Nadu Authority of Advance Ruling (AAR) consisting of T.G.Venkatesh and K.Latha has ruled that the value of toll charges, being incidental expenses incurred while providing outward supply, is liable to be included in the value of outward supply of service. The applicant is in the business of providing support services in relation to the rental of road vehicles, including buses, coaches, cars, and other motor vehicles. The operator is classified as HSN Code 996601, while other...

Contracts With Municipalities Towards Supply Of Solid Waste Management, Except Bio-CNG Is Exempted From GST: AAR

The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that contracts with municipalities towards supply of solid waste management, except Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation, are exempted from GST. The two-member bench of G. Venkatesh and K. Latha has ruled that contracts entered into with various city corporations and municipalities towards the supply of pure services towards the removal of legacy waste dumped at dump sites...

E-Rickshaw Sold Without Battery Classifiable As An "Electrically Operated Motor Vehicle" : West Bengal AAR

The West Bengal Authority of Advance Ruling consisting of Brajesh Kumar Singh and Joyjit Banik has ruled that a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, when supplied without a battery, is classifiable as an "electrically operated motor vehicle" under HSN 8703. The applicant is in the business of importing spare parts for electrically operated vehicles. The applicant intends to enter into the business of manufacturing and reselling electrically...