GST
Schools Not Entitled To Pay GST On Canteen And Transportation Services: AAR
The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Magoo and T.R. Ramnani has ruled that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by schools. The applicant, Rahul Ramchandran, has a new business under the trade name "Nashik Cambridge Pre-school". The applicant intends to supply certain services to his students, faculty, and staff. The applicant wants to provide pre-school education services to its...
Occupation Health Check-Up Service By The Hospital Are Health Care Services, No GST Payable: AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR) consisting of Seema Arora and Milind Torawane has ruled that no GST is payable on the occupational health check-up service by the hospital as it was covered under health care services. The appellant, M/s. Baroda Medicare Private Limited, is running 3 multi- specialty hospitals under the brand name "Sunshine Global Hospitals' at Manjalpur, Vadodara, and Surat. The hospital requested an advance ruling on whether the supply of...
LNG Jetties Is Not In The Nature Of 'Plant And Machinery', ITC Not Eligible: Gujarat AAAR
The Gujarat Appellate Authority of Advance Ruling (AAAR), comprised of Seema Arora and Milind Torawane, ruled that LNG jetties are not in the nature of "plant and machinery," but rather serve as the foundation for the installation of re-gasification equipment, apparatus, and machinery.The input tax credit on inputs, input services, and capital goods for the purpose of building these LNG jetties is not admissible. The appellant has entered into a concession agreement with the Gujarat...
No GST & TDS Applicable On Renting Of Immovable Property To Social Justice Department: AAAR
The Maharashtra Appellate Authority of Advance Ruling, consisting of members Asok Kumar Mehta and Rajiv Kumar Mital, has ruled that the renting of immovable property to the social justice department is exempt from GST and TDS.The appellant, Shital Tukaram Borade, is unregistered and is in the business of providing the services of renting out immovable property situated in Nashik, and is in receipt of rental income. The property was let out to the Social Welfare Department (Samaj Kalyan...
No GST Payable On Sewage Treatment Plant: AAAR
The Maharashtra Appellate Authority of Advance Ruling (AAAR) consisting of members Rajeev Kumar Mital and Ashok Kumar Mehta has ruled that sewage treatment plants (STP) are exempted from the goods and service tax (GST).The appellant, Rashtriya Chemicals and Fertilisers Limited, is in the business of manufacturing and selling fertilisers and industrial chemicals. The appellant has its head office in Mumbai, has two manufacturing plants located in Maharashtra, and has warehouses and...
GST Payable On Value Of Supply Which Includes Interest For Delayed Payment: AAR
The Telangana Authority of Advance Ruling (AAR) bench of members S.V. Kasi Visweswara Rao and B. Raghu Kiranhas ruled that the Goods and Service Tax is payable on the value of supply, which includes interest, late fee, or penalty for delayed payment.The applicant, M/s.Hyderabad Metropolitan Water Supply and Sewerage Board, is a local authority which has been making payments to the contractors in an equated yearly instalment manner, which consists of both the principal amount and interest...
'Ready to Eat' Popcorn Sold In Retail Packages Attracts 18% GST: AAR
The Telangana Authority of Advance Ruling, consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, has ruled that 18% GST is payable on 'ready to eat' popcorn sold in retail packages.The applicant, M/s. Agro Tech Foods Limited, is in the business of selling, among other commodities, Ready to Eat (RTE) popcorn. The popcorn is usually flavoured with salt, caramel, strawberry, chocolate, or kettle popcorn without any flavour. "Ready to eat" popcorn is obtained by popping the maize...
Transportation Of Parcels By GSRTC In Its Buses Attracts 18% GST: AAR
The Gujarat Authority of Advance Ruling (AAR) consisting of Atul Mehta and Arun Richard has ruled that 18% GST is payable on the transportation of parcels by the Gujarat State Road Transport Corporation (GSRTC) in its buses.GSRTC operates more than 8,700 buses daily and is engaged in intra state as well as interstate passenger transportation. It is mainly engaged in passenger transportation services. GSRTC entered into an agreement with M/s Ashapura Trade and Transport Private Limited...
Payment Of Equated Yearly Instalments And Interest On Delayed Payment Is Exigible To GST: Telangana AAR
The Telangana Bench of Authority for Advance Ruling, consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, has ruled that payment of Equated Yearly Instalments made under Annuities Model, including interest on delayed payments made to a contractor, is exigible to GST. The Applicant M/s. Hyderabad Metropolitan Water Supply and Sewerage Board filed an application before the Telangana Authority for Advance Ruling (AAR), raising the query as to whether the payment of Equated...
18% GST Payable On Supply Of Functional Cattle Feed Plant, Inclusive Of Erection, Installation, Commissioning: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the 18% GST is applicable on supply of a functional Cattle Feed Plant, inclusive of its Erection, Installation and Commissioning and related works.The two-member bench of Atul Mehta and Arun Richard observed that the Cattle Feed Plant once installed and commissioned in the premises is transferred to the customer, it involves transfer of property. The Plant installation comprises cabling and fastening to earth/ foundation and all...
Rent Free Accomodation Provided By Partner To Partnership Firm Is Exigible To GST: Tamil Nadu AAR
The Tamil Nadu Bench of the Authority for Advance Ruling, consisting of members T.G. Venkatesh and K. Latha, has ruled that GST is liable to be paid in respect of properties of a Partner rented to a partnership firm, even if it is free of rent, to carry out the business of the firm, since the activity is in furtherance of business and amounts to supply under Section 7 read with Schedule 1 of the CGST Act, 2017. The Applicant Shanmuga Durai filed an application before the Authority for...
Membership Fee Collected By Club Exigible To GST: AAR Maharashtra
The Maharashtra Bench of the Authority for Advance Ruling (AAR), consisting of members Rajiv Magoo and T.R. Ramnani, has ruled that the membership fee and annual subscription fee collected by a Club from its members is exigible to GST under the Central Goods and Service Tax (CGST) Act and the State Goods and Service Tax (SGST) Act. The Applicant Poona Club Ltd had filed an application before the Maharashtra Bench of the Authority for Advance Ruling, seeking an advance ruling as to...