Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST: AAAR

The Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has ruled that hospitals must pay 5% GST when administering the COVID-19 vaccine.The two-member bench of Sanjay Pant and M. Girija Shankar has observed that the administration of the COVID-19 vaccine is not an exempt supply as it is not covered under the definition of "healthcare services." Further held, it is a composite supply wherein the principal supply is the "sale of vaccines" and the ancillary supply is the "service of...

18% GST Applicable On Services Of Project Management Consultancy Services: Maharashtra AAAR

The Maharashtra Appellate Authority for Advance Ruling (AAAR) has ruled that project management consulting services are subject to 18% GST.The two-member bench of D.K. Srinivas and Rajiv Kumar Mittal has upheld the AAR’s ruling and observed that services provided through their professionals are in the nature of professional and technical services as the services provided require technically qualified and trained professionals and staff. Thus, the services provided by the appellant will merit...

GST Exemption On Amount Towards Unparallel Health Insurance Scheme: Maharashtra AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the GST is not applicable on charges collected under an unparalleled health insurance scheme.The two-member bench of Rajeev Kumar Mital and D.K. Srinivas has observed that the fees and other charges received from students and recoupment charges received from patients would constitute consideration for "outward supply."The appellant operates a "medical college" called "Mahatma Gandhi Institute of Medical Science" in...

No GST Exemption On Sub-Contract Services To Educational Boards: Telangana AAAR

The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that there is no GST exemption on sub-contract services to educational boards.The two-member bench of B.V. Sivanaga and Neetu Prasad has observed that the exemption would be available when the services are provided "to" an educational institution for services relating to admission to or the conduct of examination by the institution.The applicant is in the business of providing pre and post-examination services to educational...

GST Payable On Medical insurance premium for employees and pensioners: Telangana AAAR

The Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that no GST exemption is available on medical insurance premiums taken to provide health insurance to employees, pensioners, and their family members.The two-member bench of Neetu Prasad and B.V. Siva Naga Kumari has observed that the insurance services for employees and employees' family members received by the appellant are not in direct and proximate relation to the water supply and sewerage-related functions entrusted under...

ITC Can't Be Availed By Housing Society On Works Contract Services Of Repairs, Renovations, Rehabilitation: AAAR

The Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that the housing society is ineligible to claim input tax credit (ITC) on contract services received from their appointed contractor due to the housing society's ineligibility to claim ITC on repairs, renovations, and rehabilitation works.The two-member bench of Ashok Kumar Mehta and Rajeev Kumar Mital has observed that the society itself is not a work contract service provider, nor is it in the business of providing work...

Liquidated Damages Recoverable From Bi-electric India For Delay In Commissioning, Doesn't Qualifies As Supply, No GST Payable: AAAR

The Telangana Appellate Authority of Advance Ruling (AAAR) has held that liquidated damages recoverable by the applicant from Bi-electric India on account of delay in commissioning do not qualify as a "supply" and no GST is payable.The two-member bench of B.V. Siva Naga Kumari and Neetu Prasad has observed that the amount paid as "liquidated damages" is an amount paid only to compensate for the injury, loss, or damage suffered by the aggrieved party due to a breach of contract. There is no...

Applicant Withheld Information Regarding Commencement Of Investigation: AAAR Declares AAR's Ruling Void

The Gujarat Appellate Authority of Advance Ruling (AAAR) declared the AAR ruling void as the appellant had withheld information regarding the commencement of an investigation against them on the issue raised by them in the application for an advance ruling.The two-member bench of Vivek Ranjan and Milind Torawane has observed that the term "proceeding" is a very comprehensive term and, generally speaking, means a prescribed course of action for enforcing a legal right. It necessarily comprises...

Setting up of Electric Loco Shed For Railway Constitutes Composite Supply Of Works Contract Service: AAAR

The Uttar Pradesh Appellate Authority of Advance Ruling (AAAR) has held that the setting up of an Electric Loco Shed for the Railway constitutes a composite supply of work contract service.The two-member bench of S. Kannan and Ministhy S. has observed that the project of setting up an electric loco shed at Saiyedpur Bhitri, Uttar Pradesh, fulfils the conditions of it being an immovable property.The appellant has entered into a joint venture with M/s Indwell Constructions Private Limited and...

Parathas Different from Plain Chapatti, Attracts 18% GST: Gujarat AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR), while upholding the ruling of AAR, has held that 18% GST is applicable on parathas.The two-member bench of Vivek Ranjan and Milind Torawane has observed that the parathas are different from plain chapatti or roti and cannot be treated as or covered under the category of plain chapatti or roti. The appropriate classification of parathas would be under Chapter Heading 2106.The appellant is in the business of producing eight varieties of...

"Flavoured Milk" Is Categorised As "Beverage": AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR) has observed that the 'flavoured milk' is categorised as "beverage".The two-member bench of Vivek Ranjan and Milind Torawane has upheld the AAR's ruling and ruled that the 'Flavoured Milk' is classifiable under Tariff Item 2202 99 30 of the First Schedule of the Customs Tariff Act, 1975. The appellant is in the business of manufacturing goods like ice cream, ready-to-eat food and various milk products. Among other products, they...

Agricultural Manually Hand Operated Seed Dressing, Coating and Treating Drum Is Covered Under HSN Code 8436: AAAR

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that the manually operated seed dressing, coating, and treating drum is covered within the description provided under the HSN Code 8436.The two-member bench of Vivek Ranjan and Milind Toravane has observed that, as per HSN 843, other agricultural machinery includes seed dusting machines consisting of a revolving drum in which the seeds are coated with insecticidal or fungicidal powders. The appellant applied for an...