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...

Cooking Cream Attracts 18% GST: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain has ruled that 18% Goods and Service Tax (GST) is payable on the cooking cream.The appellant is in the business of distributing various dairy and non-dairy products. The goods, namely "Cooking Cream", sold by the appellant under the name 'Cooking Delite", are proprietary foods consisting of water, edible vegetable fat (hydrogenated palm kernel oil), milk solids, sugar, and...

GST ITC Not Allowable to BMW On Demo Car Or Vehicle: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain ruled that the Input Tax Credit (ITC) is not allowable on demo cars/vehicles.BMW/Appellant has been registered in GST at Gurugram as a State administered taxpayer for running a training centre for the training of Engineers and Marketing professionals etc. They get BMW-branded vehicles made in the Chennai plant as inter-state stock transfers on which IGST and Compensation...

18% GST Payable On Pizza Topping As Pizza Topping Is Not Pizza: AAAR

The Haryana Appellate Authority of Advance Ruling (AAAR) bench consisting of Amit Kumar Aggarwal and Anil Kumar Jain held that 18% Goods and Service Tax (GST) is payable on pizza topping as pizza topping is not pizza.The appellant is in the business of distributing various dairy and non-dairy products and is registered with the jurisdictional GST authorities. The product "pizza topping," which is sold by the appellant under the brand "Goodrich," is a proprietary food consisting of water,...

Mango Pulp/Puree' Attracts 18% GST: AAAR

The Andhra Pradesh Appellate Authority of Advance Ruling (AAAR) consisting of Suresh Kishnani (Central Tax) and S.Ravi Shankar Narayan (State Tax) has ruled that 18% GST is chargeable on Mango Pulp/Puree'. The Appellant, a Public Limited Company, has been engaged in the business of supplying mango pulp/puree within India including merchant export. The Appellant procures selected varieties of fresh mango fruits and transports them to the fruit processing plant. The fruits are...

Printing Of Pamphlet/Leaflet Falls Under The Category Of Supply Of Service, Attracts 18% GST: AAAR

The Daman Appellate Authority of Advance Ruling (AAAR) consisting of Gaurav Singh Rajawat (State Tax) and Seema Arora (Central Tax) while upholding the ruling of the Authority of Advance Ruling (AAR), held that printing of pamphlet/leaflet falls under the category of supply of service and it attracts GST at the rate of 18%.The appellant has been engaged in the activity of printing leaflets (further divided into insert/outsert) and falling under CHS No. 4901. The product has been ...

AAAR : No GST Leviable On Lease Of Buses To Public Transport Department

The Andhra Pradesh Bench of the Appellate Authority for Advance Ruling (AAAR), consisting of members Suresh Kishnani and Ravi Shankar Narayan, upheld the order of the Authority for Advance Ruling (AAR) holding that the lease of buses by the Andhra Pradesh State Road Transport Corporation (APSRTC) to the Public Transport Department (PTD) of the Government of Andhra Pradesh was exempt from GST. The Andhra Pradesh State Government took up the process of merging APSRTC with the State...