AAR
5% GST On Fishing Vessel Marine Engine And Its Spare Parts: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has observed that 5% GST is applicable on fishing vessel marine engines and their spare parts.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that marine engines and their spare parts are supplied for use in vessels falling under Customs Tariff Heading 8902. If it is supplied for use other than as part of fishing vessels, GST at the applicable rate and the respective Customs Tariff Headings in which it is classified will...
"Coal rejects" Attracts 5% GST: Punjab AAR
The Punjab Authority of Advance Ruling (AAR) has held that "coal rejects" are to be classified under HSN 2701 and are taxable at 5% GST.The two-member bench of Varinder Kaur and Viraj Shyamkarn Tidke has observed that where the goods are being received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment. Thus, if the applicant fulfils the eligibility conditions as prescribed under Section 16 of the CGST Act and if the type of...
Tax Cases Weekly Round-Up: 16 October To 22 October, 2022
Supreme Court Valuation Of Shares For The Purpose Of Gift Tax Should Take Into Consideration Limitation And Restrictions: Supreme Court Case Title: Deputy Commissioner of Gift Tax Versus M/s BPL Limited Citation: 2022 LiveLaw (SC) 848 The Supreme Court has held that the valuation of shares for the purpose of gift tax must take into consideration the limitations and restrictions. The division bench of Justice Sanjiv Khanna and Justice J.K. Maheshwari has observed that the...
Works contract services provided to Malabar Cancer Centre Attracts 18% GST: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has held that work contract services provided to Malabar Cancer Centre attract 18% GST with effect from 01.01.2022.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that Malabar Cancer Centre is a society established by the State Government with 100 per cent participation by way of equity or control, to carry out the function of public health, a function entrusted to a municipality as well as a panchayat under Article 243W and...
GST Payable On Value Of Free Diesel Filled By Service Recipient In Vehicle: Uttarakhand AAR
The Uttarakhand Authority of Advance Ruling (AAR) has ruled that when the transaction value of the goods transport agency (GTA) service is added to the free value of diesel, the value of free diesel filled by the service recipient in the vehicle(s) provided by the applicant will be subject to GST.The two-member bench of Anurag Mishra and Rameshwar Meena has observed that the input, i.e., fuel, to run and operate the vehicle, provided free of cost by the recipient of the service, for...
Commercial Vehicle Body Building On Chassis Supplied By The Customer Is A Supply Of Service, Attracts 18% GST: Kerala AAR
The Kerala Authority of Advance Ruling (AAR) has ruled that commercial vehicle body building on chassis supplied by the customer is a supply of service.The two-member bench of S.L. Sreeparvathy and Abraham Renn S. has observed that commercial vehicle body building on chassis supplied by the customer attracts 18% GST.The applicant is in the business of bodybuilding commercial vehicles used for carrying goods. In the normal course of trade, the customers purchase the chassis and hand it over to...
5% GST Payable On GTA Services Availed For Transporting Cotton Seed: Punjab AAR
The Punjab Authority of Advance Ruling (AAR) has ruled that the 5% GST is chargeable on goods transport agency (GTA) services availed by the applicant for transporting cotton seed (Banaula) provided that the credit of input tax charged on goods and services used in supplying the service has not been taken, else 12% GST is applicable.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke has observed that Cotton Seed (Banaula) is not eligible for exemption from payment of GST on GTA...
Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST: West Bengal AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that the 18% GST is payable on the operation and maintenance of municipal wet waste processing facilities.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke observed that the supply of services to be provided to the State Urban Development Agency for the design, build, finance, operation, and transfer of municipal wet waste processing facility based on composting and bio-methanation technology; setting up a semi-automatic...
Tax Cases Weekly Round-Up: 9 October To 15 October, 2022
Supreme court Supreme Court Directs Andhra Pradesh To Transfer To Jharkhand CST Collected From Tata Motors In Respect To Sale To APSRTC Case Title: Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others Citation: 2022 LiveLaw (SC) 847 The Supreme Court has directed the state of Andhra Pradesh to transfer to Jharkhand the amount of central sales tax deposited by Tata Motors with respect to the sale of buses to the Andhra Pradesh State Road Transport...
Combined Wire Rope Not Integral Part Of Fishing Vessel, Attracts 18% GST: Gujarat AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with the vessel and 18% GST is applicable.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that goods whenever used as a part of a fishing vessel or vessel attract 5% GST, otherwise, they attract the applicable GST rate of the goods.The applicant, Shakti Marine Electric Corporation, is an authorised wholesale dealer for...
Tax Cases Weekly Round-Up: 2 October To 8 October, 2022
Delhi High Court Rate Reduction Benefit By Reduction In Prices: Delhi High Court Directs Loreal To Deposit Principal Profiteered Amount Case Title: Loreal India Private Limited Versus Union Of India The Delhi High Court has directed Loreal to deposit the principal profiteered amount after deducting the GST imposed on the net profiteered amount in six equal instalments. The division bench of Justice Manmohan and Justice Dinesh Kumar Sharma has observed that the interest amount...
No GST On Subsidised Deduction made From Employees Availing Food In Factory Or Corporate Office: Gujarat AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that GST is not payable on the subsidised deduction made by the applicant from the employees who are availing food in the factory/corporate office.The two-member bench of Amit Kumar Mishra and Milind Kavatkar has observed that the subsidised deduction made by the applicant from the employees who are availing food in the factory/corporate office would not be considered a supply.The applicant is in the business of manufacturing, supplying,...