GST Not Leviable On Employees' Portion Of Canteen Charges: AAR

The Gujarat Authority of Advance Ruling (AAR) has ruled that the GST is not leviable on the employee's portion of canteen charges.The two-member bench of Amit Kumar Mishra and Atul Mehta has observed that GST is leviable on the amount representing the contractual worker portion of canteen charges, which is collected and paid to the canteen service provider. The applicant provides canteen facilities to its employees and workers as per the Factories Act, 1948. Section 46 stipulates ...

Addition Made By AO Despite Issue Pending Before AAR; Assessment Order Not Void: ITAT

The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that an assessment order passed by an Assessing Officer, deciding on an issue pending before the AAR, in contravention of the mandate laid down in Section 245R(2)(i) of the Income Tax Act, 1961, would not make the entire assessment order void. The Bench of N. V. Vasudevan (Vice President) and Chandra Poojari (Accountant Member) held that merely because the additions made by the Assessing Officer were...

Printing Of Question Papers Constitutes Supply Of Service And Printing Answer Booklets Constitutes Supply Of Goods: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has held that the printing of question papers constitutes a supply of service and the printing of answer booklets constitutes a supply of goods. The two-member bench of M.P.Ravi Prasad and T.Kiran Reddy has observed that the GST exemption is available on the question papers. However, GST is payable on the answer booklets. The applicant states that they are proposing to submit a bid in response to the tender floated by the Karnataka...

'Go-karts' Are Not Roadworthy, Can't Be Registered As Motor Vehicles With RTO: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that the "Go-karts" are not roadworthy and cannot be registered as motor vehicles with the Regional Transport Authority (RTO). Go-Karts are not classifiable as "motor vehicles meant for carrying passengers or persons" under Chapter Tariff Heading 8703 of the First Schedule to the Customs Tariff Act, 1975.The two–member bench of M.P. Ravi Prasad and T.Kiran Reddy has observed that the 'amusement park ride karts', commonly known as'...

GST Exemption On Service Of Educating And Training Farmers Related To Agroforestry: Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that the services of educating and training farmers with regard to agroforestry through scientific research and knowledge do not attract GST. The two-member bench of M.P. Ravi Prasad and T.Kiran Reddy has observed that the applicants, through their mara mitras, not only educate and train farmers with regard to agroforestry through scientific research and knowledge, but are also involved in hand holding the farmers from recording...

Society Supplying Free Textbooks To Students Is Not "State Government": Karnataka AAR

The Karnataka Authority of Advance Ruling (AAR) has ruled that a society registered under the Karnataka Societies Act, 1960 and receiving grants from the Government of Karnataka for the supply of free textbooks to students cannot be considered as "State Government".The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that the rate of tax being charged by the printers on the printing of textbooks supplied to the society is taxable at the rate of 18% GST. The ...

GST Not Payable on Services Provided To Horticulture Dept. for Cleaning Transportation of Garbage: AAR

The Karnataka Authority of Advance Ruling (AAR) has held that the GST is not payable on services provided to the horticulture department for cleaning and sweeping of lawns, garden path areas, segregation and transportation of garbage. The two-member bench of M.P. Ravi Prasad and T. Kiran Reddy has observed that GST is not payable on the services proposed to be provided to the Horticulture Department for the supply of manpower for garden maintenance on an outsourced basis to the...

Manpower and Labour Supply Services Attract 18% GST: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that the manpower supply or labour supply services by the manpower supply agency fall under SAC 98519 and are taxable at the rate of 18%. The tax has to be paid by the manpower supply agency.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that GST will not be attracted for labour engaged on a daily basis or for employees, etc., if the service is rendered in the course of employment. The applicant,...

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...

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...

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...