Obesity Is Not A Disease: 12% GST Payable On Pharmaceutical Pellets, Granules Except Orlistat Pellet: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that 12% GST payable on pharmaceutical pellets, and granules except Orlistat Pellet as obesity is not a disease. The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has relied on the decision of the Supreme Court in the case of Commissioner of Central Excise Vs Wockhardt Life Sciences Ltd, wherein it was held that 'therapeutic or prophylactic' would apply to substances used, "to prevent,...

Construction Of Administrative Buildings For TSIIC Attracts 18% GST: AAR

The Telangana Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on construction of administrative buildings for Telangana State Industrial Infrastructure Corporation Limited (TSIIC).The two-member bench of B. Raghu Kiran (Central Tax) and S.V. Kasi Visweswara Rao (State Tax) has observed that the works contract executed by the applicant for construction of Administrative building for TSIIC falls under Sr. No. 3(vi) of Notification No. 11/2017-CT (Rate) as amended till...

Education And Training In Physical, Mental, Spiritual Practices Of Yoga Attracts 18% GST: AAR

The Rajasthan Authority of Advance Ruling (AAR) has ruled that 18% of Goods and Service Tax (GST) is payable on education and training in physical, mental, spiritual practices of Yoga.The applicant has been offering various courses of Yoga such as Fitness Yoga, Immunity Boost Yoga, Pregnancy Yoga, Nidra Yoga, Stress Management Yoga, Meditation, and other such courses for improving mental and physical wellness. Further, the applicant is engaged in educating and training physical, mental and...

Liquidated Damages Recovered For Delay In Completion Of Project Attracts 18% GST, Rules Telegana AAR

The Telangana Authority for Advance Ruling (AAR), consisting of members B. Raghu Kiran and S.V. Kasi Visweswara Rao, ruled that liquidated damages recovered by Applicant for delay in commissioning under an agreement constitutes "supply" under the Goods and Service Tax (GST) law, attracting a levy of 9% GST under the Central Goods and Service Tax (CGST) and State Goods and Service Tax (SGST) Act each. The Applicant, engaged in production and distribution of electricity obtained from...