AAR
Rotary Car Parking System Is Civil Structure, GST ITC Not Admissible: AAR
The Tamil Nadu Authority of Advance Ruling (AAR) has ruled that input tax credit (ITC) is not admissible on rotary car parking systems.The bench of D. Jayapriya and A. Valli observed that the Rotary car parking system is an infrastructure with the aim of catering to the need for greater urban density and compactness in cities and to make better use of scarce land. The Rotary car parking system provides additional space to park the vehicles depending upon the number of storeys built or preferred....
Infant Food Products Containing Milk And Other Ingredients Subject To 18% GST: AAR
The Rajasthan Authority of Advance Ruling (AAR) has ruled that infant food products containing milk and other ingredients are subjected to 18% GST.The bench of Mahipal Singh and Mahesh Kumar Gowla has observed that, as per Chapter 19, milk products are one of the constituents of the final product, whereas Chapter 4 deals with milk products only. The principle or dominant item of the applicant is the manufacturing of infant milk formula containing cereals, protein supplements, etc., which is a...
18% GST Applicable On ZlD Treated Water: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that 18% GST is applicable on Zero Liquid Discharge (ZLD) treated water.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that the water obtained from the Common Effluent Treatment Plant (CETP), which has further undergone the processes of ultrafiltration and reverse osmosis in the ZLD plant, has a small amount of dissolved minerals and chemicals and is virtually free from all types of toxic materials. This treated water is...
5% GST Payable On Mix Mukhwas And Roasted Til & Ajwain: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that 5% GST is payable on Mix Mukhwas, Roasted Til, and Ajwain.The bench of Amit Kumar Mishra and Milind Kavatkar has observed that both the products, Mix Mukhwas and Roasted Til and Ajwain, mainly comprise sesame seeds, with 60% of the first product and 97% of the second product. The process undertaken on the said seeds of cleaning, mixed with a salt and citric acid solution for slating purposes, roasting, and adding turmeric powder does...
Marketing/Recruitment/Referral Consultant To Foreign Universities On Principal To Principal Basis Is Not 'Intermediary Service': AAR
The Telangana Bench of the Authority of Advance Ruling (AAR) has held that marketing, recruiting, or referring consultants to foreign universities on a principal-to-principal basis is not 'intermediary service'.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar observed that the supplier is located in India while the recipient of services, i.e., foreign colleges and universities, is located outside India. Since the activity of the applicant supplier is an independent service of 'marketing,...
Supply Of Disposable Paper Cup Attracts 18% GST: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that the supply of disposable paper cups attracts 18% GST.The bench of Tanisha Dutta and Joyjit Banik have observed that a disposable paper cup is made out of paper and often coated with plastic or wax to prevent liquid from leaking out or soaking through the paper. It may be made of recycled paper. It is known that paper cups consist of approximately 95% high-degree cellulose paper board. Generally, disposable paper cups are composed of...
Opting To Pay Tax At Lower Rate By Not Availing ITC Forfeits Right To Avail Input Tax Credit: AAR
The Telangana Authority of Advance Ruling (AAR) has held that the applicant by opting to pay tax at a lower rate by not availing input tax credit on the goods and services used in his supplies has forfeited his right to avail input tax credit.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the supply of car was made in the month of July 2023 when the applicant was still availing the lower rate of tax on his supplies by forfeiting is right to claim input tax credit on...
18% GST Payable On Amount Received From Mercedes Benz India Towards Reimbursement Of “Loss On Sale Of Demo Car”: AAR
The West Bengal Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car.”.The bench of Tanisha Dutta and Joyjit Banik has observed that the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car” shall be regarded as consideration received against supply of services for “agreeing to tolerate an act.”.The applicant is...
Indirect Tax Cases Weekly Round-Up: 3 March To 9 March 2024
Delhi High Court Delhi High Court Directs GST Dept. To Pay 6% Interest For Delayed IGST Refund Case Title: Raghav Ventures Versus Commissioner Of Delhi Goods & Services Tax The Delhi High Court has directed the GST department to pay 6% interest on delayed IGST refund. Failure To Consider Reply On Merits; Delhi High Court Quashes GST Demand Against Max Healthcare Case Title: Max Healthcare Institute Limited Versus UOI Citation: 2024 LiveLaw (Del) 283 ...
E-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that e-commerce operators are liable to collect TCS for providing a platform for selling digital gold.The bench of Dr. M.P. Ravi Prasad and Kiran Reddy T. has observed that the applicant supplies the services of e-commerce platforms through the app, for which they get the consideration equivalent to a certain percentage on the value of the sale of the gold in the second supply, for which they are charging and collecting GST. The...
Indirect Tax Cases Weekly Round-Up: 18 To 24 February 2024
Kerala High Court Yoga And Meditation Charges Are Subjected To Tax Under Kerala Tax On Luxuries Act: Kerala High Court Citation: 2024 LiveLaw (Ker) 125 Case Title: Bethsaida Hermitage & Tourism (P) Ltd Versus State Tax Officer The Kerala High Court has held that yoga and meditation charges are subjected to tax under the Kerala Tax on Luxuries Act. Allahabad High Court Limitation Act And Tax Appeals | Allahabad High Court Rejects Application Under Limitation Act,...
GST Exemption On Supply Of Dal To Department For Women, Children, Disabled & Senior Citizens: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that no GST is payable on the supply of dal to the Department for Women, Children, Disabled, and Senior Citizens.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the purchase is made for use by that institution and not for commercial or trade purposes. The supplies made by the applicant will be exempt from CGST and SGST if made to the institutional consumer.The applicant, Narayan Trading Corporation, has been...