AAR
GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AAR
The Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.The bench of K. Ravi Sankar and B. Lakshmi Narayana has observed that the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is reselling the same to another buyer, be it export or indigenous. The bench agreed with the observation regarding the...
No GST Exemption On Pure Services Received By AIIMS From Vendors: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on pure services received from Vendors.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is not the Central Government but a “Governmental Authority” as it is established by the Government by the Act of Parliament. The GST exemption Notification 12/2017 was amended with effect from 01.01.2022 have omitted the phrase...
No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AAR
The Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that the applicant is providing renting of buildings to GHMC and municipalities, and there is no direct relation between the services provided by the applicant and the functions discharged by the Government Social Welfare College...
Indirect Tax Cases Weekly Round-Up: 11 To 17 February 2024
Delhi High Court Delhi High Court Directs Dept. To Consider ITC Refund In Light Of CBIC Circular Extending Benefit Of Exclusion Period Case Title: M/S Bharti Enterprises Versus Commissioner, Value Added Tax, Department Of Trade And Taxes & Ors. The Delhi High Court has directed the department to consider refunding the input tax credit (ITC) in light of the circular issued by the Central Board of Indirect Taxes and Customs (CBIC) extending the benefit of the exclusion...
Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AAR
The Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.The bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that 'healthcare services' can be defined as a service by way of diagnosis, treatment, or care for illness, injury, deformity, abnormality, or pregnancy. But the applicant is providing practical training to nursing students and psychologists, and hence the same is not...
Indirect Tax Cases Monthly Round Up: January 2024
Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. K.P. Mozika v Oil and Natural Gas Corporation Ltd. & Ors. Citation: 2024 LiveLaw (SC) 26 The Supreme Court has held that the hiring of motor vehicles/cranes from a contractor is a service and would not attract Sales Tax or Value Added Tax (VAT) assuming the transaction to be the sale of goods. The...
ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AAR
The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.The bench of Tanisha Dutta and Joyjit Banik has observed that settlement of mutual debts through book adjustment is a valid mode of payment under the GST Act. Recipients can pay the supplier by...
Indirect Tax Weekly Round-Up: 14 To 20 January 2024
Delhi High Court Delhi High Court Directs Customs Commissioner To Release Amount After Realising Redemption Fine, Penalty From Seized Foreign Currency Case Title: Oguljeren Hajyyeva Versus Commissioner Of Customs The Delhi High Court has directed the Customs Commissioner to release the remaining amount after realising the redemption fine and penalty from the seized foreign currency. Allahabad High Court UPGST | Truck Is Capital Asset Of Transporter, Seizure Without Notice...
GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.The bench of Amit Kumar Mishra and Riddhesh Raval has observed that applicants are eligible to avail of ITC on rooftop solar systems with installation and commissioning under the GST Act.The applicant is engaged in the business of manufacturing and selling welding wires. The applicant supplies its products and services after discharging 8% GST....
2023 Annual Digest Of Indirect Tax Cases: CESTAT, AAAR & AAR
CESTAT Konkan Railway Not Liable To Pay Service Tax On Use Of Mangalore-Roha Line: CESTAT Case Title: Konkan Railway Corporation Ltd. Versus Commissioner of Service Tax, Mumbai The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Konkan Railway is not liable to pay service tax on the use of the Mangalore-Roha Line. Excavation And Raising Of Ore Classifiable Under “Business Auxiliary Service” And Not Under “Mining Service”: CESTAT ...
2023 Annual Digest Of GST Cases
Supreme CourtState Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023 Citation : 2023 LiveLaw (SC) 927 A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court with respect to the validity of VAT Amendment Act in their respective states, made several significant...
Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
Supreme Court Supreme Court Dismisses UP Govt.'s Appeal Against Allahabad HC Order Quashing Demand Of Rs. 235.52 Crores Against VIVO Case Title: State of Uttar Pradesh and Anr. v. M/s Vivo Mobile India Private Ltd. & Ors. On Thursday(January 4), the Supreme Court dismissed a Special Leave Petition filed by the State of Uttar Pradesh against the order of the Allahabad High Court quashing the demand of Rs. 235.52 Crores raised against Vivo Mobile India Private Limited raised...