Advance Rulings Archives

KAAR| Input Tax Credit can be claimed on trade of fresh and semi processed meat products and packed cold cuts spices and masala powder

KAAR ruled that input tax credit must be availed in terms of Section 16, 17 of Central Goods and Services Tax Act, 2017 read with Rule 42 of CGST Rules, 2017.

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KAAR | Reverse Charge Mechanism not applicable on reimbursement of expenses on actuals to a whole-time director of the company

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

Appellate Authority for Advance Ruling (Maharashtra)

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Providing medical education and health care services through a hospital amount to business; Maharashtra Appellate Authority for Advance Ruling upholds

The service of medical education falls under the category of “educational institution” as defined under the GST law, and accordingly, it was held that the medical education services provided by the appellant to the students will attract nil rate of GST. Further, as the appellant’s hospital is engaged in providing diagnosis and treatment of the patients, hence, their services can be termed as “health care services”, and accordingly held that the said services will be exempt from the payment of GST.

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KAAR| Maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft does not qualify to be an aircraft or its engine or other aircraft components

KAAR ruled that as the applicant is providing maintenance and repair services of test bench equipment used for testing air worthiness of an aircraft that does not qualify to be an aircraft or an aircraft engine. Further, to be termed as other aircraft components it should form a component of aircraft and, hence, not taxable at the rate of 5 percent GST.

Telangana State Authority for Advance Ruling

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TSAAR| Works executed for the Governmental Entity or Authority will be taxable at 9% CGST and SGST each

The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.

Appellate Authority for Advance Ruling (Telangana)

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AAAR (Telangana) | Sub Contractor not eligible fortaxexemption on pre and post examination services provided to an educational institution

Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’),

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AAR [West Bengal] | Services of shifting electrical utilities cannot be regarded as services by way of construction of road

Authority for Advance Ruling (West Bengal): In an application filed for seeking advance ruling on whether the work of shifting

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Who is an E-Commerce Operator? Karnataka AAR answers

Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and

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AAR [West Bengal] | Conservancy and solid waste management services are exempted from GST, if the value of goods involved in such composite supply does not exceed 25% of the value of supply

Authority for Advance Ruling [West Bengal]: In an application sought for advance ruling on the question, whether conservancy/solid waste management services is

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Gujarat Authority for Advance Ruling| ‘Combined Wire Rope’ not a part of the fishing vessel, thus, not eligible for GST at 5 percent

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that whether Goods and Services

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Maharashtra Appellate Authority for Advance Ruling | “One Stop Crises Centre” Scheme can be construed as subsidy, not subject to GST; Set aside MAAR ruling

Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

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What is the HSN code and GST rate for a Mechanical Sprayer? Gujarat Authority for Advance Ruling answers

Gujarat Authority for Advance Ruling: In an application sought for advance ruling on the question that, what is the Harmonized System of

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Gujarat Authority for Advance Ruling| GST is not leviable on the amount representing employees’ portion of canteen and transportation charges

Gujarat Authority for Advance Ruling: The two-member bench Milind Kavatkar and Amit Kumar Mishra has ruled that Goods and Service

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What constitutes a ‘government authority’ or ‘government entity’; Karnataka Authority of Advanced Ruling answers

Authority of Advanced Ruling (Karnataka): The two-member bench of M.P Ravi Prasad and T. Kiran Reddy has ruled that works

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Authority for Advance Ruling| GST applicable on Bus Air conditioning system, comprising rooftop unit, compressor and installation kit

Authority for Advance Ruling (Karnataka): In an application filed to sought advance ruling regarding the classification of the applicant’s product,

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Whether non-alcoholic malt drink “Kingfisher Radler” covered as ‘carbonated beverages of fruit drink or with fruit juice’; Karnataka Authority of Advanced Ruling answers

Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the non-alcoholic malt drink

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Authority of Advanced Ruling | Myntra ineligible to avail input tax credit on vouchers and subscription packages procured from third party

Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the applicant

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Gujarat Appellate Authority for Advance Ruling upheld the decision of AAR; classified agricultural hand operated drum under HSN 8436, liable to GST at 12% rate

Appellate Authority for Advance Ruling (Gujarat): In an appeal for determining the Harmonised System of Nomenclature code (HSN) and applicable

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Which services are covered under ‘Agricultural Extension Services’? Karnataka Authority for Advance Ruling explains

Authority for Advance Ruling (Karnataka): In a case relating to whether the services, including education and training to farmers with regard to

Advance Rulings Case Briefs

When does printing of stationery items for exams amounts to ‘supply of service’ or ‘supply of goods’ to educational institutions? Karnataka Authority for Advance Ruling explains

Authority for Advance Ruling, Karnataka: In a case relating to whether printing of stationery items for conduct of examinations would amount to