Medical Insurance premium for employees, pensioners and their family members are taxable under GST

54 ViewsThe Telangana State Appellate Authority for Advance Ruling (“TAAAR“) in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority (“the AAR”) of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated […]

Chemically processed seed, not an agri produce; storage, transportation not to get GST exemption: Telangana AAAR

42 ViewsTelangana’s Appellate Authority for Advance Ruling has upheld that chemically processed seed is not an agricultural produce and hence, activities related with it will not get the exemption from Goods & Services Tax (GST). The appellant in this matter is Hyderabad-based Ganga Kaveri Seeds Private Limited. It is in the business of production and […]

Delay in filing the appeal against Advance Ruling beyond prescribed limit can’t be condoned

135 ViewsThe AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can’t be condoned. Facts: M/s Indian Institute of Corporate Affairs, (“the Appellant”) is a society registered under Section […]

No GST on extra packs of cigarettes supplied along with regular supply under single price

181 ViewsThe AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2[Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax (“GST”) shall not levied on extra packs of cigarette supplied along with regular supply. Facts: M/s Golden Tobie Private Limited (“the Respondent”) […]

Dried, polished turmeric supplied by farmers in a mandi will not attract GST, rules appellate authority

67 ViewsDried and polished turmeric supplied by a farmer is an agricultural produce and will not attract GST, Maharashtra’s Appellate Authority for Advance Ruling (MAAAR) has said. This ruling is significant as turmeric attracts GST at the rate of 5 per cent. Also, Maharashtra’s Authority for Advance Ruling (MAAR) earlier ruled that dried and polished […]

External Development and Infrastructure Development charges would form part of value of construction services: AAAR

47 ViewsAppellate Authority for Advance Ruling, Haryana Ashiana Housing Ltd., In re – [2022] 138 taxmann.com 92 (AAAR-Haryana) The appellant was engaged in the construction of residential complexes. It filed an application for advance ruling to determine whether the statutory charges i.e. External Development Charges (EDC) and Infrastructural Development Charges (IDC) recovered by the appellant […]

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