The AAAR, Maharashtra, in matter of M/s Chep India Private Limited [Order No. MAH/AAAR/DS-RM/02/2023-24 dated June 05, 2023] held that the transaction between two GSTINs of same person would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 […]
18% GST applicable to works contract services provided to UP Jal Nigam
The AAAR, Uttar Pradesh in the case of M/s the Indian Hume Pipes Company Ltd. (Appeal Order No. 05/AAAR dated March 10, 2023) has held that, the assessee providing works contract services to Uttar Pradesh Jal Nigam (“UP Jal Nigam”), a government authority, would be liable to pay GST @ 18%. Facts: M/s. Indian Hume […]
Sale of small plots of land with development work is not taxable under GST
The AAAR, Karnataka, in the matter of M/s. Ms. Rabia Khanum [KAR/AAAR /02/2023 dated February 14, 2023] has upheld the advance ruling passed by AAR, Karnataka and held that the amounts received by the assessee due to the consideration, advance received on the sale of small plots which have the development work are not taxable […]
Myntra not eligible for ITC on gift vouchers sourced from third party, rules KAAAR
Myntra is not eligible for input tax credit (ITC) on the gift vouchers sourced from third party and made available to customers participating in loyalty program, Karnataka Appellate Authority for Advance Ruling (KAAAR) has upheld. Disposing an appeal filed by e-commerce retailer, Myntra, KAAAR said the primary condition for eligibility to the input-tax-credit (ITC) is […]
Administering of COVID-19 vaccine by hospitals is a composite supply and liable for GST at 5%
The AAAR, Andhra Pradesh in the matter of M/s Krishna Institute of Medical Sciences Limited [Order No. AAAR/AP/07(GST)/2022 dated December 19, 2022] upheld the order of the AAR wherein it was held that the administration of COVID – 19 vaccine is not an exempted supply as it is not covered under the definition of ‘healthcare […]
Appeal cannot be filed against the question unanswered/rejected by the AAR
The AAAR, Karnataka in the matter of M/s Myntra Designs Pvt. Ltd [Order No. KAR/AAAR /06/2022 dated November 21, 2022] set aside the order of the AAR for failure in giving a ruling on the question of taxability under Goods and Service Tax (“GST”) on services provided by the assessee on the grounds that it […]
Co-operative society not eligible to claim ITC on receipt of works contract services
The AAAR, Maharashtra in the matter of M/s. Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd. [Order No. MAH/AAAR/AM-RM/10/2022-23 dated September 30, 2022] has upheld the order passed by the AAR, Maharashtra, holding that a co-operative housing society cannot claim Input Tax Credit (“ITC”) of the Goods and Service Tax (“GST”) paid to its appointed […]
5% GST for Covid vaccine at hospitals, rules AAAR
Krishna Institute of Medical Sciences, a multi-specialty hospital chain, has not succeeded in its appeal that the administration of Covid vaccine by hospitals would qualify as a ‘healthcare service’ and be exempt from GST. The Appellate Authority for Advance Rulings (AAAR) upheld an original ruling, against which an appeal had been filed and reconfirmed GST […]
Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor
The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods and Services Tax (“GST”) exemption on services provided to Educational Institutions on behalf of the main contractor under Notification No. 12/2017-Central Tax (Rate) dated June […]
CRP Test kit and HbA1c Test kit to be classified under HSN code 3002 and will attract 5% GST
The AAAR, Maharashtra in the matter of M/s. Accurex Biomedical Private Limited [Order No. MAH/AAAR/M-RMI 12- /2022-23, dated September 30, 2022] set aside the order passed by AAR, Maharashtra, ruling that C-Reactive Protein (“CRP”) Test kit and Hb1Ac Test kit (“Test Kits”) fall under HSN Code 3822 and not under HSN code 3002, whereas the […]