24 ViewsThe Telangana AAR, in lieu of an application filed by M/s. Bambino Pasta Food Industries Private Limited, [TSAAR Order No.52/2022] ruled that Corporate Social Responsibility (“CSR”) expenditure for business is eligible for Input Tax Credit (“ITC”). Facts: M/s. Bambino Pasta Food Industries Private Limited, (“the Applicant”) is the manufacturer of Vermicelli and Pasta Products. […]
GST on works under government schemes like Swachh Bharat Mission: Here’s what West Bengal AAR ruled
23 ViewsSupplies made under a government scheme may not be out of the purview of Goods and Services Tax (GST) if they are not directly made to governments or local authorities. The West Bengal Authority for Advance Rulings (AAR) has clarified that any projects done for State Urban Development Agency (SUDA) under the Swachh Bharat […]
GST leviable on value of free Diesel filled in vehicles by Recipient for GTA Services
25 ViewsThe AAR, Uttarakhand in the matter of M/s Gurjinder Singh Sandhu (Proprietor M/s New Jai Hind Transport Service) [Ruling 10/2022-23 In Application No: 06/2022-23] an application filed by, under Section 97(1) of the Central Goods and Service Tax Act, 2017 (“the CGST Act”), and the Uttarakhand Goods and Service Tax Act, 2017 (“the Uttarakhand […]
No GST on recoveries on account of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards replacement Liquidated Damages etc.
45 ViewsThe AAR, Haryana in the matter of M/s Rites Ltd. [Advance Ruling No. HR/ARL/19/2022-23 dated October 18, 2022], has passed a ruling on the taxability of amount collected or received or forfeited as Notice Pay Recovery, Bond forfeiture of contractual employees, canteen charges, recovery on account of loss or replacement of ID Cards, Liquidated […]
Firms to not pay GST on part recovery of canteen payment from staff: AAR
80 ViewsEmployers are exempt from paying the goods and services tax (GST) on part of money deducted from employees’ salaries for payment to canteen service providers, according to the Gujarat-based authority for advance rulings (AAR). Experts said that the Central Board of Indirect Taxes and Customs (CBIC) should come out with a clarification on the […]
Nature of activity determines the GST rate, separately identifiable cost center activities cannot be termed as composite supplies
83 ViewsThe AAR, Karnataka in the matter of In Re: M/S. Hyundai Rotem Company [Advance Ruling No.- KAR ADRG 26/2022 dated August 12, 2022] held that the supplies made by all the Cost Centers of Delhi Metro Rail Corporation (“DMRC”) are not to be considered as a ‘composite supply’. Facts: M/s. Hyundai Rotem Company (“the […]
Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @ 18%
55 ViewsThe AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12, 2022] has held that the amusement park ride karts (“the Product”) cannot be classified as Motor Vehicle and will attract GST @ 18% under HSN 9503 of the Customs Tariff Act, 1975 (“the […]
No ITC on invoices raised for the past period as hit by Period of Limitation
137 ViewsThe AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit (“ITC”) on monthly rental tax invoices raised after the expiry of the period of limitation. Facts: M/s. Vishnu Chemicals Limited (“the Applicant”) is engaged in manufacture of Basic Chromium […]
Online education firms not exempt from GST, clarifies Kerala AAR
134 ViewsOnline tuition and training companies would attract the goods and services tax (GST), according to an order by the Kerala-based authority for advance rulings (AAR). AAR recently ruled that Ernakulam-based Tutor Comp Infotech India is not exempt from GST for its services. It should be noted that education is exempt from service under GST. […]
Central and State Board are considered as educational institutions for the purpose of conducting examinations
188 ViewsThe AAR, Karnataka in the matter of M/s. Karnataka Secondary Education Examination Board [Advance Ruling No. KAR ADRG 17/2022, dated July 01, 2022] has held that the Central and State Board are considered as educational institution for the purpose of conducting examination. Facts: M/s. Karnataka Secondary Education Examination Board (“the Applicant”) is an independent […]