GST DAILY – 310
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024
Category: AAR
Cream is classifiable under HSN 1517 90 90, attracting GST @ 5%
The Uttar Pradesh AAAR, in the case of S.S. Traders ruled that manufacturing of ‘cream’ which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, classifiable under Heading No. 1517 90 90 and attract GST @ 5%.
Amount paid as differential dealer margin is taxable @ 18%
The AAR, Kerala in the case of M/s. P Achuthan Nair & Company where amount paid as differential dealer margin is in nature of a consideration received for agreeing an obligation to refrain from an act. Therefore, it squarely falls under clause (e) of SI No. 5 of Schedule and hence taxable to GST. Further, differential dealer margin is taxable under Heading No. 9997 at 18%.
GST DAILY – 293
18% GST is applicable on the amount recovered from suppliers for not performing contracts within the stipulated period: AAR
ITC is available on inward supply of motor vehicles used for demonstration purpose
The Kerala AAR, in the case of Sai Service (P.) Ltd., held that where demo cars are crucial for sales promotion, since, prospective customers prefer to test drive cars before they make a decision, therefore, demo cars are put to use for furtherance of business as envisaged under Section 16 of the CGST Act. Hence, the Assessee is entitled to avail ITC on inward supply of motor vehicles which are used for demonstration purpose.
Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxide and Calcium Hydroxide classifiable under CTH 2522 20 00
The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH 2522 20 00 taxable at 2.5% CGST and 2.5% SGST as per entry SI. No. 131 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 (“the Rate Notification”).
Precooked, ready to eat food to attract 18% GST: Kerala AAR
AAR observed that items such as Kerala Chicken Curry, Chettinadu Chicken Curry, Chicken Biryani, Mutton Curry, Mutton Roast, Beef Fry, Beef Roast, etc. constitutes ‘ready to eat packaged food’ more specifically than ‘prepared or preserved meat.’
Uber liable for GST as e-commerce operator, rules Karnataka AAR
Uber, as an e-commerce operator, is required to collect and pay GST on passenger transportation services provided by cab drivers using its proposed new platform, Karnataka’s Authority for Advance Ruling (KAAR) has said. It also said that the cab aggregator will be liable for GST even if its application (APP) only connects the driver and passenger with the driver supplying the service.
Technical Consultancy for Project Development and Management Support Services to MJP are taxable under GST at the rate of 18%
The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar as per of Jal Jeevan Mission which is a mission of Government of India performed & invoiced before 01.01.2022 as per Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. Further, 18% GST is payable under Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 where work allotted by MJP as per of JJM if work is performed and invoiced after January 01, 2022 but which is allotted before January 01, 2022.
GST DAILY – 277
Deduction of nominal amount from employees’ salary for canteen facility would not be considered as ‘supply’: AAR