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Canteen and transportation services provided by schools are outside the purview of Goods and Services Tax (GST), the Maharashtra authority for advance ruling (AAR) has said in a ruling that will offer relief to many schools across India. The question…
The West Bengal Authority of Advance (AAR), consisting of members Brajesh Kumar Singh and Joyjit Banik, has ruled that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers amounts to the execution of original work and would…
Summary SCN not fulfilling the ingredients of a proper SCN and thus violative of principles of natural justice The Hon’ble High Court of Jharkhand at Ranchi in M/s. Godavari Commodities Ltd. vs. The State of Jharkhand [W.P.(T) No. 3908 of…
The West Bengal Authority of Advance Ruling (AAR), consisting of members Brajesh Kumar Singh and Joyjit Banik, has ruled that the transfer of business units shall be treated as a supply of services. The applicant, Cosmic Ferro Alloys Limited, is…
The AAR, Karnataka in the matter of M/s Keysight Technologies India Pvt. Ltd., [Advance Ruling No. KAR/ADRG/11 of 2022 dated April 21, 2022] held that, supply of license of pre-developed or pre-designed software by assessee amounts to supply of goods…
The applicant was running a dental clinic and it filed an application for advance ruling to determine taxability of services provided by it including supply of artificial teeth, crown and bridges. It submitted that the health care services provided by…
The applicant, M/s Keysight Technologies India Pvt. Ltd are engaged in the supply of scientific and technical equipment and time based and perpetual software licence to Public Funded Research Institutions recognized by Government of India; that in some cases they…
The Gujarat Authority of Advance Ruling (AAR) consisting of Atul Mehta and Arun Richard has ruled that 28% GST and 12% GST Compensation Cess are payable on Apple and Malt Cola Fizzy. The applicant, Mohammed Hasanbhai Kabalai, submitted that it…
Section 2(30) of CGST Act, 2017 defines the term “composite supply” as “Composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any…
Section 15 of CGST Act, 2017 provides for determination of value of taxable supply. The value of supply of goods or services or both shall be the transaction value which is the price paid or payable by the recipient of…