The AAR, Tamil Nadu in the case of M/s. CMA CGM Global Business Services (India) (P.) Ltd., ruled that an Assessee is eligible to avail input services in respect of leasing/ renting/ hiring of motor vehicles of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947.
GST is leviable on sale of residential units without receiving completion certificate from development authority: AAR
Softy ice cream mix in vanilla flavour is not a dairy product and will attract 18 per cent GST, Rajasthan bench of Authority of Advance Ruling has said.
The AAR, Tamil Nadu in the case of M/s. CMA CGM Global Business Services (India) (P.) Ltd., ruled that an Assessee is eligible to avail input services in respect of leasing/ renting/ hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 subject to satisfying and fulfilling the eligibility and conditions provided under Section 16 of Central Goods and Services Tax Act, 2017 (“the CGST Act”). Further, ITC shall be available to the Assessee only on the tax paid on services or renting, leasing or hiring of motor vehicles for providing transport facilities to women employees alone who are arriving or leaving workplace between 8 pm to 6 pm. Lastly, ITC on the same shall be available to the Assessee from May 28, 2019 onwards only on satisfying and fulfilling the eligibility provided under Section 16 of the CGST Act.
Goods & Services Tax (GST) on corporate-guarantee from overseas group entity payable only one-time, not periodically, Rajasthan’s Authority for Advance Ruling (RAAR) has held. Experts say though the ruling is in line with the Circular, it poses the challenge of paying the full tax upfront for the entire duration of the guarantee.
The AAR, Maharashtra in the case of In Re: AES Engineering Solar (P.) Ltd. ruled that the supply of electrical energy by the AES Engineering was exempt from levy of GST as per Entry No. 104
The Authority for Advance Ruling, West Bengal in the case of Prinsep Association of Apartment Owners, In re [Order No.…
The Authority for Advance Ruling, Uttar Pradesh, in case of M/s Payline Technology Private Limited, ruled that Supply of Vouchers by the Applicant is taxable as supply of goods and the time of supply shall be decided as per Section 12 (2) of the CGST Act and the UPGST Act and will be taxed at 18% as per residual entry no. 453 of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017.
The Gujarat AAR, in the case of M/s Allemia India Private Limited, ruled that the deduction made by the Applicant from employees’ salaries for food provided at the factory premises does not qualify as a “supply” under Section 7 of the CGST Act and the GGST Act. Further, the Applicant is entitled to ITC on GST charged by the canteen service provider (“CSP”), in accordance with Section 17(5)(b) (amended from February 1, 2019) and CBIC Circular No. 172/04/2022-GST dated July 6, 2022, read with Section 46 of the Factories Act, 1948 and Gujarat Factories Rules, 1963. However, ITC is restricted to the cost borne by the Applicant, excluding the proportionate credit embedded in amounts recovered from employees.
AAR Tamil Nadu, in the case of M/s. Metropolitan Transport Corporation, ruled that in pursuance of a contract entered into prior to appointed day, if, price of any goods or services or both is revised upwards on or after appointed day, then, in case of such upward price revision, a registered person will issue a supplementary invoice or debit notes within 30 days from date of revision and such revision shall be treated as ‘supply’ under the CGST Act Act. Hence, GST is payable.
