AAR – Page 3 – OnlineTaxUpdate

Benefit of refund cannot be claimed under Inverted Duty Structure relating to manufacturing of non-edible neem oil

byCA Bimal Jain21/09/202421/09/2024

The AAR, Uttar Pradesh in the case of In Re. M/s Pooja Solvent Private Limited ruled that non-edible neem oil would be classifiable under HSN Code 1515 and the provisions of Notification No. 09/2022-Central Tax (Rate) dated July 13, 2022 would be applicable and therefore, the benefit of refund cannot be claimed under Inverted Duty Structure relating to manufacturing of non-edible neem oil.

AAR GST Article

Registered Person eligible to avail ITC on capital goods used in installation of electricity line for receiving supply of electricity whose ownership would be transferred to electricity distributor

byCA Bimal Jain21/09/202421/09/2024

The AAR, Gujarat in the case of M/s Elixir Industries (P.) Ltd. [Advance Ruling No. Guj/Gaar/R/2024/18 Dated July 02, 2024] ruled that registered person is eligible to avail Input Tax Credit (“ITC”) on capital goods i.e. wires and cables used in installation of electricity line for receiving supply of electricity used as input; whose ownership would be transferred to electricity distributor

AAR GST Article

Supply of Sewage Treated Water is Exempt from Levy of GST

byAdmin10/09/202410/09/2024

The AAR, Andhra Pradesh in case of In re: Greater Visakhapatnam Smart City Corporation Ltd. ruled that the supply of sewage-treated water which is supplied to various industries is exempt from levy of GST as per Sr. No. 99 of the Notification No. 02/2017-CTR dated June 28, 2017.

AAR GST Article

Hostel accommodations are exempt from GST purview

byCA Bimal Jain07/09/202407/09/2024

The Maharashtra AAR, in the matter of In re., M/s Maharashtra Jain Education Society ruled that hostel accommodations for a duration of 10 months to both old and new students are eligible for exemption

AAR GST Article

Professional Services provided to BWSSB are not exempt from GST

byCA Bimal Jain05/09/202405/09/2024

The AAR, Karnataka in case of In re., Ernst and Young LLP held that the professional services for assistance in filing of corporate tax returns provided by the Assessee to Bangalore Water Supply & Sewerage Board (“BWSSB”) were not exempt supply under per S. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017

AAR GST Article

ITC can be claimed on contract staffing services for providing Information Technology Enabled Services

byCA Bimal Jain29/08/202429/08/2024

The Tamil Nadu AAR, in case of In re., Access Healthcare Services Private Limited ruled that ITC can be availed on the contract staffing services received, subject to the condition specified in section 16(1) the CGST Act. The AAR also confirmed that ITC on contract staffing services is not blocked under Section 17(5) of the CGST Act.

AAR GST Article

GST DAILY – 254

byCA Pradeep Modi24/08/202424/08/2024

Service of transport, packing, loading, unloading & unpacking is GTA if it’s in relation to same goods: AAR

AAR GST Article

GST DAILY – 253

byCA Pradeep Modi24/08/202424/08/2024

Stay Yourself Updated on GST Credit available on purchase of demo cars used for demonstration purpose: AAR THE AUTHORITY FOR…

AAR GST in Media

Rapido liable to pay GST for cab services: Karnataka AAR

byAdmin02/08/202402/08/2024

The Karnataka Authority for Advance Rulings (AAR) has held that ride-hailing platform Rapido is liable to pay goods and services tax for its cab services, a ruling that potentially adds to the ambiguity over GST applicability on app-based mobility companies operating the subscription model.

AAR GST Article

Advance Ruling on GST Applicability for M/s RAIBAG TALUK MSPC Supplying Food Products to Anganwadi Centers

byAdv Minakshi Jain01/08/202401/08/2024

The applicant’s products and operations are not eligible for the exemptions or specific tax treatments mentioned in the cited notifications and circulars, as their activities are classified as supply of goods rather than services.