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The Karnataka AAR, in the case of In Re. Manish Manpower Agency [KAR ADRG 03/2024 dated January 29, 2024] held that manpower services supplied to Social Welfare department in relation to any function entrusted to Panchayat under Article 243G of…
Supply of medicines, drugs and consumables along with food in the course of providing health care services to in-patients being treated in a hospital will be treated as a composite supply under the GST regime. Accordingly, it will be exempted…
The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for exemption and…
The Gujarat AAR in the case of In Re: M/s. Unique Welding Products Pvt. Ltd.[GUJ/GAAR/R/2024/01 dated January 5, 2024] held that Assessee is eligible to claim Input Tax Credit (“ITC”) on rooftop solar system with installation and commissioning service used…
The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16, 2023], held that, the damages received by the Applicant from the tenant towards the termination of the sub-lease before the…
The AAR, Rajasthan in the case of In Re: M/s. Deepak Jain [Advance Ruling No. RAJ/AAR/2023-24/14 dated November 29, 2023] held that the Lessor is liable to pay GST on forward charge basis when the residential property is rented out…
The AAR, Gujarat in Shree Avani Pharma [Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023] ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate)…
The AAR, West Bengal, in the case of In Re: Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that as per Notification No. 07/2022-Central Tax (Rate) dated July 13, 2022, (“the Notification”) and Press Release dated July 18, 2022…
The AAR, West Bengal, in M/s. Saraswaty Press Limited [Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl. No. 66 of the…
The AAR, Gujarat ruled that the transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take ITC of the GST paid by them on the services received by the Transferor by way of the lease as per Section 17(5)(d) of the CGST Act.