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The AAR, Gujarat, in the case of M/s. Tata Auto Comp Systems Ltd, held that deductions from employees’ salaries for availing canteen facilities, transportation services provided to the employees and notice pay are not considered taxable under GST..
Input Tax Credit of GST on canteen facility provided to contract worker is not eligible because contract worker are not employees of the assessee
The AAR, West Bengal, in Aryan Flour Mills Private Limited held that, crushing of wheat and addition of nutrients in atta is a composite supply and the principal supply is crushing service. The service are provided to state government under Public distribution and since the value of goods involved in such composite supply does not exceed 25% of the value of supply the Applicant is eligible for exemption
The AAR, West Bengal, in Indranil Chatterjee held that, Jac Olivol Body Oil which serves the primary function of care of skin and not cure of skin will be classified under HSN 3304 and attracts GST @ 28%.
The AAR, Rajasthan, in M/s. Uvee Glass Private Limited held that, ITC of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of taxable goods is allowed.
The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714 ‘Maintenance and repair services of transport machinery and equipment’ and attracts GST @18% as per Sl. no. 25(ii) of the Notification No. 11/2017-CTR, dated June 28, 2017.
The AAR, Kerala, in S. Radhakrishnan, M/s. Bright Metal Works ruled that the assessee is eligible to avail ITC of tax paid on inputs, input services and parts of fishing or floating vessels classifying under CTH 8902 are taxable at the rate of 5% GST and further ruled that the replacement of parts without consideration during the warranty period is not liable to GST.
The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the IGST Act. Accordingly, such services would qualify to be treated as export of service.
The AAR, Karnataka, in the case of Srisai Luxurious Stay LLP ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
The AAR, Telangana, in the matter of M/s. Y S Hitech Secure Print Private Limited [TSAAR Order No. 08 of 2023 dated April 12, 2023] ruled that, the supply of printing services provided to educational institutions for question papers, OMR…