GST DAILY – 492 : No GST on amount recovered from employees towards canteen charges: AAAR
THE APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT IN THE CASE OF Troikaa Pharmaceuticals Ltd., decided on 28-2-2025
Tag: AAAR Gujarat
GST DAILY – 443 : Time of supply for mobilization advance in construction services is date of receipt of such advance: AAAR
THE GUJARAT APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST,
Gujarat AAAR Disallows ITC on Expenses Incurred for Buyback of Shares as Securities are Outside GST Purview
The Gujarat AAAR in Gujarat In the matter of M/s. Gujarat Narmada Valley Fertilizers & Chemicals Ltd. held that the ITC is not admissible on expenses incurred for the buyback of shares, as shares being ‘securities’ do not qualify as goods or services under the GST law, and hence the transaction falls outside the ambit of GST.
ITC Admissible on Capital Goods Installed Outside Factory Premises
The Gujarat AAAR In the matter of Elixir Industries Private Limited held that ITC is admissible on capital goods such as wires, cables, and electrical equipment used for power transmission from the grid to the factory, even if installed outside factory premises and subsequently transferred to Gujarat …
No GST leviable on free bus transportation facility provided to its Employees by the Employer
The AAAR, Gujarat in the matter of M/s. Emcure Pharmaceuticals Ltd. dismissed the appeal filed by the Department and reaffirmed the ruling passed by AAR, Gujarat in its own case, thereby ruling that Applicant is not liable to pay GST on free bus transportation facility provided to its employees. Further, it was ruled that the ITC on motor vehicle for transportation of person having approved seating capacity of more than 13 persons, not being blocked under Section 17(5)(b)(i) of the CGST Act, and thereby, could be availed by the Applicant.
GST DAILY – 266
Ruling can be declared void ab initio by AAR if facts were suppressed by applicant: AAAR
Flour mixes with additives attract 18% GST, clarifies Gujarat appellate authority
The Gujarat Appellate Authority for Advance Ruling has clarified that flour mixes containing additives attract an 18% Goods and Services Tax (GST) as they fall under a class of food preparations for which a lower tax rate is not specified in the law.
Packaged parathas, unlike chapatis, to attract 18% GST, says Gujarat AAAR
It is another stamp of approval from the advance ruling system to say that packaged paratha will attract 18 per…