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
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,
TR-6 Challan used for Payment of IGST on Imports, disputed for availing ITC
The Tamil Nadu AAAR in the matter of M/s. Becton Dickinson India Private Limited [Order in Appeal No: AAAR/6/2025, order dated October 08, 2025] held that neither a TR-6 challan, nor a TR-6 challan read with SVB order and authority letters, is a prescribed document for claiming ITC under Section 16(2) of the CGST Act read with Rule 36(1)(d) of the CGST Rules. The Authority further held that ITC on IGST paid via re-assessed Bill of Entry is governed by the time limit in Section 16(4) of the CGST Act.
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 …
Tamil Nadu AAAR: GST applicable on school bus services, paid directly by Parents
The AAAR, Tamil Nadu in Tvl. Batcha Noorjahan (Miss School Transport) held that school‑bus services paid directly by students’ parents do not qualify for exemption under Serial No. 66 of Notification 12/2017- Central Tax (Rate)
ITC availed on inputs used in the manufacture of finished goods that subsequently got destroyed, must be reversed
The Telangana AAAR, in Geekay Wires Ltd., held that Input Tax Credit availed on raw materials and inputs used in the manufacture of finished goods which were later destroyed in a fire must be reversed on the ground that Section 17(5)(h) of the CGST Act bars Input Tax Credit in respect of goods lost or destroyed, and this includes cases where raw materials and inputs were consumed in producing finished goods that are subsequently destroyed.
Neither AAR nor AAAR have jurisdiction to decide on the taxability under the Finance Act, 1994
The Telangana AAAR, in the case of Maddi Seetha Devi, held that neither the AAR nor AAAR have any jurisdiction to decide on the taxability under Finance Act, 1994 and also held that when a question is not raised before the AAR, the AAAR cannot entertain the same in appeal.
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 applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees
The AAAR, Tamil Nadu in the case of M/s Faiveley Transport Rail Technologies India (P.) Ltd., upheld the ruling passed by AAR Tamil Nadu wherein it was ruled that GST would be applicable on Car facility extended to employees when the amount of car lease incurred by the company is recovered from employees as the said transaction would not be covered under Entry 1 of Schedule III of the CGST Act.