GST DAILY – 495 : No GST shall be payable on goods lost in transit but ITC reversal would be required: AAR
BEFORE THE AUTHORITY FOR ADVANCE RULING UNDER GST, GUJARAT re :Inox Air Products Pvt. Ltd., decided on 25-3-2025
Tag: AAR Gujarat
ITC admissible for capital goods and related services used to lay electricity transmission infrastructure outside the factory
The Gujarat AAR in the matter of Alleima India Pvt Ltd [Advance Ruling No. GUJ/GAAR/R/2025/44 GST, order dated October 16, 2025] held that input tax credit (ITC) is available on capital goods and related services used for laying underground cables and transmission equipment from the DISCOM substation to the factory premises, even if installed outside the factory premises, subject to the conditions in Section 16 and exceptions in Section 17(5) of the CGST Act.
Employee’s Accommodation Provided via Third Party, Constitutes “Perquisite”; No GST Payable & ITC Is Admissible
The Gujarat AAR, in the matter of Suzuki Motor Gujarat Pvt. Ltd. held that company facilitating accommodation for permanent employees, provided through a third-party and with nominal deductions is a non-taxable “perquisite”. However, GST applies to similar services for student trainees.
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
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
5% GST applies on mix mukhwas, rules AAR
AAR in the case of Bhagat Dhanadal Corporation has ruled that 5% GST is payable on seed mixes manufactured and sold by it. The products manufactured by it are ‘Mix Mukhwas’ and ‘Roasted Til with Ajwain’.
Floor mats for four-wheelers to attract 28% GST, says Gujarat AAR
Floor mats, made of PVC leather mixed with other substances, for four-wheelers will attract 28 per cent Goods and Services…