The AAR, Tamil Nadu in the case of M/s. Becton Dickinson India Private Limited has held that TR‑06 challan is not a “prescribed document” for availing ITC of differential IGST paid on import.
GST to be paid on entire increased rent received for period 01.09.2005 to 31.08.2022: AAR 01 Aug 2024
The AAR, Tamil Nadu in the case of M/s. CMA CGM Global Business Services (India) (P.) Ltd., ruled that an Assessee is eligible to avail input services in respect of leasing/ renting/ hiring of motor vehicles of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947.
The AAR, Tamil Nadu in the case of M/s. CMA CGM Global Business Services (India) (P.) Ltd., ruled that an Assessee is eligible to avail input services in respect of leasing/ renting/ hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 subject to satisfying and fulfilling the eligibility and conditions provided under Section 16 of Central Goods and Services Tax Act, 2017 (“the CGST Act”). Further, ITC shall be available to the Assessee only on the tax paid on services or renting, leasing or hiring of motor vehicles for providing transport facilities to women employees alone who are arriving or leaving workplace between 8 pm to 6 pm. Lastly, ITC on the same shall be available to the Assessee from May 28, 2019 onwards only on satisfying and fulfilling the eligibility provided under Section 16 of the CGST Act.
AAR Tamil Nadu, in the case of M/s. Metropolitan Transport Corporation, ruled that in pursuance of a contract entered into prior to appointed day, if, price of any goods or services or both is revised upwards on or after appointed day, then, in case of such upward price revision, a registered person will issue a supplementary invoice or debit notes within 30 days from date of revision and such revision shall be treated as ‘supply’ under the CGST Act Act. Hence, GST is payable.
The Tamil Nadu AAR, in case of In re., Access Healthcare Services Private Limited ruled that ITC can be availed on the contract staffing services received, subject to the condition specified in section 16(1) the CGST Act. The AAR also confirmed that ITC on contract staffing services is not blocked under Section 17(5) of the CGST Act.
The car lease amount recovered from employees is not considered a perquisite and is subject to GST.
The Tamil Nadu AAR, in the matter of M/s. Sunwoda Electronic India Private Limited has held that sale of goods from third-party free trade warehousing zone (“3P FTWZ”) on ‘as is where is’ basis to bonded warehouse under Manufacturing and Other Operations in Warehouse Regulations (“MOOWR”) are not liable to GST as the same is covered under Clause 8(a) of Schedule III of the CGST Act, which reads as “Supply of warehoused goods to any person before clearance for home consumption”.
The AAR, Tamil Nadu in the case of In Re. M/s. A Senthil Maharaj ruled that, the ITC is not admissible in case of the Rotary Car Parking System as the said system is permanently fastened and is installed for the purpose of permanent enjoyment.
The Tamil Nadu AAR, in the matter of Suswani Foundations (P.) Ltd., held that as per Section 17(5)(d) the CGST Act, 2017 no Input Tax Credit ITC is available in respect of any goods or services received by the Assessee for construction of immovable property on its own account even if inputs and input services are used in course and furtherance of business.
