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Supply of medicines, drugs and consumables along with food in the course of providing health care services to in-patients being treated in a hospital will be treated as a composite supply under the GST regime. Accordingly, it will be exempted…
The Tamil Nadu AAR in the case of In re. Nithiyashree Ladies Hotel [Advance Ruling No. 77/AAR/2023dated September 04, 2023] held that, hostel and accommodation service operating through rental premises along with food-related service is not eligible for exemption and…
The Gujarat AAR in the case of In Re: M/s. Unique Welding Products Pvt. Ltd.[GUJ/GAAR/R/2024/01 dated January 5, 2024] held that Assessee is eligible to claim Input Tax Credit (“ITC”) on rooftop solar system with installation and commissioning service used…
Exemption not available on hostel services due to temporary nature and specific licenses, AAR distinguished it from residential dwelling The Tamilnadu AAR in the case of ARPUTHA WOMENS HOSTEL, decided on 5-9-2023 ✔️ Where assessee provided boarding and lodging with…
The Rajasthan bench of the Authority for Advance Rulings has held that GST is applicable on the rent if a residential property is used for commercial purpose by a lessee (who is registered for GST purposes). In the case of Deepak…
Deducting money from employees’ salaries to pay a canteen services provider (CSP) would not attract the Goods and Services Tax (GST), the Gujarat Authority for Advance Rulings (AAR) has ruled. In a case related to luxury kitchen and bath fixtures…
Coaching service provided for lump sum consideration along with books, uniform etc. to be treated as composite supply In the case of RESONANCE EDVENTURES LTD. THE RAJASTHAN APPELLATE AUTHORITY FOR ADVANCE RULING UNDER GST, decided on 23-11-2023 👉 Rulings:- ✔️…
The AAR, Karnataka, in the case of M/s.Enzyme Business Centre [Advance Ruling No. DGR 33 of 2023 dated November 16, 2023], held that, the damages received by the Applicant from the tenant towards the termination of the sub-lease before the…
The AAR, Rajasthan in the case of In Re: M/s. Deepak Jain [Advance Ruling No. RAJ/AAR/2023-24/14 dated November 29, 2023] held that the Lessor is liable to pay GST on forward charge basis when the residential property is rented out…
The AAR, Gujarat in Shree Avani Pharma [Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023] ruled that, service of job work provided by the Applicant would fall within the purview of Sr. No. 26(id) of the Notification No. 11/2017-CE (Rate)…