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The Gujarat Authority for Advance Ruling (AAR) has ruled that the contract between Airbus and Tata Group’s company for the supply of aircraft to the defence ministry is a “composite supply”, and would attract 5 per cent goods and services…
The AAR, West Bengal, in the case of In Re: Tamal Kundu [WBAAR 18 of 2023 dated September 13, 2023], held that as per Notification No. 07/2022-Central Tax (Rate) dated July 13, 2022, (“the Notification”) and Press Release dated July 18, 2022…
The mechanism of Authority for Advance Ruling (AAR) was set up under the goods and services tax (GST) to provide tax clarity to companies and other assesses. However, conflicting rulings by the state-level AARs in some cases and the state-specific jurisdiction of…
The AAR, West Bengal, in M/s. Saraswaty Press Limited [Advance Ruling No. 20/WBAAR/2023-24 dated September 13, 2023], ruled that the services of printing question papers for conducting examinations to educational institutions, will be covered under Sl. No. 66 of the…
The AAR, Gujarat ruled that the transferee acquiring the rights of the lease for construction of the immovable property is not entitled to take ITC of the GST paid by them on the services received by the Transferor by way of the lease as per Section 17(5)(d) of the CGST Act.
The AAR, Gujarat, in the case of M/s. Tata Auto Comp Systems Ltd, held that deductions from employees’ salaries for availing canteen facilities, transportation services provided to the employees and notice pay are not considered taxable under GST..
The crackle sold to companies for use as toppings on ice creams may now be subject to a higher goods and services tax (GST) rate of 18 per cent, and not 12 per cent. The Authority for Advance Rulings (AAR)…
Input Tax Credit of GST on canteen facility provided to contract worker is not eligible because contract worker are not employees of the assessee
The AAR, West Bengal, in Aryan Flour Mills Private Limited held that, crushing of wheat and addition of nutrients in atta is a composite supply and the principal supply is crushing service. The service are provided to state government under Public distribution and since the value of goods involved in such composite supply does not exceed 25% of the value of supply the Applicant is eligible for exemption
The AAR, West Bengal, in Indranil Chatterjee held that, Jac Olivol Body Oil which serves the primary function of care of skin and not cure of skin will be classified under HSN 3304 and attracts GST @ 28%.