No ITC available on test drive vehicles when retained as replacement vehicles
The AAR, Telangana, in M/s. Sai Service Pvt. Limited ruled that, ITC cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.
Tag: AAR
ITC is eligible on input used for construction of foundation of machinery
The AAR, Rajasthan, in M/s. Uvee Glass Private Limited held that, ITC of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of taxable goods is allowed.
Battery charging service provided by public charging station attracts 18% GST
The AAR, Karnataka, in M/s. Chamundeswari Electricity Supply Corporation Ltd. ruled that the activity of charging battery of electrical vehicle is ‘supply of service’ covered under SAC 998714 ‘Maintenance and repair services of transport machinery and equipment’ and attracts GST @18% as per Sl. no. 25(ii) of the Notification No. 11/2017-CTR, dated June 28, 2017.
Marine Vessel parts attracts GST@ 5%
The AAR, Kerala, in S. Radhakrishnan, M/s. Bright Metal Works ruled that the assessee is eligible to avail ITC of tax paid on inputs, input services and parts of fishing or floating vessels classifying under CTH 8902 are taxable at the rate of 5% GST and further ruled that the replacement of parts without consideration during the warranty period is not liable to GST.
R&D services provided to the foreign company considered as export of service
The AAR, Gujarat, in M/s. Hilti Manufacturing India Pvt. Ltd. held that, services provided by the assessee to the entities located outside India is covered under section 13(2) of the IGST Act. Accordingly, such services would qualify to be treated as export of service.
Hostels and PG accommodation services attract @ 12% GST
The AAR, Karnataka, in the case of Srisai Luxurious Stay LLP ruled that hostel and PG accommodation cannot be considered equivalent to residential accommodation and thus such services are not eligible for exemption and accordingly are exigible to GST @12%.
Supply of question paper along with printing services to educational institution is exempted from GST
The AAR, Telangana, in the matter of M/s. Y S Hitech Secure Print Private Limited [TSAAR Order No. 08 of 2023 dated April 12, 2023] ruled that, the supply of printing services provided to educational institutions for question papers, OMR…
Hostel accommodation services exempted from GST from August 2021 till July 18, 2022
The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG 26/2023 dated May 08, 2023] ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till…
Supply of services by Co-venture to the business attracts GST
The AAR, Kerala, in the matter of M/s Choice Foundation [Advance Ruling No. KER/10/2023 dated March 10, 2023] ruled that supply of services to assessee to its own joint venture would attract GST as per Notification No. 11/2017 Central Tax…
Rent on PG accommodation, hostel services to attract GST: Karnataka AAR
Rent paid for paying guest (PG) and hostel accommodations, which are not like residential dwellings, would attract 12 per cent goods and services tax (GST), the authority for advance rulings (AAR) in Karnataka has ruled. The AAR, while hearing a…