Tag: AAR

AARGST Article

ITC is available on inward supply of motor vehicles used for demonstration purpose

byCA Bimal Jain

The Kerala AAR, in the case of Sai Service (P.) Ltd., held that where demo cars are crucial for sales promotion, since, prospective customers prefer to test drive cars before they make a decision, therefore, demo cars are put to use for furtherance of business as envisaged under Section 16 of the CGST Act. Hence, the Assessee is entitled to avail ITC on inward supply of motor vehicles which are used for demonstration purpose.

AARGST Article

Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxide and Calcium Hydroxide classifiable under CTH 2522 20 00

byCA Bimal Jain

The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH 2522 20 00 taxable at 2.5% CGST and 2.5% SGST as per entry SI. No. 131 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 (“the Rate Notification”).

AARGST in Media

Uber liable for GST as e-commerce operator, rules Karnataka AAR

byAdmin

Uber, as an e-commerce operator, is required to collect and pay GST on passenger transportation services provided by cab drivers using its proposed new platform, Karnataka’s Authority for Advance Ruling (KAAR) has said. It also said that the cab aggregator will be liable for GST even if its application (APP) only connects the driver and passenger with the driver supplying the service.

AARGST Article

Technical Consultancy for Project Development and Management Support Services to MJP are taxable under GST at the rate of 18%

byCA Bimal Jain

The AAR Maharashtra, in the case of M/s. The Nisarga Consultancy, ruled that no tax will be leviable on work allotted by Maharashtra Jeevan Pradhikar as per of Jal Jeevan Mission which is a mission of Government of India performed & invoiced before 01.01.2022 as per Serial No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017. Further, 18% GST is payable under Sr. No. 21 Heading 9983, (ii) of the Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017 where work allotted by MJP as per of JJM if work is performed and invoiced after January 01, 2022 but which is allotted before January 01, 2022.

AARGST Article

Taxpayers can avail ITC only on tax paid on services for leasing/ renting/ hiring of motor vehicles for women’s safety

byAdmin

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.