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The AAR, Andhra Pradesh in case of In re: Greater Visakhapatnam Smart City Corporation Ltd. ruled that the supply of sewage-treated water which is supplied to various industries is exempt from levy of GST as per Sr. No. 99 of the Notification No. 02/2017-CTR dated June 28, 2017.
The Maharashtra AAR, in the matter of In re., M/s Maharashtra Jain Education Society ruled that hostel accommodations for a duration of 10 months to both old and new students are eligible for exemption
The AAR, Karnataka in case of In re., Ernst and Young LLP held that the professional services for assistance in filing of corporate tax returns provided by the Assessee to Bangalore Water Supply & Sewerage Board (“BWSSB”) were not exempt supply under per S. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated June 28, 2017
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.
Service of transport, packing, loading, unloading & unpacking is GTA if it’s in relation to same goods: AAR
Stay Yourself Updated on GST Credit available on purchase of demo cars used for demonstration purpose: AAR THE AUTHORITY FOR ADVANCE RULING UNDER GST, WEST BENGAL IN THE CASE OF LANDMARK CARS EAST PVT. LTD. , decided on 4-4-2024 👉…
The Karnataka Authority for Advance Rulings (AAR) has held that ride-hailing platform Rapido is liable to pay goods and services tax for its cab services, a ruling that potentially adds to the ambiguity over GST applicability on app-based mobility companies operating the subscription model.
The applicant’s products and operations are not eligible for the exemptions or specific tax treatments mentioned in the cited notifications and circulars, as their activities are classified as supply of goods rather than services.
The car lease amount recovered from employees is not considered a perquisite and is subject to GST.
There is no provision under GST law which restricts registered person to claim ITC on invoices auto-populating in GSTR-2B of previous month, rather section 16(2)(b) provides that ITC must be claimed when goods or services or both are received.