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Infant food products containing milk and other ingredients may be subject to an 18 per cent goods and services tax (GST), contrasting with the 5 per cent applicable to milk products, if a judgment by the Rajasthan Authority for Advance Ruling (AAR) sets a precedent.
Brokerage services for processed agricultural produce would be taxable at 18% under GST: AAR
The Telangana, AAR in the matter of M/s. Center for International Admission and Visas (CIAV), held that services of ‘Marketing/Recruitment/Referral Consultant’ by the Assessee to foreign universities on principal to principal basis do not qualify as ‘intermediary’ as defined under Section 2 (13) of the IGST Act. Further, the activity of forwarding applications of the aspiring students by the Assessee to foreign universities qualifies as ‘export of service’ in terms of Section 2(6) of the IGST Act provided the payments are received in convertible foreign exchange.
The Telangana, AAR in the matter of M/s. Noori Travels ruled that the credit on motor vehicle cannot be claimed by assessee if supplier has shown the transaction in the period wherein the recipient was claiming the benefit of lower tax rate.
The Authority for Advance Ruling, Gujarat, has held that a unit in SEZ is not liable to pay GST under RCM for the services received from DTA such as services of an advocate, provided it furnished a Letter of Undertaking. This ruling was given in respect of an application sought by Waaree Energies Limited.
The AAR, West Bengal in the case of In Re. Sekandar Sarkar ruled that, Paper Cups manufactured would fall under HSN 4823 40 00 and attract GST at the rate of 18 percent as the aforesaid goods would fall under Chapter / Heading / Subheading / Tariff item 4823 as specified in entry Sl. No. 157 of Schedule-III of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017.
The Telangana, AAR in DRS Dilip Road lines Limited ruled that ancillary services viz., packing, loading, unloading and unpacking provided by the assessee along with the main supply of Goods transportation would be covered under the ambit of GTA service as long as such ancillary services have direct link with transportation services.
In a recent ruling, the Telangana Bench of the Authority of Advance Ruling (AAR) clarified that the provision of services of marketing, recruitment, or referrals to foreign universities by the Center for International Admission and Visas (CIAV), the applicant, on a principal-to-principal basis does not constitute an ‘intermediary service’. Further, such services should be considered as exports, which are not subject to GST, provided the payments are received in convertible foreign exchange.
The Tamil Nadu AAR, in the matter of Suswani Foundations (P.) Ltd., held that as per Section 17(5)(d) the CGST Act, 2017 no Input Tax Credit ITC is available in respect of any goods or services received by the Assessee for construction of immovable property on its own account even if inputs and input services are used in course and furtherance of business.
No ITC to be allowed on re-construction, renovation, additions, alterations or repairs which are capitalized in books