AAR
Delhi AAR Refuses Advance Ruling After GST Intelligence Issues Notice On Same Issues
The Delhi Bench of the Authority for Advance Ruling (AAR) has rejected an advance ruling application filed by a transport company after holding that issues raised in the application had become sub judice following the subsequent issuance of a show cause notice by the Directorate General of GST Intelligence. A coram of Bhavan Meena and Asha Chaudhary noted that the applicant did not disclose the issuance of the show cause notice during the advance ruling proceedings after it was issued, which...
Used Car Dealers Can Claim ITC On Repairs, Rent and Capital Goods Under GST Margin Scheme: Kerala AAR
The Kerala Authority for Advance Ruling (AAR) has held that dealers trading in second-hand motor vehicles under the GST margin scheme can claim Input Tax Credit (ITC) on inward supplies used in the course of business, except on the purchase of used vehicles. The ruling was delivered by IRS Jomy Jacob, Member (CGST), and Mansur M.I., Member (SGST), on an application filed by Goexotic Plus91 Motors Private Limited, a GST-registered dealer in old and used luxury vehicles. The applicant purchases...
Dermatological Treatments For Psoriasis And Skin Disorders Exempt from GST: Kerala AAR Clarifies
The Kerala Authority for Advance Ruling (AAR) ruled that healthcare services provided for the treatment of psoriasis, dandruff, dermatitis, fungal infections and folliculitis are exempt from GST. The ruling was delivered by a coram comprising Jomy Jacob, IRS (Additional Commissioner of Central Tax) and Mansur M. I. (Joint Commissioner of State Tax). The applicant, a board, engaged in providing dermatological treatments through qualified medical practitioners at licensed clinics. It sought...
GST | ITC Not Available On Construction Of Warehouse Used For Storage Or Leasing: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has held that input tax credit (ITC) is not admissible on goods and services used for construction of a warehouse or shed, even when such warehouse is used for providing taxable storage and warehousing services or is leased out for business purposes. The ruling was delivered by the bench of CGST Member Vishal Malani and SGST Member Sushma Vora in the application of a registered GST assessee engaged in providing storage and warehousing...
Tree Plantation & Maintenance In Non-Forest Areas By Charitable Trust Exempt From GST: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has granted exemption to tree plantation and maintenance of them by a Trust in non-forest arears like unutilized barren lands, roadsides, amidst lane dividers, on private lands and every other available patch in its reach. In a recent ruling Mr. Vishal Malani (Member- Central Tax) and Ms. Sushma Vora (Member- State Tax) has held that Entry No. 1 of Notification No. 12/2017 was applicable to tree plantation and maintenance by the Applicant...
Security & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that security and scavenging services provided to government-run medical colleges and hospitals qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The Authority held that services essential to the functioning of public hospitals, when supplied without any element of goods, fall within activities relating to functions entrusted to Panchayats and Municipalities under...
Digitalisation, GIS Mapping And Tech Consultancy For Jal Jeevan Mission Are 'Pure Services', Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that digitalisation, GIS mapping, monitoring, data management and technical consultancy services provided to the Public Health Engineering Department (PHED) in connection with water supply schemes qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The Authority ruled that such services are directly related to functions entrusted to Panchayats and Municipalities under...
Home Delivery Services By E-Commerce Platforms To Consumers Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has ruled that transportation services proposed to be provided by Flipkart India Private Limited under a new logistics model qualify as Goods Transport Agency (GTA) services and are exempt from GST when supplied to unregistered end customers under Serial No. 21A of Notification No. 12/2017–Central Tax (Rate). Flipkart India Private Limited, which was already engaged in B2B trading of goods, proposed to introduce a logistics model...
Homeopathic Medicines Having Single, Two Or More Constituents Attract 5% GST Post Rate-Revision: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that homeopathic medicines having a single, two or more components formulated exclusively in alignment with the Drugs and Cosmetics Act, irrespective of retail sale, attracted 5% GST. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) from the two Tariff Entries 3003 and 3004 inferred that medicines manufactured by the Applicant consisted of two or more constituents mixed ...
Manpower-Based Municipal Services For Ganges Ghat Special Cleanliness Drive Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that supply of unskilled labour for special cleanliness drive for cleaning Ganga ghats would qualify as 'Pure Service'. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) it was observed that operation and maintenance services to various Corporations and Municipalities who were 'Local Authorities'. These local authorities in turn use those services under Solid Waste...
Hotelier Liable To 18% GST Not 28% On Supply Of Carbonated Beverages, For Dine-In/Room Service : West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that supply of restaurant services, including the supply of aerated beverages, would be taxable at the rate of 18% GST. In a ruling by Shri. Shafeeq S (Member- Central Tax) and Shri. Jaydip Kumar Chakrabarti (Member-State Tax) examined the two kinds of supply of Aerated Drinks viz. (i) With food (shown separately in bill and (ii) Individually (only aerated water). The West Bengal AAR considering the 'factual matrix' observed...
PVC Raincoats Classified As Plastic Articles And Not Textile Apparel, Attract 18% GST: Gujarat AAR
The Gujarat Authority for Advance Ruling (AAR) has ruled that PVC raincoats are to be treated as plastic articles and not textile apparel, and therefore attract 18% GST. The ruling came on an application filed by a Gujarat-based manufacturer of PVC and plastic raincoats. The applicant had sought clarity on whether PVC raincoats should be taxed at 5% as apparel or at 18% as articles of plastic. The applicant is engaged in the business of manufacture, resale, deal, purchase, import,...