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2019 (2) TMI 63 - AAR - GSTInput tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant - invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea - export of service - recovery of Parents Health Insurance expenses from employee - supply of service or not. Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company? - Held that:- As per Section 16 (1) of the CHST Act, ITC is available on the tax charged on any supply of goods or services or, both to the applicant which are used or intended to be used in the course of furtherance of their business - the Hotel Accommodation is being used by the applicant as a residential premises of their MD/ GM which is for the personal comfort of both and therefore in view of the provisions of Section 17(5)(g) we hold that they are not eligible to claim the ITC for the same. Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as '“export of service”? - Held that:- In the present case, in respect of the so called defective goods they have not stated whether the goods were sold as such to their clients or whether the goods were sold to their customers after they have carried out “low value-added processing function in respect of some of the traded goods based on customer's requirements - the complete details regarding the transaction have not been submitted by them and therefore this issue is not answered. Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to “supply of service” under Section 7 of the Central Goods and Service Tax Act, 2017(CGST Act, 2017)? - Time of supply - value of supply - input tax credit of GST charged by the insurance company - Held that:- Appellant are not rendering any services of health insurance to their employees and hence there is no supply of services in the instant case. Since there is no supply, we do not find the need to answer the second part of this question - the Applicant cannot claim input tax credit of GST charged by the insurance company.
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