|
Advanced Search Options
GST - Appellate authority for Advance Ruling - Case Laws
Showing 1 to 20 of 217 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2021 (4) TMI 89 - APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA
Classification of supply - composite supply or not - Applicability of rate of taxes -r works relating to Planning, designing and supervision of construction of various building infrastructure development and interior work etc. - Authority for Advance Ruling have concluded that the works entrusted to the Applicant by IIT, Bhubaneswar under contract/agreement dt.02.05.2016 cannot be termed as composite supply - HELD THAT:- On perusal of the copy of the agreement made between IIT, Bhubaneswar & M/s. NBCC (India) Ltd. executed on dt.02.05.2016, we observed that IIT, Bhubaneswar entrusted the entire project works on turnkey basis to M/s. NBCC (India) Ltd. for works relating to Planning, designing and supervision of construction of various building infrastructure development and interior work etc. in IIT, Bhubaneswar campus and its extended....... + More
- 2021 (3) TMI 1145 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Rectification of Mistake - error apparent on the face of record - Applicant submits that the lower authority (AAR) had held that their activity would qualify as supply of goods attracting 12% whereas in the impugned order dated 27.9.2020, their activity has been classified as attracting 18% - Applicant submits that it is erroneously concluded from the submission of the appellant that it is 'impossible to satisfy the 25% criteria' under Entry 3A of the subject notification; that this is factually incorrect and misconstruction of the submissions made by the Appellant. HELD THAT:- Section 102 of the CGST Act provides that the Appellate Authority may amend any order passed by it under Section 101 so as to rectify any error apparent on the face of the record. What constitutes an error apparent on the face of the record has been laid do....... + More
- 2021 (3) TMI 802 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
Time of supply - Deposit Works' being executed by the applicant - whether it is the time of receipt of funds from the client government department or the time when expenditure incurred towards execution of the work is debited to Deposit Works account? - value of supply under both situations - Challenge to AAR decision - Authority of Advance Ruling has ruled that the value of the supply, on the advance payment received by the applicant, will be the amount of advance received by the applicant towards that particular work/supply. HELD THAT:- Apart from entrusted work of executing housing and improvement schemes in the State, the applicant may also undertake the execution of any housing or other building project at the request of the State Government or, with the previous approval of the State Government, at the request of any other perso....... + More
- 2021 (3) TMI 500 - APPELLATE AUTHORITY FOR ADVANCE, TAMILNADU
Classification of goods - rate of tax - Nizam Pakku - classifiable under Chapter heading 0802 8030 of the Customs Tariff or otherwise? - appellant has claimed that while they agree the classification upto 4 digit level, they do not agree to the classification at 8 digit level but they do not press the same - HELD THAT:- It is found from the Commercial Invoice No. E006/2017-2018 dated 08.03.2018 and the related Shipping Bill for Export, the product is described as ‘Nizam Betel Nut (Arecanut)’. Thus, it is seen that the product of the appellant is known as Betel nut (Areca nut) and assessed accordingly by the Customs. The terms ‘betel nut’ and ‘areca nut’ are the same and used interchangeably, The product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST ....... + More
- 2021 (3) TMI 499 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
Classification of supply - supply of services or supply of goods - composite supply or not - principal supply or not - transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement - trade advertisement material - Classification and applicable rate of GST on the supply of such trade advertisement material if the transaction is that of a supply of Services - challenge to AAR decision - it was held by AAR, Tamil Nadu that the supply of printing services by the applicant are classifiable under SAC 998912. The applicable rates are CGST @ 9% and SGST C9% from 01.07.2017 to 22.08.2017 and 22.08.2017 to 13.10.2017 vide entry at Sl.No. 27 & 27(ii) respectively and effective from 13.10.2017, the applicable tax rate is CGST cu 6% and SGST 4 6% as per the substituted entry at Sl.No. 27 ....... + More
- 2021 (2) TMI 1164 - APPELLATE AUTHORITY FOR ADVANCE, KARNATAKA
Supply of services or not - activities of a liaison office - requirement of registration of liaison office - liability of liaison office to pay GST - HELD THAT:- Establishment of a liaison office in India by foreign entities is regulated in terms of Section 6(6) of the Foreign Exchange Management Act (FEMA), 1999. The FEMA defines Liaison Office as “a place of business to act as a channel of communication between the Principal place of business or Head Office by whatever name called and entities in India but which does not undertake any commercial / trading / industrial activity, directly or indirectly, and maintains itself out of inward remittances received from abroad through normal banking channel”. A body corporate incorporated outside India (including a firm or other association of individuals) desirous of opening a liais....... + More
- 2021 (2) TMI 995 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Appeal against the rejection of application for Rectification of mistake (ROM) by the AAR - Liability of GST - work executed under JDA on land owner's portion where work commenced during pre-GST and continued under GST law - Rate of tax - HELD THAT:- An advance ruling pronounced by the Authority under Section 98(4) may be appealed against to the Appellate Authority within a period of 30 days from the date on which the ruling sought to be appealed against is communicated to the aggrieved person. However, the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days. In terms of Section 101, the Appellate Authority may pass such order as it thinks fit, confi....... + More
- 2021 (2) TMI 994 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Classification of goods - renting of e-bikes(Miracle), bicycles(Move) without operator - to be classified under the SAC 9973 - Leasing or rental services without operator or otherwise - Sl.No.17 (viia) of Notification No.11/2017-Central Tax (Rate) dated 28th June 2017 as amended - HELD THAT:- In the instant case, there is no doubt that the first two attributes laid down by the Supreme Court are evident in this transaction in as much as the User Agreement is very clear that the goods available for rent are the e-bikes “Yule Miracle” and bicycles “Yule Move”. However, in order to determine whether the instant transaction involves the “transfer of the right to usegoods” it is imperative that the other three attributes are also evident. We have gone through the User Agreement furnished by the Appellant whic....... + More
- 2021 (2) TMI 930 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU
Applicability of Transitional Provision under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/ deducted by them post the implementation of GST (i.e. Post July 1, 2017) - Levy of GST - Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017. HELD THAT:- On the applicability of GST on the ‘Mobilization Advance’ which is transitioned to GST, the lower authority has ruled that ‘the transition provision applicable to the case at hand is as per Section 142(11)(b) of the act and Mobilisation advance to the exten....... + More
- 2021 (1) TMI 972 - APPELLATE AUTHORITY FOR ADVANCE, RAJASTHAN
Classification - taxability - provision of hostel accommodation along with food facility to the students wherein consolidated amount is charged from the students - composite supply or principal supply - recovery of entire charge from the students - exemption from GST under Sr. No. 14 of the CGST (Rate) Notification No. 12/2017 dated 28.06.2017 as amended if the charges per day is less than ₹ 1000/- - taxability on supply of hostel accommodation along with food facility - CBEC Flyer No. 40 dated 01.01.2018. HELD THAT:- In the instant case the appellant is supplying various services like supply of food, TV in dining hall, Playroom, Gym, Housekeeping of entire hostel premises, Room cleaning and Washing/ dry-cleaning of bed sheets & linen of rooms along with Hostel Accommodation service. The supply of various other services as detai....... + More
- 2021 (1) TMI 895 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of goods - threaded metal nuts which function same as standard nuts - whether merit classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00? - Challenge to AAR decision - HELD THAT:- The impugned goods can clearly be construed as the ‘parts and accessories” of the vehicles falling under the Chapter Headings from 8701 to 8705 and will merit classification under the Chapter Heading 8708, which covers the parts and accessories of the vehicles. Our observation is primarily attributed to the fact that the impugned products are manufactured by the Respondent as per the specifications/requirements approved by the automobile manufacturer, which is illustrated by the descriptions contained in the sample Purchase Order, placed by M/s. Tata Motors Ltd. to the Respondent, which amongst other thi....... + More
- 2021 (1) TMI 894 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA
Classification of goods - Shatamrut Chyavan - falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL” rate as per Sr. No. 102 of Notification No. 02/2017 - Central Tax (Rate), dated 28.06.2017 or can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST as per Schedule I (Sr. No. 104) of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 or not? - chalenge to AAR decision. Whether the classification of the impugned product, falling under TSH 2309 90 10 of the Customs Tariff Act, 1975, as adopted to the CGST Act, 2017, attracting ‘NIL’ as per the List of Exempted Goods in terms of SI. No 102 of Notification No. 02/2017 - Central Tax (Rate), dated 28.06.2017, is correct or not? - HELD THAT:....... + More
- 2021 (1) TMI 849 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF - situation if the Director also is a part time Director in other company also - Challenge to AAR decision - HELD THAT:- The Rajasthan Authority for Advance Ruling (AAR) in IN RE: M/S. CLAY CRAFT INDIA PVT. LTD., [2020 (4) TMI 228 - AUTHORITY FOR ADVANCE RULING RAJASTHAN] pronounced that the consideration paid to the Directors by the applicant company will attract GST under reverse charge mechanism and the situation will remain the same if the director is also a part time director in another company. The CBIC has recently issued a Circular No. 140/10/2020 - GST dated 10.06.2020 under File No. CBEC-20/10/05/2020 -GST and clarified the issue in appeal. It has been clarified that ....... + More
- 2021 (1) TMI 801 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Supply of Works Contract - contract entered into with AVVNL as per two work orders combine of supply, erection, testing and commissioning of materials/ equipments for providing rural electricity infrastructure - whether such supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure made to AVVNL would be taxable at the rate of 12% in terms of Sr. no 3 (vi)of Notification N/N. 11/2017- C.T.(Rate) as amended w.e.f. 25.01.2018? - challenge to AAR decision. HELD THAT:- There is no dispute regarding the ruling of RAJAAR that the supplies rendered by them to AVVNL are in nature of Composite Supply of Works Contract. The only dispute to be decided is whether the said composite supply of works contract is covered under Entry No. 3 (vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated ....... + More
- 2021 (1) TMI 554 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Valuation of Rental Income - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - exemption of tax under the general exemption of ₹ 20 lakhs - challenge to AAR decision. Whether the property tax paid by the Appellant to the Municipal Authority can be deducted from the monthly rental income received? - HELD THAT:- In this case, the fact that the supplier and the recipient of the service (i.e lessee) are not related and that the rent is the sole consideration for the service of renting of immovable property, are not in dispute. It is seen from the draft rental agreement that the lessee is required to pay monthly rental of ₹ 1,50,000/- plus applicable taxes, subject to deduction of tax as may be applicable. Therefore, the amount received from the lessee towards the mont....... + More
- 2020 (12) TMI 1087 - APPELLATE AUTHORITY FOR ADVANCE RULING, KERALA
Exemption from GST - supply of, services viz. execution of the civil works of Pazhassi small hydro electric project - Whether Kerala State electricity Board Ltd would fall under any of the categories viz. Central Government, State Government, Union territory, a local authority, a Government authority or a Government entity for the purpose of the said exemption - whether the said services shall attract concessional rate of SGST also @6% in terms of notification No. SRO 370/2017 dated 30.06.2017 since the CGST statutory provisions are pari materia With State GST provisions? - HELD THAT:- Kerala State Electricity Board Ltd is a company incorporated under the Companies Act, 1956 by the Government of Kerala for carrying out the business of Generation, Transmission and Distribution of electricity in the State of Kerala. It is the successor enti....... + More
- 2020 (12) TMI 1049 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Maintainability of application - Appellant is aggrieved by the grounds on which the lower Authority has refused to admit the application for advance ruling - Classification of goods - Flavoured Milk - taxable at the rate of 5% under Schedule IV of the GST Act or otherwise? - HELD THAT:- An appeal can be filed before the Appellate Authority only against an advance ruling pronounced in terms of Section 98(4). In this case, there is no ruling given by the lower Authority on the question raised in the application. The application for advance ruling was not admitted and was rejected by order dated 2nd Sept 2020 in terms of Section 98(2) of the CGST Act. Such an order rejecting the application for advance ruling as inadmissible is not an order appealable before us. In the instant appeal, the Appellant is aggrieved by the grounds on which the lo....... + More
- 2020 (12) TMI 837 - APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA
Benefit of exemption - Training programme - Services provided by them under the category of Information and Communication Technology)ICT @ School Project - Challenge to AAR decision - Applicability of Entry No. 72 of Notification No.12/2017-Central Tax(Rate), dated 28.06.2017, read with Entry No. 72 of Notification bearing SRO No. 306/2017-Finance Department, Government of Odisha - HELD THAT:- As per notification, it is noticed that the following three pre-requisite are to be satisfied in order for the supply to qualify for the notified exemption, under Entry No.72 of Notification No.12/2017-Central Tax(Rate): (a) The supply has to be a supply of Service provided to the Central Government, State Government or Union Territory Administration; (b) Such service must be under any training programme; (c) The total expenditure of such service is....... + More
- 2020 (11) TMI 956 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKA
Classification of services - Online Information and Database Retrieval Services - Type-3 test administrative solution offered by the Respondent Company to its clients in India - minimum human intervention - levy of integrated tax on the supply of said services to non-taxable online recipients in India - lower Authority had held that the Type-3 test does not qualify for classification as OIDAR service - HELD THAT:- There is no dispute on the fact that there is an element of human intervention involved in the process of scoring the essay responses in the Type-3 test. What needs to be decided is whether the extent of human intervention is ‘minimum’ or not. Since there are no guidelines in Indian laws regarding the concept of minimum human intervention in electronically provided services, we refer to the European Commission VAT Co....... + More
- 2020 (11) TMI 528 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - benefit of N/N. 10/2017-Integrated Tax (Rate) dated 28.06.2017 - Challenge to AAR decision - HELD THAT:- From the definition of ‘fixed establishment’, it is clear that the registered place of business cannot be termed a fixed establishment. Here, the domestic entity IZ-KARTEX is registered with GST authorities and hence, going by the definition, it cannot be termed a fixed establishment. In that sense, the decision of the WBAAR does not hold good in legal terms. Also, the WBAAR has not adduced any finding to draw conclusion that IZ-Kartex as registered in India maintains suitable structures in terms of human and technical resources to provide the service for which the MARC has been entered into between the parties. ....... + More
........
|
