Karnataka Authority of Advance Ruling M/s Barbeque Nation Hospitality Ltd The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST… Read More »
Central Government, hereby, notifies the constitution of the Appellate Authority for Advance Ruling in the Union territories- Andaman and Nicobar Islands, Chandigarh, Daman and Diu, Dadra and Nagar Haveli and Lakshdweep vide Notification No. 04/2019-Union Territory Tax MINISTRY OF FINANCE(Department of Revenue) Notification No. 04/2019-Union Territory Tax New Delhi, the 16th May, 2019 G.S.R. 367(E).—Inexercise… Read More »
The Exemption is service specific and service provider specific.Thus to qualify for the said exemption and establishment has to satisfy dual condition of providing Health care services as well as being clinical establishment. As the service provided by the applicant may be healthcare services, they do not qualify to be a clinical establishment . Applicant… Read More »
Issue : The Advance Ruling Authority ruled that the applicant’s activities involve the supply of services . The appellant had filed an appeal against advance ruling with the prayer to set aside the impugned advance ruling on the grounds that the activities of the club were restricted to social welfare activities and did not grant… Read More »
Execution of ‘Livelihood for Artists and Local Art Hubs’ to empower skills of rural artists and artisans, as an administrative agency being a pure service, comes under Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate), dated 28-6-2017 and is exempt from GST Note : As per Sr No 3 of of Notification No. 12/2017-Central… Read More »
No ITC on free supply of electric items to flood affected people of Kerala under CSR expense : The applicant distributed electrical items like, switches, fan, cables etc. to flood affected people under CSR expenses on free basis without collecting any money. For these transactions input tax credit will not be available as per section17(5)(h)… Read More »
Repairing and servicing of transformers owned by another person is not job work as defined under section 2(68) of the GST Act. It is composite supply unless the contract specifies that the goods and services are to be separately charged. The principal supply is the service of repair of transformers classifiable under SAC 998719 and… Read More »
Centralised Advance Ruling Authority The purpose of Authority of Advance Ruling under GST is to give clarity to taxpayers on their future tax liabilities under GST so that they can avoid litigations in future. With contradictory verdicts from Authority for Advanced Rulings (AAR) under the GST regime increasing the confusion among tax payers, the government… Read More »
CBDT issues new instructions to streamline process of departmental representation before AAR Click to View