Category Archives: GST Judgments Advance Ruling

GST on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

By | May 7, 2019

Held   The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the… Read More »

Re-credit of rejected GST Refund Claim through GSTR-3B : Gujarat High Court

By | May 3, 2019

M/s GARDEN SILK MILLS LTD (R/Special Civil Application No. 7397 of 2018),in which the respondent revenue (proper officer) is directed to re-credit the amount of refund rejected to the Electronic Credit Ledger on the basis of Form GST RFD-PMT 03 or in case no mechanism is available with the proper officer, the petitioner shall be permitted… Read More »

Equipment Parts Supply under Services Agreement is Mixed Supply : AAAR

By | April 29, 2019

Appellant provides the maintenanceservices through two separate Agreements (referred to as Agreement-i e. ‘Comprehensive Maintenance Agreement’ and Agreement-2 i.e. ‘Equipment Parts Supply and Services Agreement’) AAR held that Activities performed under Agreement-i shall be classified as “Composite Supply”, where principal supply would be the supply of maintenance In respect of Agreement- 2, the AAR has held that the services provided under the said Agreement… Read More »

GST Rate of Goods being mined will apply for Royalty paid for Mining lease ,liable for Reverse Charge : AAR

By | April 27, 2019

i. The royalty paid by M/s NMDC in respect of mining lease is classifiable under sub heading 997337 ; ‘Licensing services for the right to use minerals including its exploration and evaluation’ (covered under entry no. 17 of Notification No. 11/2017 (Rate), dated 28.06.2017, attracting GST at the same rate as applicable for the supply… Read More »

GST not applicable on interest free security deposit : AAR

By | April 13, 2019

Facts of the Case : The Company is engaged in various services including renting of immovable property to business entities for commercial purpose. ecurity deposit taken from the lessees on account of security against the damages, if any, caused to the furniture, equipments, fittings supplied along with the premises or any damage done to the… Read More »

Supply of Ice-cream from Retail outlets or in scoops is supply of Goods : AAR

By | April 13, 2019

whether supply of ice-cream by the applicant from its retail outlets and in scoops would be treated as supply of “goods” or supply of “service” or a “composite supply”  Held  In the subject case there is a transfer of title in ice creams from the applicant to their customers and, therefore, as per entry no.… Read More »

No GST Exemption to Healthcare services provided by person other than clinical establishment : AAR

By | April 4, 2019

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 »

Pay GST on Services by Club to its members against subscription/membership fees : AAAR

By | April 4, 2019

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 »

ITC on Rented Cars is available : AAR

By | April 4, 2019

Applicant, Goods transport agency service provider, is entitled to avail ITC on cars (passenger vehicles) which are further supplied to customers on lease rent, subject to condition applicable in such supply of services as per notification number 11/2017-Central Tax(Rate) Dated 28-6-17.   At the termination of lease agreement/contract, if the vehicle is not further leased to… Read More »

Skill Development of Rural Artists is pure service, Exempt from GST : AAR

By | April 2, 2019

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 »