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Particulars |
Crux |
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2022(05)LCX0136(AAR)
Andhra Pradesh
Andhra
Pradesh Medical Services and Infrastructure Development |
Procurement and distribution of drugs, Medicines and other surgical
equipment by APMSIDC on behalf of government without any value addition,
and without any profit or loss, without even the intent to do business
amounts to Supply u/s 7 and establishment charges recieved fron State
Government for handling such activity being not a pure service taxable
under GST |
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2021(08)LCX0093(AAR)
Maharashtra
The
World Economic Forum, India Liaison Office |
1. No, the activities carried by the
applicant head office located outside India and rendered to the
applicant will not amounts to supply as envisaged under Section 7 of the
CGST Act, 2017 considering that the applicant is not engaged in any
business.
2. No, the activities carried by the applicant's head office located
outside India and rendered to the applicant would not be liable to GST
in the hands of the applicant considering that the applicant is not
engaged in any business.
3. No, the applicant would not required to obtain registration in India
under Section 24 of the CGST Act, 2017 with respect to activities
carried out by the applicant head office located outside India and
rendered to the applicant considering that the applicant is not engaged
in any business. |
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2021(07)LCX0261(AAR)
Tamil Nadu
India
Pistons Limited |
The activity of agreeing to part with the
leasehold interests held by the applicant in favour of M/s. INOX Air
Products Private Limited is Supply as defined under Section 7 of the GST
Act 2017 and GST is liable to be paid on the consideration of Rs. 15
Crores received by them. |
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2021(07)LCX0246(AAR)
Gujarat
Rajkot Nagarik Sahakari Bank Ltd. |
Incentives received under “Atma Nirbhar Gujarat Sahay Yojna” depending
on the total lendings done by the banks under the said sahay yojna is
not subsidy and does not merit exclusion from valuation under section
15(2)(e) CGST Act. It is covered at section 7(1)(a) CGST Act and not
covered at section 7(2) CGST Act and liable to GST |
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2021(05)LCX0116(AAR)
Kerala
Abbott Healthcare
Pvt. Ltd. |
Placement of specified medical instruments
to unrelated customers like hospitals, labs etc for their use without
any consideration for a specific period constitute a “supply” as defined
u/s 7 of the CGST Act, 2017 and movement of such goods doesnot
constitutes otherwise than by way of supply under GST. |
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2021(04)LCX0045(AAR)
Karnataka
Bowring Institute |
The applicant is not liable to pay GST on
subscription fees and Infrastructure development fund collected from the
members and this ruling is subject to the amendment to the CGST Act by
section 1 of the Finance Act 2021, as and when it is notified.
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2020(09)LCX0202(AAR)
Gujarat
Gujarat Industrial
Development Corporation |
GIDC falls under category of state government and hence is a public
authority providing service of securing orderly establishment and
organisation of industries in industrial areas and industrial estates
and establishing commercial centers in connection with the establishment
and organisation of such industries and charges collected for the same
as may be notified from time to time amounts to supply under Section 7
of the CGST Act, 2017 and is liable to GST. |
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2020(08)LCX0137(AAR)
Haryana
Tata Sia
Airlines Limited |
Charges in lieu of maintenance services
recovered by the HO from the BO shall be covered as a supply as per
Section (7) of the CGST Act, 2017, thus shall be liable to GST. The
input GST credit pertaining to services only on the procurement made by
HO towards maintenance of aircraft (including lease thereof) shall be
distributed by way of input service distributor mechanism and the credit
pertaining to goods (including capital goods) shall be distributed by
way of normal registration mechanism. |
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2019(10)LCX0206(AAAR)
Maharashtra
CMS Info System
Limited |
AAAR hold that Input Tax Credit against the
GST paid on the purchase, and fabrication of the motor vehicles, used
for carrying cash and bullions, is available to the Appellant. |
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2019(10)LCX0134(AAR)
Rajasthan
K. K. Polymers (Prop. Adventage Agency Pvt. Ltd) |
The additional bonus passed on by the
applicant (DCA) to the customer, is not in nature of a supply in
accordance with GST Act, 2017. |
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2019(09)LCX0284(AAR)
Tamil Nadu
Chennai
Port Trust |
The amounts received on or after 01.07.2017
towards interest, late fee penalty relating to the services of
lease/rent, due to delayed payment of before consideration for those
services rendered by the applicant are liable to GST. |
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2019(09)LCX0192(AAR)
Karnataka
Rashmi Hospitality Services
|
The subsidy amount received from the Government of
Karnataka for the supply of service of food to the ultimate
beneficiaries (consumers) in Indira Canteens by the applicant is
excluded from the definition of consideration and would not form the part of the
turnover on which tax is liable. The consideration collected from the
beneficiaries is liable to tax after deducting the tax fraction as the price
collected is inclusive of tax. |
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2019(05)LCX0125(AAR)
Maharashtra
A Raymond
Fasteners India Pvt. Ltd |
The subject proposed transaction is itself
not a 'supply' under the GST Act, |
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2019(05)LCX0116(AAR)
Rajasthan
Greentech Mega
Food Park Pvt. Ltd |
The Lease Agreement between the Applicant
i.e. the lessor and the Lessee for a period of 99 years is a Lease
Agreement of immovable property classifiable under HSN 9972 and attracts
GST @18% (SGST 9% + CGST 9%). |
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2019(04)LCX0164(AAR)
Maharashtra
Rotary Club
of Mumbai Queens Necklace |
The amount collected as membership
subscription and fees from members is liable to GST as per section 7 of
CGST Act but cannot claim ITC in respect of section 17 of CGST Act.. |
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2018(12)LCX0146(AAAR)
Karnataka
Columbia Asia
Hospitals Pvt.Ltd |
Providing a service to its other distinct
units by way of carrying out activities such as accounting,
administrative work, etc with the use of the services of the employees
working in the IMO, the outcome of which benefits all the other units is
to be treated as a taxable supply in terms of the entry 2 of Schedule I
read with Section 7 of the CGST Act. |
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2018(12)LCX0144(AAR)
Maharashtra
Allied
Blenders And Distillers Private Limited |
There is no supply of goods or services or
both by the applicant to the CBUs. |
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2018(12)LCX0133(AAR)
Maharashtra
E-Square
Leisure Pvt Ltd |
Reimbursement of the expenses constitute
composite supply where Principal supply or main supply is renting of
immovable property |
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2018(08)LCX0103(AAR)
Maharashtra
Silgan
Dispensing Systems India Private Limited |
Transaction of transferring the capital
goods from the first job worker to the second job worker would be an
independent and fresh transaction and the same would be treated as
supply of goods and will be liable to tax under the GST Laws. |
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2018(07)LCX0109(AAR)
Karnataka
Rajarathnam's Jewels
|
The mere deposit of diamond
with safe vaults acknowledged by Electronic Vault Receipts (EVR) does
not constitute of supply of diamonds for the purpose of levy of GST.The
conversion of Electronic Vault Receipts representing the diamonds held
in the Vaults to e-Units would constitute a supply of diamonds liable to
tax under the Goods and Service Tax Act. The e-Units are securities
under the clause (101) of section 2 of the Central Goods and Services
Tax Act and hence transactions in e-Units would remain out of the scope
of levy of tax under Goods and Services Tax Act. The derivative
contracts in e-Units and settlement thereof would be treated as
transactions in securities in case it involves only e-Units without any
involvement of physical diamonds and thereby would remain out of the
scope of levy under GST. The conversion of e-Units into diamonds would
constitute a supply of diamonds liable to tax under the Goods and
Services Tax Act. |
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2018(07)LCX0097(AAR)
Telangana
Gowra Ventures Private
Ltd |
The pooling of land by way of amalgamation
of the separate parcels viz Land 1 and Land 2 would not constitute a
supply under the CGST/TGST Act, 2017. The activity undertaken by the
applicant, with respect to the share belonging to the partners is a
supply of service under the CGST/TGST Act, 2017. The applicant is
providing service to owners 2 to 8 who are related persons and therefore
the value of the construction service supplied by the applicant shall be
110% of the cost of provision of the said service. The vesting of the
constructed portion upon the partners cannot be treated as an
independent supply as neither any service nor any consideration has been
received. |
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2018(06)LCX0080(AAR)
Rajasthan
Habufa Meubelen
B.V. (Indian Liaison Office) |
If the liaison office in India does not
render any consultancy or other services directly/indirectly, with or
without any consideration and the liaison office does not have
significant commitment powers ,except those which are required for
normal functioning of the office, on behalf of Head Office, then the
reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V.
(HO) to the Liaison Office, established in India, is not liable to GST. |
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2018(09)LCX0183(AAAR)
Kerala
Caltech Polymers Pvt. Ltd. |
Recovery of food expenses from the employees
for canteen services provided by a company amounts to taxable outward
supply as defined in Section 2(83) of the CGST Act, 2017 and is taxable. |
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2018(07)LCX0133(AAR)
Maharashtra
North American Coal Corporation India
Private Limited |
liquidated damages awarded by the
International Chamber of Commerce would be treated as supply and
time of supply would be determined as per section 13 of the CGST Act.
Actual amount of damages received would be the value of supply. |
