GST AAR CASES

2019-TIOL-42-AAR-GST

Akshaya Patra Foundation

GST - Preparation and serving of food to children of government schools under Mid-Day meal (MDM) program of government and serving of food under government sponsored Anganwadi meals program is "supply" u/s 7 of GST Act – Activity of preparation and serving of food under Mid-Day meal and Anganwadi meal program undertaken by applicant is covered under the definition of 'business' - Activities undertaken by the applicant are not covered under the definition of 'charitable activities' – MDM program is taxed Nil by notification 12/2017-CTR, Sr. no. 66 : AAR

GST - Transfer of goods/capital equipments exclusively used for Mid-Day meal program and Anganwadi meals program between different kitchens of applicant which are 'distinct persons' is covered under the scope of 'supply': AAR

GST - Sale of scrap items generated during Mid-Day meal program is activity of sale and, therefore, a supply u/s 7 of GST Act: AAR

- Application Dispose of: AAR

2019-TIOL-41-AAR-GST

Mali Construction

GST - Activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems and O&M work is a Works Contract of Composite supply - predominant supply being a supply of services, the supply proposed to be undertaken for a Government department (P.H.E.D) is taxable under Entry no. 3(iii) HSN Code 99544 @ 12%: AAR - Application Dispose of: AAR

2019-TIOL-40-AAR-GST

Laxmi Machinery

GST - Only activities/matters which are either being undertaken or proposed to be undertaken qualify for advance ruling - Questions to which ruling are sought by the applicant are related to activities undertaken in past period FY of 2017-18 and thus not eligible for being answered by the Authority for Advance Ruling as per s.95(a) of the CGST Act, 2017: AAR - Application Dispose of: AAR

2019-TIOL-39-AAR-GST

KM Trans Logistics Pvt Ltd

GST - Section 22, 2(71), 2(85) and 2(113) of CGST Act, 2017 - Applicant is supplying transport services to various manufacturers to transport their vehicles to the retail outlets in different states - applicant is billing and maintains book of accounts at Jaipur only - applicant is incorporated as a company having its registered office at Jaipur - applicant has, therefore, rightly taken GST registration in State of Rajasthan as supply of transport services is initiated from the state of Rajasthan: AAR GST - Applicant has taken on lease some vacant lands so as to park his vehicles and to provide resting place for drivers - as the vacant land is situated in the State of Haryana, which is beyond the jurisdiction of the AAR, Rajasthan, question relating to registration of vacant lands is out of purview of the authority, no ruling given thereon: AAR - Application Dispose of: AAR

2019-TIOL-38-AAR-GST

IMF Cognitive Technology Pvt Ltd

GST - In the GST regmie, SGST and CGST charged for the services provided and availed in a State would be eligible for ITC within that particular state where such services are provided and consumed - As supplier of services and place of supply both are outside the state of Rajasthan, Input Tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in the State of Rajasthan: AAR

- Application Dispose of: AAR

 

JEST GST by Vijay Kumar

In its path to perfection, GST has much dust to settle-legislatively and judicially

 

The Cob(Web) by Shailendra Kumar

GST - Real Estate - Yet Another Composition Scheme - A Fratricidal move, Indeed!

 

ARTICLES

GST - Agenda for the second year - Part XXIV

ITC on Telecommunication towers

GST - Agenda for the second year - Part XXIV