2021-TIOL-2208-HC-P&H-GST
Subway Systems India Pvt Ltd Vs UoI
GST - Petitioner submits that without giving any breathing time, further summons were being issued although in response to the first summons they had submitted that a period of two weeks would be required to appear with all the material documents - Counsel for Revenue submits that the petitioner can appear before the officer concerned on or before 29.11.2021.
Held : Petition is disposed of with a direction that in case the petitioner appears before the officer concerned on 29.11.2021, he may file reply and make submissions both on law and merits and the officer concerned would decide the same by passing a speaking order: High Court
- Petition disposed of: PUNJAB AND HARYANA HIGH COURT
2021-TIOL-269-AAR-GST
Jayshankar Gramin Va Adivasi Vikas Sanstha
GST - Applicant is Charitable trust registered under Maharashtra Public Charitable Trust Act 1950 - Trust undertakes supply of services to 50 orphans and homeless children by way of shelter, education, guidance, clothing, food and health for the Women and Child welfare - The Govt of Maharashtra, Women and Child welfare department pays a sum of Rs.2,000/ per month per child - The trust is also registered under Income Tax Act 1961 as Charitable trust - Major source of income of the trust is from Government of Maharashtra's Woman and Child Welfare ministry and also the Central Government and other donations from public - Applicant seeks to know whether they are required to obtain registration under the Maharashtra GST Act, 2017?; whether they are liable to pay GST and if in the affirmative, the rate therefor.
Held: To avail the exemption under Sr. no. 1 of notification 12/2017-CTR, the services should be supplied by way of charitable activities - A pplicant has loosely submitted that they are supplying services to 50 orphans and homeless children by way of shelter, education, guidance, clothing, food and health for the Women and Child Welfare Department, Government of Maharashtra - They have nowhere mentioned or given details as to how their services can be treated as charitable activities - Authority is bound by the definition of the term 'charitable activities' as defined under the above said notification and is of the opinion that the applicant is not performing 'charitable activities', strictly according to the definition mentioned above - Further, the supply of services by the applicant to destitute women who are litigating divorce or are homeless or are victims of domestic violence also are not covered under the definition of "charitable activities" mentioned above - Applicant is, therefore, not entitled for the exemption under notification 12/2017-CTR, Sr. no.1 - Registration required and the rate of tax leviable is @18% under SAC 9993: AAR
- Application disposed of: AAR
2021-TIOL-268-AAR-GST
Bharti Airtel Ltd
GST - Applicant seeks to know as to w hether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017-Central Tax (Rate) by considering the service as a pure service as they are in relation to functions entrusted under article 243W?
Held: By their own admission in the application, the applicant is providing data and voice services to GHMC and to the employees of the municipalities and general purpose for office and administrative purposes - Thus there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India, therefore, these services do not qualify for exemption under Notification No. 12/2017-CTR - Invoices for telecommunication services are required to be issued with GST by the applicant: AAR
- Application disposed of: AAR |
