2023-TIOL-44-AAR-GST
CAE Flight Training India Pvt Ltd
GST - Applicant has sought to know as to whether the supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be exempted under notification 12/2017-CTR.
Held: In the instant case, the Aircraft Act and the Aircraft rules did not approve the applicant institute for conduct of examination that yields to a qualification, but only to issue course completion certificate which is useful only as one of the enclosures to file the application for the Type Rating examination conducted by the DGCA - Supply of the Aircraft Type rating training services to commercial pilots, in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses, do not result into a qualification as the applicant imparts training and issues only course completion certificate - Impugned services are not covered under SI No. 66 (a) of the Notification No. 12/2017-Central Tax (Rate) and thus are exigible to GST: AAR
- Application disposed of: AAR
2023-TIOL-43-AAR-GST
Manishaben Vipulbhai Sorathiya
GST - PVC floor mats for use in cars supplied by the applicant is classifiable under CTH 8708 & applicable rate of GST would be 28%: AAR
- Application disposed of: AAR
2023-TIOL-42-AAR-GST
Indian Metals And Ferro Alloys Ltd
GST - Applicant (registered person) has received service by way of taking residential premises on rent for use as its guest house - Said service received by the Applicant (registered person) is subject to GST @18% under Reverse Charge Mechanism in view of the Notification No. 05/2022-Central Tax (Rate) dated 13th July, 2022: AAR
- Application disposed of: AAR
2023-TIOL-41-AAR-GST
EMS Cocos
GST - Goods viz. dried coconuts (shelled or peeled) supplied by the Applicant is Copra and are correctly classified under Heading 1203 and the applicable GST rate is @5% as per Sl. No. 66 of Schedule I of 1/2017 -Central Taxes (Rate) dated 28.06.2017 - Circular 163/19/2021-GST dated 6th October 2021 relied upon: AAR
- Application disposed of: AAR
2023-TIOL-08-AAAR-GST
Monalisa Cooperative Housing Society Ltd
GST - MAAR has held that the contributions [in the name of gratuitous payment/voluntary contribution] received from outgoing members are payments for taxable services received from the appellant “in the past” and for taxable activities of the Appellant “in future” pertaining to Major Repairs to be undertaken - Aggrieved by the Impugned Order passed by MAAR, the present appeal is being filed before MAAAR.
Held : It is clear that the amount given by the outgoing member Mr. Sanjay Prakash Sahjwani (towards 'Building Betterment Fund') has been transferred by the Appellant Society towards 'Major Repair Fund' - Appellant accounted the said transaction of Rs.17,70,000/- in its books of accounts on 7-3-2020 under the accounting head "Major Repair Fund" and has reported Net amount of Rs 15,00,000, CGST 9% of Rs 1,35,000/- and SGST 9% of Rs 1,35,000/- - Appellant has also received transfer premium of Rs 29,500/- [25,000 Net+2250 CGST+2250 SGST] from the outgoing member Mr Sanjay Sahjwani which Appellant has accounted in its books of account on 7-3-2020 - MAAR has observed that considering the Model Bye Laws No. 7 (e) & 38 (e) (ix) of the Cooperative Housing Societies, appellant cannot recover additional amount towards donation or contribution to any other funds or under any other pretext from transferor or transferee by the housing society; that the Society cannot collect amounts as voluntary donations from Transferor or Transferee in excess of premium i.e. Rs. 25,000/- fixed by the society for transfer of flats - Appellate authority, therefore, concurs with the views of MAAR that the society cannot at all accept voluntary donations from a Transferor or Transferee in transgression of the Model Bye Laws of Cooperative Housing Societies in Maharashtra - Appellate authority also concurs with the observations of MAAR that the appellant is trying to give a colour of 'voluntary and gratuitous' payment for amount received from a Transferor/Outgoing member which is collected and will be used for carrying out Major Repairs in future - Accounting entries in the books of accounts also supports the view taken by MAAR - Order dated 31.05.2022 pronounced by the MAAR is upheld and the appeal is dismissed: AAAR
- Appeal dismissed: AAAR |
