AAAR & AAR Half Yearly Digest: January To June 2024

AAARNo GST Payable By Fair Price Shop Selling Kerosene Oil To Ration-Card Holders: AAARAppellant's Name: Chanchal SahaThe West Bengal Appellate Authority of Advance Ruling (AAAR) has held that no GST is payable by fair-priced shops selling kerosene oil to ration-card holders.AARE-Commerce Operators Liable To Collect TCS For Providing Platform For Selling Digital Gold: AARApplicant's Name: M/S. Changejar Technologies Pvt. Ltd.The Karnataka Authority of Advance Ruling (AAR) has ruled that e-commerce operators are liable to collect TCS for providing a platform for selling digital gold.Imparting Practical Training To Nurses And Psychologists Not A 'Healthcare Services', No GST Exemption Available: AARApplicant's Name: Spandana RehabilitationThe Karnataka Authority of Advance Ruling (AAR) has ruled that fees collected from nurses and psychologists for 'imparting practical training' are not exempted from GST.No Direct Nexus Between Renting Of Buildings To Municipalities & Article 243W, GST Applicable: AARApplicant's Name: Navya NuchuThe Telangana Authority of Advance Ruling (AAR) has ruled that GST is payable for providing renting services for buildings to the Government Social Welfare College Boys Hostel and in municipalities.No GST Exemption On Pure Services Received By AIIMS From Vendors: AARApplicant's Name: All India Institute Of Medical SciencesThe Telangana Authority of Advance Ruling (AAR) has ruled that All India Institute of Medical Sciences (AIIMS) can claim GST Exemption on pure services received from Vendors.GST Leviable On Export Of Pre-Packaged And Labelled Rice Upto 25 Kgs. To Foreign Buyer: AARApplicant's Name: Sarala FoodsThe Andhra Pradesh Authority of Advance Ruling (AAR) has ruled that GST would be levied on the export of pre-packaged and labelled rice up to 25 kg to foreign buyers.GST Exemption On Supply Of Dal To Department For Women, Children, Disabled & Senior Citizens: AARApplicant's Name: Narayan Trading CorporationThe Telangana Authority of Advance Ruling (AAR) has ruled that no GST is payable on the supply of dal to the Department for Women, Children, Disabled, and Senior Citizens.GST ITC Can Be Availed On Roof Top Solar System As It Constitute Plant And Machinery: AARApplicant's Name: Unique Welding Products P. Ltd.The Gujarat Authority of Advance Ruling (AAR) has ruled that roof-top solar systems with installation and commissioning constitute plant and machinery.18% GST Applicable On F-18 Drugs Used For Cancer Diagnosis: AARApplicant's Name: IBA Molecular Imaging (India) P. Ltd.The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% GST is applicable on F-18 drugs used for cancer diagnosis.ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AARName of the applicant: Paragon Polymer Products Pvt. Ltd.The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.ITC Admissible On Sale And Buyback Transactions When Payment Is Settled Through Book Adjustment: AARName of the applicant: Paragon Polymer Products Pvt. Ltd.The West Bengal Authority of Advance Ruling (AAR) has held that in cases of sale and buyback transactions, the input tax credit is admissible in respect of goods purchased from outsourced vendors when payment is settled through book adjustment against the debt created on outward supplies to those vendors.18% GST Payable On Amount Received From Mercedes Benz India Towards Reimbursement Of “Loss On Sale Of Demo Car”: AARApplicant's Name: Landmark Cars East Private LimitedThe West Bengal Authority of Advance Ruling (AAR) has ruled that 18% GST is payable on the amount received by the applicant from Mercedes-Benz India towards reimbursement of “Loss on Sale of Demo Car.”Opting To Pay Tax At Lower Rate By Not Availing ITC Forfeits Right To Avail Input Tax Credit: AARApplicant's Name: Noori TravelsThe Telangana Authority of Advance Ruling (AAR) has held that the applicant by opting to pay tax at a lower rate by not availing input tax credit on the goods and services used in his supplies has forfeited his right to avail input tax credit.Supply Of Disposable Paper Cup Attracts 18% GST: AARApplicant's Name: Sekandar SardarThe West Bengal Authority of Advance Ruling (AAR) has held that the supply of disposable paper cups attracts 18% GST.Marketing/Recruitment/Referral Consultant To Foreign Universities On Principal To Principal Basis Is Not 'Intermediary Service': AARApplicant's Name: M/s. Center for International Admission and Visas (CIAV)The Telangana Bench of the Authority of Advance Ruling (AAR) has held that marketing, recruiting, or referring consultants to foreign universities on a principal-to-principal basis is not 'intermediary service'.

AAAR & AAR Half Yearly Digest: January To June 2024

Mariya Paliwala

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