This weekly round-up analytically summarizes the key stories related to the Authority of Advance Ruling (AAR) reported at Taxscan.in during the previous week from December 6 to December 11, 2021.
The Gujarat Authority of Advance Ruling (AAR) held that the Input Tax Credit (ITC) is not available for GST paid on input services of Lease Premium on which GST has been charged.
M/s. Divyajivan Healthcare LPP
The Gujarat Authority of Advance Ruling (AAR) held that the lump-sum amount received for Health care Services to be provided for 20 years as “Diamond Plan” exempted from GST.
Adithya Automotive Applications Pvt. Ltd.
The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that activity of bus body building is supply of goods and services depending on the principal supply.
M/s Arinem Consultancy Services (P) Ltd.
The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that no GST payable on Services rendered under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) and Pradhan Mantri Awas Yojana (PMAY).
Tianyin Worldtech India Private Limited
The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) is not admissible on the construction of immovable property used for business.
Dr. Willmar Schwabe (I) Private Limited
The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that Input Tax Credit (ITC) available on GST charged by service provider on hiring of bus for transportation of employees to and from workplace.
M/s Ocean Blue Boating Pvt Ltd
The Maharashtra Authority of Advance Ruling (AAR) ruled that the 5% GST on Supply for marine Engines used for defense, patrolling, flood relief, and rescue operations.
Dhanraj Organics Private Limited
The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that 5% GST payable on Epoxidized Soya bean Oil.
The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that 12% GST on Sprinklers; drip irrigation system including laterals, and PVC Pipes.
The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that Mere acceptance of joint custody of goods without rights, privileges of ownership of goods does not amount to ‘Supply’.
The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that preparation of Gutka at Pan Shop for sale is not eligible for the Composition Scheme.
Riseom Solutions Private Limited manufactures
The Madhya Pradesh Authority of Advance Ruling (AAR) ruled that 5% GST on Learning kit box books in separate sheets for imparting education to children.
The Maharashtra Authority of Advance Ruling (AAR) held that 5% GST payable on parts of diesel marine engine or genset supplied to the Indian Navy.
Oerlikon Balzers Coating India Pvt. Ltd.
The Maharashtra Authority of Advance Ruling (AAR) held that 18% GST applicable on activity of surface coating on old, worn out or used goods received from Customers.
The Maharashtra Authority of Advance Ruling (AAR) held that Contributions from members, recovered for spending on weekly meetings, other petty administrative expenses amounts to ‘supply’.
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