This round-up analytically summarises the key stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) reported at Taxscan.in during the period from October 7, 2024 to October 14, 2024.
In a recent ruling of Authority for Advance Ruling ( AAR ) the Panasonic Life Solutions India Pvt. Ltd. was held liable to reverse GST ITC on Supply of Goods before Clearance for Home Consumption.
The quasi judicial body comprising Smt. D. Jayapriya and Smt. A.Vali observed that according to the amended section 17(3) of the CGST Act, 2017 and the rules, the applicant should reverse the proportionate ITC of common inputs/capital goods/ services availed.
The West Bengal Authority For Advance Ruling ( AAR ) recently ruled that the supply of baby carriers with hip seat priced below Rs.1000/- per piece would attract a Goods and Services Tax ( GST ) of 5% while such carriers priced above Rs.1000/- per piece would attract GST at 12%.
The two-member Bench of Dr Tanisha Dutta, Joint Commissioner, CGST & CX and Joyjit Banik, Additional Commissioner, SGST observed the absence of any specific mention of “Baby Carriage with hip seat” under Subheading No.6307, but distinguished that the scope of “other made up articles, including dress pattern” under Chapter No. 6307 is wide enough to include Baby carriage with hip seat.
In a recent ruling, the West Bengal bench of the Authority for Advance Ruling ( AAR ) held that 18% GST should be levied on catering services along with renting of premises for more than Rs. 7500.
The AAR bench, comprising Dr. Tanisha Dutta and Mr. Joyjitbanik, observed that the tax is payable by the applicant at 5% without ITC, subject to the condition that the room tariff of the club does not exceed Rs. 7,500/- per unit per day or equivalent. However, when the tariff is declared above Rs. 7,500/- per unit per day, the applicant shall be liable to pay tax at 18%.
The Authority For Advance Ruling, West Bengal ( AAR ) recently ruled that the Developer of Yathri Sathi app, an intermediary enabling ride-hailing service between drivers and customers is not the entity required to discharge Goods and Services Tax ( GST ) liability on cab services rendered by drivers registered within the Application.
The two-member Bench of AAR composed of Tanisha Dutta, Joint Commissioner, CGST & CX and Joyjit Banik, Additional Commissioner, SGST observed that, “tax on intra-State as well as inter-state supplies of services by way of transportation of passengers by a motorcab, maxicab, motorcycle, or any other motor vehicle except omnibus shall be paid by the electronic commerce operator if such services are supplied through it.”
The Tamilnadu State Appellate Authority for Advance Ruling ( AAAR ) in a recent matter before it noted that any services which are not naturally bundled with the ‘principal supply of service’ rendered by an enterprise cannot be regarded as a “composite supply” in terms of provisions under the Goods and Service Tax ( GST ) regime.
The two-member Bench of the AAAR comprising Ashish Varma, I.R.S., Central Excise Member and D. Jagannathan, I.A.S., Commercial Taxes Member, after perusing the material on record, laid reference to Sl. No. 25 of Notification No.12/2017-CT(Rate) dated 28.06.2017, and opined that exemptions could be meted out so far as the scope of services rendered by the Applicant is included in “service of transmission or distribution of electricity”.
The Appellate Authority for Advance Ruling, Chhattisgarh ( AAAR ) recently upheld the ruling provided by the Authority for Advance Ruling ( AAR ), Chhattisgarh that Goods and Services Tax ( GST ) of 18% is applicable on the supply of Fortified Rice Kernels ( FRK ) manufactured by the Appellant maintaining that FRK falls under Chapter 19 of the GST Tariff.
Taking note of the contents of Chapter 11, AAAR held that the processes such as blending of rice with vitamin-mineral premix and use of binder and extrusion machines are processes beyond the scope of Chapter 11, and the products are not rice grains but rice shaped derivatives.
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