This roundup analytically summarizes the stories related to the Goods and Services Tax Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ) that were published at Taxscan.in. During the period from December 23rd, 2023 to January 18th, 2024.
The Gujarat Authority for Advance Ruling has determined that the supply of aircraft should attract a 5% Goods and Service Tax (GST).
Tata Advanced Systems Ltd, the applicant, is involved in the assembly, manufacturing, and supply of aircraft.Therefore, since the principal supply is the supply of goods (aircraft), it is classified under CTH 8802 and attracts a GST of 5% as per notification No. 1/2017-IT (Rate) dated 28.6.2017 (entry no. 2441). The two-member bench of the Authority of Advance Ruling, Rithesh Raval (member SGST) and Amit Kumar Mehra (member SGST), held that the supply of aircraft should attract a 5% Goods and Service Tax (GST).
The Appellate Authority for Advance Ruling (AAAR), Rajasthan ruled that the fire fighting system with pump house Operating & Maintenance supplied by the appellant to M/s. Jaipur Smart City Limited is to be considered a service to a Governmental Authority.
A two member bench of the Rajasthan AAAR comprising Mahendra Ranga, Member (Central Tax) and Ravi Kumar Supur, Member (State Tax) observed that supply of fire fighting system to Jaipur Smart City Limited is deemed service to governmental Authority.
The Gujarat Authority for Advance Ruling ( AAR ) ruled that ITC ( input tax credit ) can be availed on rooftop solar systems with installation and commissioning as solar roof tops can be classified under plant and machinery.
A Two-Member Bench of the Authority comprising Amit Kumar Mishra and Riddhesh Raval observed that “It is therefore clear that the roof solar plant, affixed on the roof of the building is not embedded to earth. Accordingly it is not an immovable property but a plant and machinery, which is utilized to generate electricity which is further solely and captively used in the manufacture of welding wires. The applicant is engaged in the business of supply of welding wires on payment of GST at the applicable rates.
The Karnataka Authority of Advanced Ruling (AAR) ruled that damages from tenant towards termination of sub-lease before end of lock-in period amounts to consideration for supply and that 18% Goods and Service Tax (GST) is applicable.
The two-member bench of the Additional Commissioner of Commercial taxes Dr. M.P. Ravi Prasad and Additional Commissioner of Customs and Indirect Taxes, Kiran Reddy.T ruled that the damages received by the applicant from the tenant for terminating a sublease before the agreed lock-in period are deemed a supply under Section 7 of the Central GST Act, 2017.
The Uttar Pradesh Authority for Advance Ruling (AAR) ruled that 18% GST is applicable for F-18 drugs used for cancer diagnosis.
A Two-Member Bench of the Authority comprising Amit Kumar, Joint Commissioner (Central Tax) and Harilal Prajapati, Joint Commissioner (State Tax) observed that “It can be seen that F-18 products are essentially radioactive isotopes which are used in radiopharmaceutical imaging such as PET scanning. Although they are used as a pharmaceutical product for the diagnosis and detection of various diseases, 18F FDG and other 18F radiopharmaceutical products are compounds of the radioisotope 18F. Heading 2844 of the Tariff covers radioactive isotopes and their compounds. 18F-FDG being a compound of the radioisotope 18F, it would fall under the heading 2844.”
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