This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Rulings (AAAR) reported at Taxscan. in during the previous week from July 16th to July 23rd, 2022.
Re: M/s DEPUTY COMMISSIONER – 2022 TAXSCAN (AAAR) 131
The respondent, M/s Golden Tobie Private Limited is engaged in the business of manufacturing, marketing, and distributing cigarettes, launched a new sale scheme wherein they will be supplying extra packs of cigarettes along with the regular supply quantity without receiving any extra consideration for that additional supply.
The Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) has held that Goods and Services Tax is not leviable on extra packs of cigarettes supplied along with regular supply.
Re: M/s AIRPORTS AUTHORITY OF INDIA – 2022 TAXSCAN (AAR) 221
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that
the management and development of the airport which is getting carried out by the applicant will be undertaken by the Concessionaire and hence the transaction amounts to the transfer of business from the applicant to the concessionaire without any interruption in the operation of the airport on account of the transfer. Thus, the transaction is a transfer of going concern, and Goods and Services Tax (GST) does not apply to the transfer of going concern.
Re: M/s AIRPORTS AUTHORITY OF INDIA – 2022 TAXSCAN (AAR) 221
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that no Goods and Services Tax (GST) is applicable on concession fees paid for the concession agreement for 50 years for undertaking the operations, management, and development of the Chaudhary Charan Singh International Airport by Adani Lucknow International Airport Limited to the Airport Authority of India (AAI).
Re: M/s AIRPORTS AUTHORITY OF INDIA – 2022 TAXSCAN (AAR) 221
The Uttar Pradesh Authority of Advance Ruling (AAR) has held that 18% Goods and Services Tax (GST) is applicable on reimbursement of the cost of emoluments under ‘supply of manpower service’.
Re: M/s TOPLINK MOTORCAR PRIVATE LIMITED – 2022 TAXSCAN (AAR) 220
The Authority for Advance Rulings (AAR), West Bengal bench has held that the input tax credit is available on the demo vehicles and the same can be set off against the output tax payable under the Central GST Act, 2017.
Re: M/s HYT Engineering Company Private Limited – 2022 TAXSCAN (AAR) 218
The Uttar Pradesh Authority for Advance Ruling (AAR) presided by Mr. Abhishek Chauhan (Central Tax) and Mr. Vivek Arya (State Tax) has held that the services of construction of a PEB shed, structure, building, water supply, and general electrical works, OHE works, signal and telecommunication works and supply, installation and commissioning of machinery and plant in connection with setting up of Electric Loco Shed supplied to Rail Vikas Nigam Limited (RVNL) are not works Contract.
Re: M/s AMWA MOTO LLP – 2022 TAXSCAN (AAR) 219
The West Bengal bench of the Authority for Advance Rulings (AAR) has held that a three-wheeled electrically operated vehicle, commonly known as an e-rickshaw, when supplied without a battery is also classifiable as an “electrically operated motor vehicle” under HSN 8703.
Re: M/s Evergreen Publication (India) Ltd – 2022 TAXSCAN (AAR) 217
The Authority for Advance Rulings (AAR), Punjab has held that the Lab Manual is published by the applicant which comprises a bulk of instructional /educational printed material as per syllabus of the educational board and which also contains some blank pages for the students to practice or write, would be classified under GST Tariff heading 4901 as printed books which currently carry a Nil rate of tax.
Re: M/s MEL Training and Assessment Ltd. – 2022 TAXSCAN (AAR) 215
The Uttar Pradesh Authority for Advance Ruling (AAR) has held that the service provided to an educational institution by way of service relating to admission to, or conduct of examination by, such institution is exempted as per entry 66(b)(iv) of the Notification 12/2017 and no Goods and Services Tax (GST) applicable on such services.
Re: M/s K.P.H. Dream Cricket Private Limited – 2022 TAXSCAN (AAR) 216
While disposing of an application filed by KPH Dream Cricket Pvt Ltd, owners of IPL Team, Kings XI Punjab, the Authority for Advance Rulings (AAR), has ruled that the complimentary tickets provided free of charge would be subject to GST under the Central Goods and Services Tax (GST) Act, 2017 and the same is eligible for Input Tax Credit (ITC).
Re: M/s Vishnu Lakshmi Fly Ash Bricks – 2022 TAXSCAN (AAR) 213
While considering the application for ruling on the classification of “Fly Ash Blocks” the Tamil Nadu Authority for Advance Ruling held that there will be no advance ruling if the applicant failed to substantiate the proposed transaction with the necessary document.
Re: M/s NTL INDIA PRIVATE LIMITED – 2022 TAXSCAN (AAR) 214
The Tamil Nadu Authority for Advance Ruling (AAR) presided by Shri T G Venkatesh, I.R.S., Additional Commissioner, and Smt. K Latha Joint Commissioner (ST) ruled that “the Applicant is a service provider of transportation services to their clients and the reimbursed toll charges should be included in the value of supply and tax be paid at the appropriate rates on the entire value of supply”.
Re: M/s. SRINIVAS WASTE MANAGEMENT SERVICES PRIVATE LIMITED – 2022 TAXSCAN (AAR) 212
The Chennai Authority for Advance Ruling ( AAR ) presided by Shri T G Venkatesh, I.R.S., Additional Commissioner, and Smt. K Latha Joint Commissioner (ST) observed that the contracts are eligible for exemption from GST vide Sl. No.3 of Notification 12/2017-CT. (Rate) dated 28.06.2017. Further, the contract about Bio-CNG carried at the Central Asphaltic plant being a supply of goods and services together does not qualify as ‘Pure services’ and is not eligible for exemption under Sl. No.3 of Notification 12/2017-CT.
Re: M/s. TRIDENT PNEUMATICS (P) LTD – 2022 TAXSCAN (AAR) 211
The Chennai Authority for Advance Ruling ( AAR ) presided by Shri T G Venkatesh, I.R.S., Additional Commissioner, and Smt. K Latha Joint Commissioner (ST) didn’t admit the application filed u/s 98(2) of the IGST Act since the question raised was a part of the proceedings of DGGSTI.
Re: M/s. BE WELL HOSPITALS PRIVATE LIMITED – 2022 TAXSCAN (AAR) 210
The Tamil Nadu Authority for Advance Ruling (AAR) has held that the supply of medicines and consumables for providing health care services to inpatients are composite and attracts the Nil rate of Goods and Services Tax.
Re: M/s. Universal Print Systems – 2022 TAXSCAN (AAR) 209
The Andhra Pradesh Authority for Advance Ruling has held that no Goods and Services Tax on printing of pre-examination items, post-examination items, and Scanning and processing of results provided by the applicant to an educational institution towards the conduct of the examination. It was held that such Services are procured by the educational institution, they are tantamount to the services relating to the conduct of examination, which will aptly fall within the ambit of exemption outlined under Entry No. 66 of Notification No. 12/2017 Central Tax (Rate), dated 28th June 2017 as amended”.
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