This weekly summary analyses the stories related to the Goods and Services Tax, Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) that have been published at Taxscan.in. during the previous week from August 11 to August 18, 2023.
The Kerala Authority for Advance Ruling (KAAR) has held that Kerala State Electricity Board Ltd(KSEBL) is eligible for direct Input Credit on Deposit Work.
The Authority comprising of Dr.S.L. Sreeparvathy, IRS &Shri. Abraham Renn S, IRS held that the applicant is liable to pay GST as the recipient of services in respect of the services of renting any motor vehicle designed to carry passengers received from any person other than a body corporate, irrespective of the status of registration of the supplier as per entry at SI. No. 15 of Notification No. 13/2017 CT (Rate) dated 28.06.2017 as amended.
The Kerala Authority for Advance Ruling(KAAR) construction of a jetty for the Indian Coast Guard (ICG) as per MoU falls under a ‘work contract’ as per the Central Goods and Service Tax Act, 2017. The Authority comprising of Dr.S.L. Sreeparvathy, IRS &Shri.Abraham Renn S, IRS held that the activity undertaken by the applicant for the Construction of a Jetty for ICG as per MoU dated 03.04.2017 squarely falls within the ambit of the “Works Contract” as defined in Section 2 (1 19) of the CC-ST Act, 2017. The service provided by the applicant to the ICG as per MoU dated 03.04.2017 is not eligible for exemption under the entry at Sl. No. 9C of Notification No. 12/2017 CT (Rate) dated 28.06.2017 as inserted by Notification No. 32/2017 CT (Rate) dated 13.10.2017.
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