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 September 30th to October 7th.
The Appellate Authority for Advance Ruling (AAAR) in Uttar Pradesh rejected the Goods and Service Tax Appeal filed by the Uttar Pradesh Metro Rail Corporation on the grounds of lack of locus standi.
The Appellate Authority observed that the assessee being a service recipient was not eligible to seek an advance ruling under the provisions of Section 95 (a) of the CGST Act and relied on the decision of the Uttar Pradesh Authority of Advance Ruling.
The two-member bench comprising Uma Shanker and Ministhy upheld the decision made by the Authority of Advance Ruling against the assessee.
The Maharashtra Appellate Authority For Advance Rulings (AAAR) held that the reimbursement amount received by the assessee from the National Employability Enhancement Mission( NEEM) Trainer towards stipend and other expenses incurred by the assessee on NEEM Trainees under (NEEM) Regulations is in the capacity of ‘pure agent’ under rule 33 of the Central Goods and Service Tax Rules, 2017 was excluded from the value of supply.
The two-member bench comprising Rajeev Kumar and Srinivas upheld the decision of the Maharashtra Authority of Advance Ruling and held that the reimbursement amount received by the assessee from NEEM Trainer towards stipend and other expenses incurred was not in the capacity of pure agent.
The Bangalore bench of Karnataka Authority for Advance Ruling (KAAR) held that the distribution of gold coins and white goods to the dealers upon their achieving the stipulated lifting of the material/ purchase target during the scheme period are treated as supplies and eligible to claim Input Tax Credit (ITC) under Section 17(5)(h) of the Central Goods and Service (CGST )Act, 2017.
The two-member bench comprising Ravi Prasad and Kiran Reddy held that the distribution of gold coins and white goods to the dealers/ customers upon achieving the stipulated lifting of the material/ purchase target during the scheme period would be regarded as a supply under section 7 of the CGST Act and eligible to claim input tax credit.
The Bangalore bench of Karnataka Authority for Advance Ruling (KAAR) held that the expenses other than the goods and service tax charged by the developers which were used for the supply of apartments under the works contract service are not eligible to claim Input Tax Credit (ITC).
The two-member bench comprising Ravi Prasad and Kiran Reddy held that a registered dealer on the date the time of supply of construction services falls or the amount of tax payable by the applicant for his supply of apartments was more than the amount of tax charged by the developer from the applicant for the supply of construction services are eligible to claim the input tax credit and other expenses other than tax charged by the developer was not eligible to claim the input tax credit.
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