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 January 18th, 2024 to February 02nd, 2024.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of textbook to Jharkhand Council of Educational Research and Training ( JCERT ) was supply of goods
The two member bench of the tribunal comprising Dr. Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that printing and supply of textbooks to JCERT shall be treated as supply of goods.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of notebook was supply of goods
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that Printing and supply of notebook would be treated as supply of goods
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that Input Tax Credit ( ITC ) admissible on goods purchased from outsourced vendors for Sale and buy back transactions.
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that in case of sale and buyback transactions, the input tax credit was admissible in respect of goods purchased from outsourced vendors, when payment was settled through book adjustment against the debt created on outward supplies to those vendors.
The West Bengal bench of the Authority for Advance Ruling (AAR) observed that services of leasing land for industrial purposes cannot be treated as an exempt supply
The two member bench of the authority comprising Dr.Tanisha Dutta ( member) and Joyjith Banik ( member) conclude that the services of leasing of the land for industrial purposes by SMPK to the applicant is found not to be covered under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017 and therefore cannot be treated as an exempt supply.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that supply of services for removal of hump by dredging at Najafgarh Drain as awarded by Irrigation and Flood Control Department is exempt from Goods and Service Tax ( GST )
The two member bench of the tribunal comprising Dr. Tanisha Dutta (member) and Joy Jit Banik (member) observed that Supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging at Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and therefore shall be exempted from payment of tax.
The West Bengal bench of the Authority for Advance Ruling ( AAR ) observed that printing and supply of comprehensive report, progress card to education department, Government of Assam was supply of services
The two member bench of the tribunal comprising Dr Tanisha Dutta ( member ) and Joy Jit Banik ( member ) concluded that Printing and supply of Comprehensive Report Progress Card to the Education Department, Government of Assam would be treated as supply of services.
The Gujarat Authority for Advance Rulings (AAR) has ruled that deducting money from employees’ salaries to pay a canteen services provider (CSP) would not attract the Goods and Services Tax (GST).
The AAR ruled that ITC for GST on canteen services is obligatory under the Factories Act and there is no GST on employee’s payment for canteen service.
The Rajasthan bench of the Authority for Advance Rulings ( AAR ) has established the applicability of Goods and Services Tax ( GST ) on the rent of a residential property when it is utilised for commercial purposes by a lessee registered for GST. The ruling arose in the case of Deepak Jain, who leased his property to a private limited company engaged in back-office operations.
In response to specific queries seeking advance rulings, the AAR clarified that, as per the notification dated July 13, 2022, the premises would not qualify as a residential dwelling due to its commercial use. The nature of the property, in the eyes of GST, is intricately linked to the actual use and duration of stay by the occupants, emphasising the evolving intricacies in tax implications based on property utilisation.
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