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 February 24, 2024 to March 01, 2024.
In a recent decision, the Rajasthan bench of the Authority for Advance Ruling ( AAR ) observed that 12% Goods and Service Tax ( GST ) shall be Applicable on Services of Disposal and Treatment of Bio Medical Waste collected from Clinical Establishment.
The AAR bench of Mahipal Singh ( Central Tax member ) and Mahesh Kumar Gowla ( State Tax member ) held that the service of disposal and treatment of Bio Medical obtained from clinical establishment (9994) was made taxable vide Notification No. 03/2022- Rate) dated 13.07.2022 (effective from by amending Notification No. 11/201 ICI ( Rate ) dated 28.06.2017 with a rate of 6% ( CGST ). Thus, 12% GST ( 6% SGST + 6% CGST ) was imposed on such services. Thus, the registered dealer is liable to pay GST on the aforesaid service from
The Rajasthan Authority for Advance Ruling held that State Due Tax related to RIPS scheme not covered under section 97(2) of the Central Goods and Service Tax Act, 2017. Therefore, the authority rejected the advance rule application.
The two member bench of Authority of Advance Ruling, Mahipal Singh ( Central Member ) and Mahesh kumar Gowda ( State Member ) ruled that State Due Tax related to RIPS scheme not covered under section 97(2) of the Central Goods and Service Tax Act, 201. Therefore the authority rejected the advance rule application. Therefore the bench rejected the application of the applicant.
In a recent ruling, the Karnataka bench of the Authority for Advance Ruling ( AAR ) determined that fees for nursing and psychology training services do not qualify for Goods and Service Tax ( GST ) exemption, as they are deemed non-healthcare related.
However, the two-member bench of Dr.M.P.Ravi Prasad and Kiran Reddy. T, held that “GST is not exempted on the fees collected from nurses and psychologists for imparting practical training”.
The two member bench of West Bengal Goods and Services Tax ( GST ) Authority for Advanced Rulings ( Aar ) ruled that a registered person is eligible to avail credit of input tax if all the conditions laid down in section 16 of the Goods and Services Tax ( GST ) Act, 2017 get fulfilled and such credit is not restricted under sub-section (5) of section 17 of the Act GST Act.
The two member bench comprising Dr Tanisha Dutta ( Joint Commissioner, CGST & CX ) and Joyjit Banik ( Senior Joint Commissioner, SGSTA ) held that registered person is eligible to avail credit of input tax if all the conditions laid down in section 16 of the GST Act get fulfilled and such credit is not restricted under sub-section (5) of section 17 of the GST Act.
The Karnataka bench of the Authority for Advance Ruling ( AAR ) determined that Goods and Service Tax ( GST ) exemption applicable to food, medicines, and consumables for In-Patients under Composite Supply applies to healthcare services provided by establishments.
The two-member bench of Dr.M.P Raviprasad and Kiran Reddy. T observed that the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment would be considered as “Composite Supply” of health care services qualifying for exemption from GST.
A two member bench of West Bengal Authority for Advance Ruling Goods and Services Tax (AAR) held that settlement of mutual debts through book adjustment is a valid mode of payment under the Goods and Service Tax (GST) Act, 2017. The authority observed that Input Tax Credit (ITC) is allowable for goods purchased from external vendors when payment is settled through book adjustment in sale and buyback transactions.
The bench comprising Tanisha Dutta (Joint Commissioner, CGST & CX ) and Joyjit Banik ( Senior Joint Commissioner, SGST ) held that settlement of mutual debts through book adjustment is a valid mode of payment under the GST Act. Recipient can pay the supplier by way of setting book debt since the provision of the Act has not put any restriction in this regard. Therefore, claiming credit of Input Tax Credit ( ITC ) cannot be denied on the sole ground that consideration is paid through book adjustment.
The Karnataka Authority for Advance Ruling ruled that supply of tree pruners to farmers are exempted from Goods and Service Tax.
Therefore The two member bench of Authority of Advance Ruling, MP Raviprasad ( Central Member ) and Kiran Reddy ( State Member )ruled that supply of tree pruners to farmers are exempted from Goods And Service Tax .
The West Bengal Authority for Advance Ruling ( AAR ) of Goods and Services Tax matters has ruled that supply of services which does not involve any supply of goods can be regarded as pure services.
The two member bench comprising Tanisha Dutta ( Joint Commissioner, CGST & CX ) and Joyjit Banik ( Senior Joint Commissioner, SGST ) held that “term “pure services‟ has not been defined under the GST Act. However, a bare reading of the description of services as specified in serial number 3 above denotes that supply of services which does not involve any supply of goods can be regarded as pure services. The said entry serial, therefore, specifically excludes works contract services or other composite supplies involving supply of any goods. On the other hand, to qualify to be a supply under serial number 3A above, a composite supply, subject to fulfillment of other conditions as specified in the said entry, would be such that the maximum value of involvement of goods is less than 25% of the total value of the said composite supply.”
The Karnataka Authority for Advance Ruling held that supply of manpower services to zila panchayat and taluk panchayat attracts 18% Goods And Service Tax ( GST ).
The two member bench of Authority of Advance Ruling, M.P Raviprasad ( Member ) and Kiran Reddy T ( Member ) held that supply of manpower services to zila panchayat and taluk panchayat attracts 18% Goods And Service Tax ( GST )
The Telangana Authority of Advance Ruling (AAR) ruled that GST exemption allowable on supply of dal to departments for women, children, disabled and senior citizens.
A Two-Member Bench comprising S.V. Kasi Visweswara Rao and Sahil Inamdar observed that “The goods supplied by the applicant through the Nodal Agency – Hyderabad Agricultural Co-operative Association Limited ( HACA ) does not attract GST provided the following conditions are fulfilled: i. The packaged commodities are bearing a declaration ‘not for retail sale”, ii. The purchase is made directly from the manufacturer or from an importer or from wholesale dealer iii. The purchase is made for use by that institution and not for commercial or trade purpose”.
The Andhra Pradesh Authority for Advance Ruling (AAR) observed that GST is leviable on export of pre-packaged and labelled rice upto 25 kgs to foreign buyer.
A Two-Member Bench comprising K. Ravi Sankar and B. Lakshmi Narayana observed that “In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown ultimate buyer. The buyer from the applicant is re-selling the same to another buyer be it export or indigenous. This advance ruling authority agrees with the observation regarding the applicability of GST on “prepackaged and labelled” irrespective of the fact that whether it is for domestic sale or exported outside the country.”
The Rajasthan Authority for Advance Ruling while rejecting the application for advance ruling observed that application for sought out taxability of affiliation fee collected by the applicant from the affiliated college pending before the adjudicating authority of CGST
The two member bench of Authority of Advance Ruling, Mahipal Singh ( Central Tax ) and Mahesh Kumar Gowla ( State Taxes ) observed that “applicant has been issued notice for the period 2017-2018 to 2021-2022 om taxability of affiliation fee collected by the applicant from the affiliated college,which id pending for adjudication “
The Karnataka Authority for Advance Ruling disposed of the application for Advance ruling with respect to Goods and Service Tax on landowners due to withdrawal by the applicant.
The two member benches of Authority of Advance Ruling, Kiran Reddy T ( Member ) and DR. M V Ravi Prasad ( Member ) disposed of the application on account of withdrawing the application by applicant.
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