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 June 11 to June 17, 2022.
In Re: M/s Patle Eduskills Foundation – 2022 TAXSCAN (AAR) 194
The Maharashtra bench of Authority for Advance Rulings (AAR) has held that the amount of stipend provided to trainees does not attract tax under the GST Act.
In Re: M/s Leoni Cable Solutions Private Limited – 2022 TAXSCAN (AAR) 195
The Authority of Advance Ruling (AAR), Maharashtra bench has held that the PV DC cables would be classified under Entry number 395 of Schedule III of Notification No. 1/2017-Central Tax (Rate) (as amended) dated June 28, 2017, and liable to GST at 18%.
In Re: M/s. MEK Peripherals India Pvt Ltd – 2022 TAXSCAN (AAAR) 125
The Maharashtra Appellate Authority for Advance Ruling has held that place of supply of service for which the incentive received would be outside India to attract the definition of Export u/s 2(6) of IGST,2017.
The appellant authority observed that under Section 13 (3) (a) the services supplied in respect of goods are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services to provide the services. The place of provision of services is the location of the appellant who was the supplier of services, which was in India and held that the impugned supply does not qualify as export of services as per Section 13 (3) (a).
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