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AAR and AAAR Weekly Round-Up

AAR and AAAR Weekly Round-Up
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This weekly round- up analytically summarizes the key stories related to the GST Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ), reported at Taxscan.in during the previous week of 27th November to 3rd December, 2022. Re: M/s Tube Investment of India Limited CITATION: 2022 TAXSCAN (AAR) 281 With Tube Investment India Limited seeking...


This weekly round- up analytically summarizes the key stories related to the GST Authority for Advance Ruling ( AAR ) and Appellate Authority for Advance Ruling ( AAAR ), reported at Taxscan.in during the previous week of 27th November to 3rd December, 2022.

Re: M/s Tube Investment of India Limited CITATION: 2022 TAXSCAN (AAR) 281

With Tube Investment India Limited  seeking an advance ruling on the questions as to whether providing food can be considered as supply and GST be made applicable on food service in canteen and whether ITC could  be availed by the applicant in this regard, the Authority for Advance Ruling, Uttarakhand (AAR), has ruled that GST is applicable on food service provided in  factory canteen. With K. Sivarajan,  on behalf of the applicant contenting that there  was no supply as the service of food  was established under mandatory requirement of factory act and hence that the same has no profit element also, the Bench consisting of  Anurag Misra and Ramesvar Meena ruled that the GST was applicable on the food service provided in the factory canteen and on the amount paid to the canteen service providers as well amount recovered from the employees, thus holding that the input tax credit couldn’t be availed by the applicant.

Re: M/s. Magnetic Infotech Pvt LtdCITATION: 2022 TAXSCAN (AAAR) 146

The Appellate Authority for Advance Ruling (AAAR), Telangana, has recently, in an appeal filed before it, held that sub-contractors are not eligible for exemption under GST, in the case of pre and post examination services to educational institutions.The aforesaid observation was made by the Authority when there was a controversy in the ruling of AAR among the members of authority with regard to the application filed by the applicant Magnetic Infotech Pvt Ltd, who was engaged in providing pre and post examination services to various educational institutions.With the applicant seeking advance ruling on the questions as to  whether GST exemption was applicable to applicant when providing service of pre and post examination services to educational institutions , as to whether the same comes under the exemption and if so as to whether the exemption is available to the applicant in case of the services provided on sub-contract basis, the AAR ruled that the GST exemption was available to the applicant.

However, with a difference of opinion being formed amongst the members of the Bench as to whether GST exemption was available the applicant in case of the services provided on sub-contract basis, the same was referred to the Appellate Authority for Advance Ruling (AAAR), Telangana, which held that the subcontractors were not eligible for GST exemptions as the main contractor to whom the applicant had to provide services as subcontractor, was not an educational institution.

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