This weekly round-up analytically summarizes the key stories related to the Authority of Advance Ruling (AAR) reported at Taxscan.in during the previous week from December 13 to December 19, 2021.
The Delhi High Court while quashing the ruling given by Authority of advance Ruling (AAR) held that the payment received by EY located in the UK for providing access to computer software to Indian Member firms doesn’t amount to Royalty, liable to be taxed.
The division bench of Justice Navin Chawla and Justice Manmohan held that the payment received by EYGSL (UK) for providing access to computer software to its member firms of EY Network located in India, that is, EYGBS (India), does not amount to royalty liable to be taxed in India under the provisions of the Income Tax Act, 1961 and the India-UK DTAA.
M/s. Acharya Shree Mahashraman Chaturmas Vyvastha Samiti
The Telangana Authority of Advance Ruling (AAR) ruled that no GST payable for renting of space for stalls with the objective of advancement of religion for the Rent not above Rs.10,000. The coram of Raghu Kiran and S.V. Kasi Visweswara Rao ruled that the applicant is liable to tax only if the room rent per day is Rs.1,000/- or more as per Entry 13 of Notification 12/2017.
M/s Time Education Kolkata Private Limited
The Telangana Authority of Advance Ruling (AAR) ruled that Supply of artwork along with advertisement space amounts to supply of ‘Other advertisement space’ and 18% GST is payable. “The applicant is supplying (2) different services and each is attracting different tariffs under this notification. Therefore the question of deducing a composite supply from the combination of drafting a design and incorporating a space does not arise. Hence where only space for advertisement and print media is supplied (SAC 998362) the rate of tax applicable is 2.5% under CGST & SGST respectively and where they are supplying ornate space it shall be treated as other advertisement space falling under item (ii) of serial no. 21 and accordingly will attract tax @9% under CGST & SGST respectively,” the AAR observed.
M/s. Vijayaneha Polymers Pvt Ltd.
The Telangana Authority of Advance Ruling (AAR) ruled that ITC can be availed on GST charged by contractor supplying service of works contract to the extent of machine foundation.
The Telangana Authority of Advance Ruling (AAR) ruled that the 18% GST payable on the supply of pulpwood.
The Maharashtra Authority of Advance Ruling (AAR) ruled that 12% GST be charged by the sub-contractor to the main contractor on Work Contract Services on Construction of Roads.
M/s Mother Earth Environ Tech Pvt.
The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of AAR held that the ‘Landfill-pit is a civil-structure, not plant and machinery’, no Input Tax Credit (ITC) is available.
The Maharashtra Authority of Advance Ruling (AAR) held that GST under reverse charge mechanism payable on procurement of renting of immovable property services from Special Economic Zones (SEZs).
The Gujarat Authority of Advance Ruling (AAR) ruled that 5% GST is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in manufacturing of complex fertilizers for agricultural use.
M/s. Adama India private limited
The Gujarat Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC) available for CSR activities was excluded from normal course of business.
The Gujarat Authority of Advance Ruling (AAR) ruled that Petronet’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by Job Work and 12% GST payable.
The Gujarat Authority of Advance Ruling (AAR) ruled that 5% GST on services supplied in terms of passenger transportation.
M/s. Airport Authority of India
The Gujarat Authority of Advance Ruling (AAR) ruled that ‘Supply of Transfer of Going concern Service’ is exempt from GST.
M/s. Kababhai Popatbhai Savalia
The Gujarat Authority of Advance Ruling (AAR) ruled that 18% GST payable on services provided by subcontractors to main contractors pertaining to irrigation, construction, maintenance works to the irrigation department.
M/s. Gujarat State Road Development Corporation
The Gujarat Authority of Advance Ruling (AAR) ruled that no GST payable on constructs municipal roads/bridges or village roads/bridges, as GSRDC is a Government Authority.
Parker Hannifin India Pvt. Ltd
The Maharashtra Authority of Advance Ruling (AAR) held that 28% GST on manufacturing and supplying of CNG Dispenser.
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST payable on supply of services relating to sale or purchase of rice.
Swastiks Masalas Pickles is a Private Limited
The Karnataka Authority of Advance Ruling (AAR) ruled that 18% GST payable on Rava Idli Dosa.
Healersark Resources Private Limited
The Karnataka Authority of Advance Ruling (AAR) ruled that no GST payable on accommodation service provided to Apollo Med Skills.
Integrated Decisions and Systems (India) Private Limited
The Maharashtra Authority of Advance Ruling (AAR) held that part recovery of ‘renting of motor vehicles services’ or ‘cab services’ from employees in respect of the transport facility provided to them is not ‘supply’.
M/s. Indiana Engineering Works (Bombay) P. Ltd.
The Maharashtra Authority of Advance Ruling (AAR) held that GST payable on Electricity charges and Water charges as per meter reading and collected from the recipients was actual on reimbursement basis.
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