AAR Weekly Round Up
AAR – Weekly Round Up – Taxscan
AAR – Weekly Round Up – Taxscan
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 January 3 to January 8, 2022.
M/s. Golconda Hospitality Services and Resorts Limited
The Telangana Authority of Advance ruling (AAR) held that the GST payable on services of boarding and lodging facility for officials of Municipal Corporation for conducting General Election.
M/s. AIE Fiber Resource and Trading (India) Private Limited
The Telangana Authority of Advance Ruling (AAR) held that no IGST payable on supply of imported goods on High Sea sale basis or supply of goods to Indian customers. The transactions proposed to be made by the applicant are covered by Entry 8 of Schedule III of CGST/SGST Acts inserted vide CGST (Amendment) Act, 2018 w.e.f. 1-2-2019, i.e., supply of goods by the consignee to any other person, by endorsement of document of title of the goods, after the goods have been dispatched from the port of origin located outside India but before the clearance for home consumption; or supply of warehoused goods to any person before clearance for home consumption. And such transactions by virtue of Entry 8 of Schedule III do not attract tax under CGST or SGST or IGST Acts
Premier Sales Promotion Pvt Ltd
The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the AAR’s ruling held that 18% GST payable on Supply of Vouchers. The coram of Ranjana Jha and Shikha C. held that the vouchers traded by the Appellant are goods and not actionable claims, we hold that the supply of vouchers by the Appellant is a supply of goods in terms of Section 7 of the CGST Act. “We are in complete agreement with the ruling given by the lower Authority on the aspect of value of the vouchers for the purpose of GST, the rate of tax and the time of supply of the vouchers by the Appellant. Since the Appellant is not the issuer of the voucher, the provisions of time of supply under Section 12(4) will not apply and the time of supply will be governed by the provisions of Section 12(5) of the CGST Act,” the AAAR said.
M/s Emcure Pharmaceuticals Limited
The Maharashtra Authority of Advance Ruling (AAR) has ruled that the GST is not payable on recoveries made from employees towards providing canteen facility at subsidized rates in factory and office. The AAR ruled that GST would not be payable on recoveries made from the employees towards providing canteen facility at subsidized rates in the factory and office. Further, no GST would be payable on the recoveries made from the employees towards providing a bus transportation facility. GST would not be payable on the notice pay recoveries made from the employees on account of not serving the full notice period.
The Karnataka Authority of Advance Ruling (AAR) held that 1% GST payable on a Composition taxpayer engaged in manufacture of Sweet, Namkins, doing only the counter sales.
The West Bengal Authority of Advance Ruling (AAR) held that the Contract for water loss management made with Kolkata Municipal Corporation includes construction of water distribution networks and operation, maintenance qualifications for works contract.
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