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Search results for: AAAR

Gujarat AAAR's Order for Rajkot Nagarik Sahakari Bank Ltd

Gujarat AAAR: GST Levy as Incentives from Atma Nirbhar Gujarat Sahay Yojna Are Not Counted as Subsidy

The Gujarat Appellate Authority of Advance Ruling (AAAR) ruled that incentives obtained under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government can not be regarded as subsidies, and GST is subjected to be charged. The panel consisting of B V Siva Naga Kumari and Sameer Vakil has affirmed […]

Rajasthan GST AAAR's Order for Lakhlan and Qureshi Construction Co.

Rajasthan AAAR: 12% GST Rate Applies to Services Provided to Govt Authority Until 31st Dec 2021

The Rajasthan Appellate Authority for Advance Ruling (AAAR) has determined that a 12% Goods and Service Tax (GST) applies to services rendered until 31.12.2021 for the Government Authority. The specific matter in question was the GST rate applicable to the work carried out by the applicant (now appellant) for M/s Jaipur Smart City Limited under […]

Gujarat GST AAAR's Order for The Varachha Co-Op. Bank Ltd

Gujarat AAAR: No GST ITC for Electrical Fittings, Fire Safety and Air Conditioning Equipment

The central air conditioning plant, lift, electrical fittings, and fire safety extinguishers are immovable property and do not qualify for input tax credit (ITC), Gujarat Appellate Authority for Advance Ruling (AAAR) noted. The petitioner, M/s. The Varachha Co-Op. Bank Ltd., furnished that they are building a new administrative building and incurring the cost of distinct […]

Maharashtra GST AAAR's Order for Beeup Skills Foundation

MH AAAR: No GST Will Be Levied on Stipend Reimbursement Amount from NEEM Trainer

The Maharashtra Appellate Authority for Advance Rulings (AAAR) recently ruled that the reimbursement amount received by the taxpayer from the National Employability Enhancement Mission (NEEM) Trainer, which covers stipends and other expenses incurred on NEEM Trainees, should be considered as a ‘pure agent’ transaction according to Rule 33 of the Central Goods and Service Tax […]

UP AAAR's Order for CAE Simulation Training Private Limited

GST AAAR: No Exemption as ATR Training Not a Qualification But Course Completion with No Employment Path

The Appellate Authority for Advance Ruling (AAAR), Uttar Pradesh branch has affirmed that the training provided to commercial pilots to acquire Aircraft Type Ratings (ATRs) is not considered a “qualification” but rather is considered just a “Course Completion”, therefore it is ineligible for Goods and Services Tax (GST) exemption. This decision was taken when an […]

GST AAAR'S Order for MEK Peripherals India Private Limited

Maharashtra AAAR: 18% GST By Incentives on Targets

The Maharashtra bench of the GST-Appellate Authority for Advance Rulings (AAAR) has ruled that the incentive received by the reseller from a US firm cannot be considered a “trade discount.” As a result, the reseller will be liable to pay an 18% GST on the incentive, as it was based on meeting quarterly goals for […]

Maharashtra GST AAAR's Order for CHEP India Private Limited

MH GST AAAR: Biz to Pay Lease Rental Services When Moving Goods B/W State Branches

In a recent ruling by the Maharashtra AAAR (Appellate Authority of Advance Ruling), it has been stated that businesses moving goods between branches in different states are required to pay taxes under the category of lease rental service. This decision came about when a case involving CIPL (a fictional company) was brought before the AAAR. […]

UP GST AAR's Order for M/s Indian Thermit Corporation Limited

AAAR: 18% GST Applies on Work Contract Services to UP Jal Nigam (UPJN)

The Uttar Pradesh Appellate Authority for Advance Ruling (AAAR) in its recent ruling, held that 18% Goods and Services Tax (GST) would be subjected to be applied to work contract services to Uttar Pradesh Jal Nigam (UPJN). The bench of Dr Uma Shanker and Ministhy S. sees that the Uttar Pradesh Jal Nigam (UPJN) is […]

Gujarat GST AAAR'S Order for M/s Sankalp Facilities

Gujarat AAAR: GST Exemption Nil for Manpower Supply Services to Govt

The Gujarat Appellate Authority for Advance Ruling (GAAAR) ruled that the provider of manpower services to the federal, state, or local governments shall not be eligible for a GST exemption. The court ruled that the applicant’s employees, who work in security, housekeeping, cleaning, data entry, etc., for numerous government agencies, do not satisfy the requirements […]

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