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The Gujarat Authority for Advance Rulings (AAR) mentioned that the same does not secure the jurisdiction for ruling on the case that consists of the supply of goods and services in Madhya Pradesh. In the case of Pooja Construction company, the ruling was performed that would seek for the advance ruling that if the same […]
A pencil sold together with a sharpener attracts a higher GST compared to a standalone pencil sale, as per the ruling of the Gujarat Authority for Advance Ruling (GAAR). The distinction arises from the classification of the sale of a pencil and sharpener as a ‘mixed supply.’ Businesses engage in either providing goods or services […]
The Gujarat Authority of Advance Ruling (AAR) has determined that rooftop solar systems, inclusive of installation and commissioning, are considered plant and machinery. In the assessment conducted by the bench comprising Amit Kumar Mishra and Riddhesh Raval, it has been concluded that applicants have the entitlement to claim Input Tax Credit (ITC) on rooftop solar […]
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 […]
In the case of Shree Avani Pharma [Advance Ruling No. GUJ/GAAR/R/2023/32 dated November 03, 2023], the AAR, Gujarat, ruled that the job work services offered by the applicant fall under Sr. No. 26(id) of Notification No. 11/2017-Center Tax (Rate) dated June 28, 2017. The services are classified under Heading SAC 9988, making the applicant liable […]
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 […]
The AAR, Gujarat, towards the case of M/s Bayer Vapi Private Limited [Ruling No. GUJ/GAAR/R/2023/29 dated August 24, 2023] directed that the transferee attaining the rights of the lease for construction of the immovable property is not allowed to take ITC of the Goods and Service Tax (“GST”) filed via them on the services obtained […]
The Gujarat bench of the Authority for Advance Ruling (AAR) has ruled that an employer can claim Input Tax Credit (ITC) on the Goods and Services Tax (GST) paid for Non-AC Bus Transport Services provided to their employees by Transport Service Providers (TSPs) employing buses with a capacity of more than 13 seats. The judgment […]
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 […]
