AAR weekly review

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AAR decisions - AAR cases - AAR orders - AAR - weekly - Round - up - Taxscan

This weekly roundup analytically summarizes the main Advance Ruling Authority (AAR) related stories reported on Taxscan.in during the previous week of December 6-11, 2021.

M / s JM Chemicals

The Gujarat Advance Rulings Authority (AAR) ruled that the Input Tax Credit (ITC) was not available for the GST paid on the input services of the rental premium on which the GST was invoiced.

Ms. Divyajivan Health LPP

The Gujarat Authority of Advance Ruling (AAR) estimated that the lump sum received for health care services was to be provided for 20 years as a GST-exempt “Diamond Plan”.

Adithya Automobile Applications Pvt. Ltd.

The Uttar Pradesh Authority of Advance Ruling (AAR) has ruled that the bus body building business is the provision of goods and services according to the main supply.

M / s Arinem Consultancy Services (P) Ltd.

The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that no GST should be paid on services rendered under the contract with the National Urban Development Agency, Uttar Pradesh (SUDA) and Pradhan Mantri Awas Yojana ( PMAY).

Tianyin Worldtech India Private Limited

The Uttar Pradesh Authority of Advance Ruling (AAR) has ruled that input tax credit (ITC) is not eligible on construction of real estate used for business purposes.

Dr Willmar Schwabe (I) Private Limited

The Uttar Pradesh Authority of Advance Ruling (AAR) ruled that the input tax credit (ITC) was available on the GST charged by the service provider on the rental of buses for the transportation of employees to and from the workplace.

M / s Ocean Blue Boating Pvt Ltd

The Maharashtra Authority of Advance Ruling (AAR) ruled that the 5% GST on marine engine supply is used for defense, patrolling, flood relief and rescue operations.

Dhanraj Organics Private Limited

The Madhya Pradesh Advance Ruling Authority (AAR) ruled that 5% GST should be paid on epoxidized soybean oil.

Kriti Industries

The Madhya Pradesh Advance Ruling Authority (AAR) ruled that 12% GST on sprinklers; drip irrigation system including side pipes and PVC pipes.

Mohammad Arif Mohammad Latif

The Madhya Pradesh Advance Ruling Authority (AAR) has ruled that merely agreeing to joint custody of goods without rights, the privileges of ownership of the goods do not constitute a “supply”.

Gulab Singh

The Madhya Pradesh Advance Ruling Authority (AAR) has ruled that preparing Gutka in Pan Shop for sale is not eligible for the compounding scheme.

Riseom Solutions Private Limited manufactures

The Madhya Pradesh Advance Rulings Authority (AAR) ruled that the 5% GST on the learning kit encloses books in separate sheets to provide education for children.

Mis Cummins India Limited

The Maharashtra Authority of Advance Ruling (AAR) estimated that 5% GST was payable on marine diesel engine or generator set parts supplied to the Indian Navy.

Oerlikon Balzers Coating India Pvt. Ltd.

The Maharashtra Authority of Advance Ruling (AAR) estimated that 18% of the GST applied to the surface coating activity on old, worn or used products received from customers.

Elegant Rotary Club of Mumbai

The Maharashtra Advance Ruling Authority (AAR) estimated that members’ contributions, collected for expenses related to weekly meetings, other minor administrative expenses amounted to “supply”.

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