Applicant: M/s Master Minds AAR NO. 08/AP/GST/2020 dated 05.03.2020 Fact of the case The applicant is providing coaching to students for chartered Accountancy certificate (‘CA’); Cost and Works Accountancy Certificate (‘ICWA) and Intermediate Certificate. The coaching provided by the applicant enables the students to appear for the examinations conducted by the respective statutory bodies. The […]
Tag: AAR
Charitable trust’s legal, medical and financial support for rape, child abuse victim not “supply of service”: West Bengal, AAR
Applicant: M/s Swayam Fact of the case The applicant is a charitable trust registered under section 12A of the Income Tax Act, 1961. It extends legal, medical, psychological and financial support to the women and their children surviving violence and abuse.The applicant also facilities training programmes and workshops for the survivors. The applicant does not […]
Alcohol based Hand Sanitizers subject to 18% GST; No exemption of being ‘essential commodity’: AAR, GOA
Applicant: Springfields (India) Distilleries Fact of the case The applicant, Springfields (India) Distilleries is a registered partnership firm manufacturing Hand Sanitizers vide License issued by Directorate of Food and Drug Administration. Applicant is of the opinion that Hand Sanitizers are covered under HSN 30049087 and to be taxed @ 12% under GST. Further the applicant […]
Interest received on PPF & Saving bank accounts to be included for calculating GST registration threshold limit : AAR, Gujarat
ADVANCE RULING NO.: GUJ/GAAR/R/2020/10 Facts of the case The Applicant has submitted that he is an individual having not engaged in any business. His receipts are only from savings, personal loans and advances and deposits, which are reflected in the Income Tax Returns. The applicant has submitted his estimated receipts for the F.Y. 2018-19 is sum […]
Parota is not Roti or chapati. Parota will attract 18% GST : AAR
APPLICANT: M/S. ID FRESH FOOD (INDIA) PVT. LTD. (AAR, Karnataka) The Applicant is a food products company involved in preparation & supply of wide range of ready to cook, fresh foods including idli & dosa batter, Parotas, Chapatis, curd, paneer, whole wheat parota and Malabar parota. The instant application pertains to classification of whole-wheat parota […]
ITC on Taxi Hiring for transportation of Employee is allowed where Transportation is obligatory under any law: HP AAR
Applicant: Prasar Bharti Broadcasting Corporation of India (All India Radio), Shimla Facts of the case The applicant is a public service broadcaster. The taxpayer avails services of hiring taxis for different purposes as mentioned below: To pick up/drop shift duty staff in odd hours, This facility is being provided in odd hours to lady employees, […]