1. Whether Head office can charge any price in the invoice, under second proviso to Rule 28 of the CGST Rules, to the branches even if “open market value” is available under Rule 28(a)? Held: No. In the case of M/s Specsmakers Opticians Private Limited-AAR Tamil Nadu ,the applicant imports as well as locally procure …
by CA Manoj Nahata 
1. Whether “Clinical Research” services provided by a person to entities located outside India is liable to CGST and SGST or IGST? Held: CGST and SGST will applicable. In the case of Clinthia Research Limited- AAR Maharashtra,the applicant is a global clinical organization, providing comprehensive range of clinical research and support services by performing technical …
by CA Manoj Nahata 
The Goods and Services Tax is now going to complete almost two years in our country. Hon’ble Prime Minister Sri Narendra Modi and Hon’ble Finance Minister Sri Arun Jaitley had taken a bold step and implemented this tax system in our country from 01st July’2017. This was indeed a difficult endeavor. Today, we have reached …
by CA Manoj Nahata 
1. Whether ITC can be claimed on inward supplies by the recipient when consideration is paid through book adjustment? Held: Yes In the case of M/s Senco Gold Ltd.-AAR West Bengal, the applicant is engaged in the manufacturing and retailing of jewellery and articles made of gold, silver, platinum, diamonds and other precious stones. Apart …
by CA Manoj Nahata 
1. Whether the supply of ice-cream by the retail outlets would be treated as “supply of goods” or “supply of service” or “composite supply” and subject to GST accordingly? Held: Supply of goods only In case of Arihant Enterprise- AAR Maharashtra, the applicant is a partnership firm engaged in the business of reselling ice-creams in …
by CA Manoj Nahata 
1. Whether supply of medicines and allied items through the pharmacy of a hospital (run by the hospital itself) attracts tax liability under GST? Held: Yes In case of M/s Ernakulam Medical Centre Private Ltd.-AAAR Kerala, the applicant runs a hospital, which is rendering medical services with professionals like doctors, nursing staff etc. In GST, …
by CA Manoj Nahata 
Whether GST is applicable on sales of business on going concern basis along with all assets and liabilities? Held: No In case of Rajashri Foods Pvt Ltd-AAR Karnataka held that transfer of business /unit as a going concern along with all assets and liabilities, either as a whole or an independent part thereof, for a …
by CA Manoj Nahata 
Whether GST payables on sale of spiritual products like religious books, DVD, CD by a religious charitable trust? Held Yes. In case of Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra– AAR Maharashtra held that there was no specific exemption to registered charitable trusts for a supply of such goods under GST. The activities of ‘trade and …
by CA Manoj Nahata 
GST is the biggest Indirect tax reforms which our Country has ever witnessed since Independence. Multiple taxes levied by different States/UT in their own unique way have now become history. Implementation of GST is said to be the game changer for the Indian Economy. The GST law in the Country is basically governed by its …
by CA Manoj Nahata 
Accounting errors happen from time to time, but many common accounting mistakes can be avoided…
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