1. Whether disposing off assets (no CENVAT/VAT credit availed) fastened to the building on delivering possession to the lessor, on which no consideration will be received, will fall within the ambit of “supply” under GST? Held: Yes. In the case of M/s Aquarelle India Pvt. Ltd.-AAR Karnataka, the applicant is a registered dealer having a …
by CA Manoj Nahata 
Goods and Services Tax (GST) law has completed two years in our Country and entered into third year. Since very beginning there was a demand from various sectors to make this law simple and easy. Though Govt., from time to time made efforts for simplification of this law. But it is a matter of great …
by CA Manoj Nahata 
Introduction The provisions of Inspection, Search and Seizure are not newly inserted provisions in the GST law. The same are age old provisions inbuilt in almost all the taxation laws of the Country. The erstwhile Central Excise and Service Tax law had also such provisions to catch hold of the tax evaders. But under GST …
by CA Manoj Nahata 
1. Whether the execution of the civil works of Hydro Electric project awarded by State Electricity Board Ltd would fall under Sl.No.3 (iii) (b) or 3(vi) of Notification No.11/2017 Central Tax (Rate) dated 28.06.2017attracting GST at the rate of 12%? Held: No. In the case of R.S Development & Constructions India (P) Ltd.-AAR Kerala, the …
by CA Manoj Nahata 
1. Whether recovery of 50% amount of Parental Health Insurance premium from employees amounts to supply of services under GST? Held: No. In the case of M/s Jotun India Private Limited-AAR Maharashtra, the applicant is a manufacturer, supplier and exporter of paints and powder coatings. It has introduced an optional parental insurance scheme under which …
by CA Manoj Nahata 
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 …
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