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 
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, …
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