1. Whether parking lot services provided by a contractor appointed by the Market Committee is exempt? Held: Not In the case of M/s Pushpa Rani Pabbi-AAR Punjab, the applicant has been appointed as a contractor for providing parking lot services at the place of the market committee (Mandi Board) at Jalandhar. The applicant has sought …
by CA Manoj Nahata 
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 
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 Input your search keywords and press Enter.