Authority for Advance Ruling (AAR)

Availability of GST paid by the applicant at the time of purchase or repairs including spares w.r.t Vehicles-JCB used by the business for movement of goods in its place of business as inputs tax credit

Whether the GST paid on works contracts for carrying out repair of building shall be available for ITC to the extent to which the said expense is not capitalized to the said immovable property

Whether the activity of bulk cement sales (Purchase from manufactures directly) using own transport will be treated as composite supply or not.

The team in India will monitor the customer applications running in UK and provide any fix or update required in case of issues. Is GST applicable for monitoring the software application contract outside India?

Contract amount will be receivable in UK currency only. Whether IGST is applicable for the above export online monitoring software contract work and if applicable rate of GST.

1.Whether the activities undertaken by the applicant in partnership with UNICEF amounts to supply under GST?
2.Weather the said supply is exempted under GST?

1.whether the supply of services by the applicant to M/s Tamilnadu water supply & Drainage Board is covered by notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w, Notification No. 22/2021- Central Tax (Rate) dated 31st December 2021

2. If the supplies as per questions A are covered by notification No. 15/2021-Central Tax (Rate), Dated 18 November 2021 r/w Notification No. 22/2021- central Tax(Rate) dated 31st December 2021, then what is the applicable rete of tax under the Goods and Service Tax act, 2017 on such supplies; and

3. In case if the supplies as per question A are not covered by the Notification Surpa then what is the applicable rate of tax in such supplies under the Goods and Service Tax Act.

We, hereby, uphold the MAAR Order No. GST-ARA-50/2020-21/B-108  dated  01.12.2022 vide which it has been held that the transfer of monetary proceeds by the Applicant to IVL Sweden, will be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under Entry No.1 of Notification 10/2017 - IGST (Rate) dated June 28, 2017. Thus, the appeal filed by the Appellant is hereby rejected.

Can we raise an IGST invoice for supply of services such as installation, testing and commissioning of antennas installed in other States, other than the home State?

Appellate Authority upheld the impugned ruling UP ADRG-14/2022 dated 02.12.2022 passed by the Authority for Advance Ruling against the Appellant.

(i) Under which provision section GST is to be charged on shifting of Transmission Lines on request of NHAI (Contribution work) for widening of road, at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(ii) Under which provision section GST is to be charged on construction and installation of sub-station / transmission lines on behalf of big industries other third parties for power supply (contribution works)., at what rate and on which amount i.e; material, labour and supervision charges or only on supervision charges?

(iii) Whether the PSTCL can claim Input Tax Credit on material and services used in above works (either the work done by PSTCL itself or on turnkey basis) as the property remains under the ownership of PSTCL?