GST Magazine Update Month of April-May 2021 (Part-I) || Online Publication- 08.05.2021 ||E-GST Magazine

§  Introduction

§  Objectives of Advance Ruling

§  What is an Advance Ruling?

§  What are the matters/questions specified in Section 97(2) & Section 100(1) of the CGST Act, 2017

§  ‘Authority for advance ruling’ (AAR) and ‘Appellate authority for advance ruling’ (AAAR)

§  To whom the Advance Ruling is applicable

§  Time period for applicability of Advance Ruling

§  Procedure for obtaining Advance Ruling

§  Appeals against order of AAR

§  Manual Filing of applications before AAR & AAAR

§  Form and Manner of Application to the Authority for Advance Ruling

§  Form and Manner of Appeal to the Appellate Authority for Advance Ruling

§  Rectification of Mistakes

§  Powers and procedure of AAR and AAAR

·       GST on pick-up charges paid to the owner / driver

Case Name: In re Kou-Chan Technologies Private Limited (GST AAR Karnataka)

·       GST on contract relating to electrical works from sub-contractor for work of Government Company

Case Name : In re Hadi Power Systems (GST AAR Karnataka)

·       Input Tax Credit eligible on free supply of goods as a part of CSR activities

Case Name : In re Dwarikesh Sugar Industries Limited (GST AAR Uttar Pradesh)

·       GST on Supply of catering services to educational institution

Case Name: In re Manoj Mittal (GST AAR West Bengal)

·       Supply of software licence – supply of goods or services?

Case Name: In re SPSS South Asia Pvt. Ltd (GST AAR Karnataka)

·       GST on supervision charges of loading/unloading/transportation of agricultural produc

Case Name: In re Karnataka State Warehousing Corporation (GST AAR Karnataka)

CRM-M No.8190 of 2021 (O&M) Decided on: 24.03.2021

Mohit Bathla              

Versus

Central Goods and Service Tax Division Panipat