GST Judgements

Is Purified Drinking water supplied at affordable price taxable @18 percent

Bimal Jain 18 August 2021 at 17:40

In Re: M/S. Vijayavahini Charitable Foundation [AAR No. 14 /AP/GST/2021 decided on March 20, 2021] wherein M/S. Vijayavahini Charitable Foundation ('the Applicant') has proposed to undertake the activity of providing pure and safe drinking water at a

Posted in GST | 175 Views

Placement of specified medical instruments to unrelated customers like hospitals, labs constitute as supply under the CGST Act

Poojitha Raam Vinay 18 August 2021 at 09:28

Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".

Posted in GST | 177 Views

Effectivity of new tax rate of 7.5% for real estate projects

Poojitha Raam Vinay 18 August 2021 at 09:28

Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situations.

Posted in GST | 141 Views

Chips, Roasted and Salted Nuts are liable to GST @12%

Poojitha Raam Vinay 18 August 2021 at 09:27

Chips is liable to GST at the rate of 12%. Roasted, salted nuts are also liable to GST at the rate of 12%

Posted in GST | 106 Views

Do PVC Tufted Coir Mats and Matting attract low band of GST rates?

Poojitha Raam Vinay 18 August 2021 at 09:27

PVC Stuffed coir mats are taxable at GST 12%

Posted in GST | 162 Views

Collection and payment of examination fee to an academy, on behalf of students is not liable to GST

Poojitha Raam Vinay 18 August 2021 at 09:27

Examination fees payment made on behalf of student is chargeable under GST.

Posted in GST | 152 Views

GST Rate of mats, mattings and floor covering of coir

Poojitha Raam Vinay 18 August 2021 at 09:27

GST is applicable at the rate of 12% of Mats and Coirs

Posted in GST | 154 Views

Are medicines, surgical items, plants, stents and other consumables considered as a Composite Supply?

Poojitha Raam Vinay 18 August 2021 at 09:27

Composite supply where the principal supply is health care service which is exempted. The eligibility of credit of tax paid on the inputs and input services used for taxable as well as exempted supplies are governed by the provisions of section 17 (2

Posted in GST | 111 Views

Is activity of tanker body building on job work basis, a supply of goods or services? M/S CC FABS

Poojitha Raam Vinay 18 August 2021 at 09:26

The applicant is engaged in tanker body fabrication on the chassis given by the customer on job work basis. The customers purchase chassis and hand over to the applicant for fabricating the tanker body.

Posted in GST | 250 Views

Do laboratory reagents for rapid testing of food safety parameters attract IGST @12% or @18%?

Poojitha Raam Vinay 18 August 2021 at 09:26

Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28-06-2017 (as amended) is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters", attracting a levy

Posted in GST | 135 Views