No GST On Services Of Sweeping, Segregation And Transport Of Garbage: Karnataka AAR
2 years, 4 months ago

No GST On Services Of Sweeping, Segregation And Transport Of Garbage: Karnataka AAR

Live Law  

The Karnataka Authority of Advance Ruling has ruled that GST is not payable on the services of cleaning and sweeping of lawns and garden path areas and segregating and transporting garbage. The services include cleaning and sweeping of lawns and garden path areas; segregation and transport of garbage; and supply of manpower for garden maintenance. The applicant states that the Department of Horticulture would fall within the definition of "government" for the purposes of GST and, as such, pure services received by it would be exempt from GST. The applicant submits that the activity of maintenance of parks and gardens, in respect of which the services are provided to the Department of Horticulture, is therefore within the ambit of "function entrusted to a municipality under article 243W of the Constitution".

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History of this topic

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh
1 year, 5 months ago

Gujarat AAR Rules It Lacks Jurisdiction On Supply of Goods And Services Matter in Madhya Pradesh

Live Law  

The Gujarat Authority for Advance Rulings has ruled that it does not have jurisdiction to rule on a matter involving a supply of goods and services in Madhya Pradesh. The ruling was made in the case of Pooja Construction Co., which had sought an advance ruling on whether it was required to obtain registration with the State Tax Authorities of …

GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR
1 year, 6 months ago

GST Payable On Services Of Loading And Unloading Of Imported Unprocessed “Toor” And “Whole Pulses” And “Black Matpe”: West Bengal AAR

Live Law  

The West Bengal Authority of Advance Ruling has held that GST is payable on services of loading and unloading of imported unprocessed "toor" "whole pulses" and "black matpe".The bench of Sarthak Saxena and Joyjit Banik has observed that any services supplied for loading and unloading as supplied by the applicant after the goods left the primary market do not qualify …

Supply Of Ready To Eat And Ready To Cook Food Products Attracts 18% GST: Karnataka AAR
1 year, 10 months ago

Supply Of Ready To Eat And Ready To Cook Food Products Attracts 18% GST: Karnataka AAR

Live Law  

The Karnataka Authority for Advance Ruling has ruled that 18% GST is applicable on the supply of ready-to-eat and ready-to-cook food products.The two-member bench of M.P. Ravi Prasad and Kiran Reddy T. has observed that all kinds of food mixes, including instant food mixes, soft drink concentrates, Sharbat, the betel nut product known as "Supari," sterilized or pasteurized millstone,. Ravi …

No GST Applicable On Supply Of Vouchers: Karnataka High Court
1 year, 11 months ago

No GST Applicable On Supply Of Vouchers: Karnataka High Court

Live Law  

The Karnataka High Court has ruled that vouchers do not fall under the category of goods and services and therefore, the issue and supply of vouchers would not attract GST. The Court concluded that vouchers would fall under the definition of ‘money’, as defined under the CGST Act, which is excluded from the definition of goods and services under the …

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR
1 year, 11 months ago

GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent: Karnataka AAR

Live Law  

The Karnataka Authority for Advance Ruling has ruled that a pure agent is not liable to pay GST on reimbursement of compensation amounts paid to farmers and landowners.The two-judge bench of M.P. Ravi Prasad and Kiran Reddy T. has ruled that reimbursement of land compensation amounts paid to farmers and landowners during the course of work is subject to GST …

Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST: West Bengal AAR
2 years, 2 months ago

Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST: West Bengal AAR

Live Law  

The West Bengal Authority of Advance Ruling has ruled that the 18% GST is payable on the operation and maintenance of municipal wet waste processing facilities.The two-member bench of Varindra Kaur and Viraj Shyamkarn Tidke observed that the supply of services to be provided to the State Urban Development Agency for the design, build, finance, operation, and transfer of municipal …

GST Exemption On Service Of Educating And Training Farmers Related To Agroforestry: Karnataka AAR
2 years, 4 months ago

GST Exemption On Service Of Educating And Training Farmers Related To Agroforestry: Karnataka AAR

Live Law  

The Karnataka Authority of Advance Ruling has ruled that the services of educating and training farmers with regard to agroforestry through scientific research and knowledge do not attract GST. The applicant, a registered person under GST law, entered into a service contract with M/s Isha Outreach, a public charitable trust, to provide farmers in the Cauvery River Basin with agricultural …

Contracts With Municipalities Towards Supply Of Solid Waste Management, Except Bio-CNG Is Exempted From GST: AAR
2 years, 6 months ago

Contracts With Municipalities Towards Supply Of Solid Waste Management, Except Bio-CNG Is Exempted From GST: AAR

Live Law  

The Tamil Nadu Authority of Advance Ruling has ruled that contracts with municipalities towards supply of solid waste management, except Bio-CNG carried on at the Central Asphaltic Plant for the Greater Chennai Corporation, are exempted from GST. The two-member bench of G. Venkatesh and K. Latha has ruled that contracts entered into with various city corporations and municipalities towards the …

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