Manpower and Labour Supply Services Attract 18% GST: AAR
2 years, 4 months ago

Manpower and Labour Supply Services Attract 18% GST: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that the manpower supply or labour supply services by the manpower supply agency fall under SAC 98519 and are taxable at the rate of 18%. The applicant sought an advance ruling on the issue of whether notification 4/2019 can be followed and GST be paid on an RCM basis for the share of the landlord as the project falls under "other than on-going Projects" as it can be considered as a new project. The applicant submitted that the customer is entering into two types of agreements at the time of selling the semi finished residential flat namely, "Sale Agreement" and completion of semi finished works called "Work Order". Finally, for residential apartments, GST is not payable on TDR, FSI, or payment of an upfront amount for a long-term lease of land if the supply occurs after April 1, 2019 and the residential apartment is sold before completion.However, for residential apartments remaining unsold after completion, a proportionate GST is payable on TDS, FSI or long-term lease of land by a developer-promoter under reverse charge.

Tax Land Applicant Agreement Supply Services Gst Itc Residential Reverse Charge Aar Ongoing Project  applicant  land  18  residential  labour  attract  gst  tax  reverse  ongoing  project  agreement  supply  services  manpower  aar

History of this topic

GST Not Payable On Out-Of-Court Settlement: AAR
1 year, 5 months ago

GST Not Payable On Out-Of-Court Settlement: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that GST is not payable on the out-of-court settlement.The bench of S.V. Kasi Visweswara Rao and Sahil Inamdar has observed that there is no GST on the interest of 13% per annum awarded by the Tribunal for Arbitration Award as the principal supply itself is not taxable.The applicant is taking up Thermal …

18% GST Payable On Manufacturing Of Alcohol For Human Consumption By Way Of Job Work: Andhra Pradesh High Court
2 years, 1 month ago

18% GST Payable On Manufacturing Of Alcohol For Human Consumption By Way Of Job Work: Andhra Pradesh High Court

Live Law  

The Andhra Pradesh High Court has held that 18% GST is payable on the manufacturing of alcohol for human consumption by way of job work.The division bench of Justice C. Praveen Kumar and Justice A.V. The Andhra Pradesh High Court has held that 18% GST is payable on the manufacturing of alcohol for human consumption by way of job work. …

Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR
2 years, 3 months ago

Supply Of Ayurvedic Products Under AYUSH Department Licences Attracts 12% GST: AAR

Live Law  

The Telangana Authority of Advance Ruling has ruled that 12% GST is payable on the supply of ayurvedic products under AYUSH department licences.The two-member bench of B. Raghu Kiran and S.V. Kasi Visweswara Rao has observed that the products which are used for care are treated as "cosmetics" and therefore taxed at 18% GST. The Telangana Authority of Advance Ruling …

GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR
2 years, 5 months ago

GST Not Payable On RCM Basis On Commission Paid To The Overseas Commission Agent: AAR

Live Law  

The Uttarakhand Authority of Advance Ruling consisting of Anurag Mishra and Rameshvar Meena has ruled that GST is not payable on the basis of the Reverse Charge Mechanism on the commission paid to the Overseas Commission Agent. The applicant has sought an advance ruling on the issue of whether an Overseas Commission Agent is covered within the definition of the …

No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR
2 years, 6 months ago

No GST Payable On Reimbursement Of Stipend Paid To Trainees: AAR

Live Law  

The Maharashtra Authority of Advance ruling has ruled that GST is not payable on the reimbursement of stipend paid to trainees by industry partners. The applicant has sought the advanced ruling on the issue whether the Applicant, in the capacity of being a NEEM facilitator, acts as a 'Pure Agent' while receiving reimbursement of stipend amounts from the various Trainer …

GST Payable On Value Of Supply Which Includes Interest For Delayed Payment: AAR
2 years, 8 months ago

GST Payable On Value Of Supply Which Includes Interest For Delayed Payment: AAR

Live Law  

The Telangana Authority of Advance Ruling bench of members S.V. Kasi Visweswara Rao and B. Raghu Kiranhas ruled that the Goods and Service Tax is payable on the value of supply, which includes interest, late fee, or penalty for delayed payment. The applicant, M/s.Hyderabad Metropolitan Water Supply and Sewerage Board, is a local authority which has been making payments to …

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