AAR Tamil Nadu
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
AAR Tamil Nadu
Where services of upkeeping and maintenance of residential TNUHDB housing units comprise sweeping, cleaning, collection, segregation and storage of household waste, such activities are classifiable as waste collection services for residential areas under SAC 999423 rather than residual Heading 9997 GST: Where GCC contract primarily involves cleaning and garbage removal services and welfare kits and consumables are procured by applicant for its own safety and operational requirements without any supply of goods to GCC, condition of composite supply under Entry 3A is not satisfied and exemption from GST is not available
AAAR Uttarakhand
Services supplied by M/s Indovation Healthcare LLP in relation to operation and management of Urban Health and Wellness Centres (UHWCs)/ Urban Ayushman Aarogya Mandir ("UAAMs") and Polyclinics under Ayushman Bharat / Ayushman Arogya Mandir Scheme constitute healthcare services provided by a clinical establishment and same are exempt from GST under Entry No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding State Notification
AAR Gujarat
Where applicant-charitable trust sought GST exemption for conducting women development seminars but it was not a registered as a Project Implementation Agency and produced no supporting work order in its own name, exemption under Entry 71 of Notification No. 12/2017-CT (R) was not available. GST: Where charitable trust provided self-defence training to women and girls under government programmes and government schools, with all training costs fully funded by Police Department or via government grants to schools, services were rendered directly to government entities and expenditure condition under Entry 72 of Notification No. 12/2017-CT (R) was met, making such educational training services exempt from GST. GST: Where GST-registered applicant-charitable trust conducted vocational training for goldsmiths under fully funded Central Government PM Vishwakarma Scheme, with official designation by Gujarat Matikaam Kalakari & Rural Technology Institute and programme was executed for artisan mobilization, such educational services were covered by Entry 72 of Notification No. 12/2017-CT (R) and entitled to exemption from GST. GST: Where applicant was engaged by Goernment school for providing taekwondo and tailoring training to students against per-student remuneration, such services to government-supported Vidyalaya were covered under Entry 72 of Notification No. 12/2017-CT (R) and were exempt from GST under section 11.…