Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 16-11-2018 – Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue s view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc. The Authority for Advance Rulings (AAR) have been set up in all the states and we have now over 200 advance rulings on different issues already pronounced by various State Authorities. The appellate mechanism for filing appeals against AAR rulings is also in place and we have about twenty such appellate orders confirming or modifying the AAR orders. One major issue presently being faced is about multiple authorities (equal to number of States), each pronouncing a ruling of its own even if the matter is covered by s
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of the Jain Dharam and advancement of teachings of Paramkrupaludev Shrimad Rajchandra. The ancillary and incidental objects of the applicant trust are to carry out activities for advancement of main object such as Satsang, Shibirs, etc. To spread knowledge of the Jain Dharam through publications of books, audio CDs, DVDs, etc. and other materials for students and public in general and to set up organizations for helping people. The ancillary object also includes, protecting birds and animals from being killed in slaughter houses and other activities. The applicant was registered under VAT law and subsequently migrated to GST. It is also registered u/s 12AA of Income Tax Act, 1961. It sought advance ruling on following issues: (1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of Central Goods and Services Tax Act, 2017 and Maharashtra Goods and Services
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Tax. There is no exemption granted to charitable trusts in case of supply of goods which are taxable and are not specifically exempt or nil rated. In case of Service Tax exemption, a charitable trust is required to comply with below mentioned criteria: (i) The entity must be registered under Section 12AA of the Income Tax Act. (ii) The services provided by the entity must be a charitable activity. Under the CST Act, not all services provided by a Trust registered under Section 12AA would be termed as a charitable activity. Only the following activities are termed as charitable activity and are exempt from CST- Services relating to public health like; care or counseling of terminally ill persons or persons with severe physical or mental disability; persons afflicted with HIV or AIDS; persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; public awareness of preventive health, family planning or prevention of HIV infection; advancement of religion, spirit
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he cold storage house, providing storage and warehousing facilities for variety of agriculture produce. It made an application before the Authority of Advance Ruling to seek ruling as to whether the goods which comes for storage will come under the definition of agricultural produce or not & whether the supply of Cold Storage services by the applicant firm to various products as mentioned herein below attracts Nil rate of duty or not as per Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017. The assessee submitted list of various products and the process done on those agriculture commodities before they come into cold storage. The Authority for Advance Ruling ruled that goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST. However if any processing is done on these products as is not usually done by a cultivator or pro
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