AAR and AAAR Weekly Round-up

2022-05-29 11:10:22 By : Ms. Tldiamond T

This weekly round-up analytically summarizes the key stories related to the Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during the previous week from May 1 to May 7, 2022.

In Re:M/s. Mohammed Hasabhai Karbalai -2022 TAXSCAN (AAR) 168

The Gujarat AAR ruled that Apple Cola Fizzy and Malt Cola Fizzy are Carbonated Beverages with Fruit Juice and attract a Tax of 40%.

In Re:M/s. Keysight Technologies India Pvt Ltd – 2022 TAXSCAN (AAR) 169

The Karnataka Authority for Advance Ruling has held that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% GST. In Re: M/s Time Technoplast Ltd – 2022 TAXSCAN (AAAR) 124

The Karnataka AAAR has held that the manufacturer of HDPE Drums is not eligible for concessional rate tax and upholds the decision of the AAR.

In Re: M/s. Cadila Healthcare Limited – 2022 TAXSCAN (AAR) 170

The Gujarat bench of the AAR has held that GST cannot be levied on the amount representing the employee’s portion of canteen charges by the employer.

In Re: M/s Versa Drives Private Limited – 2022 TAXSCAN (AAR) 171

The Tamil Nadu Authority for Advance Ruling has held that 12% GST is Applicable on Solar Pump Controller for Solar Submersible Pump Application.

In Re: M/s Freeze Tech Innovations – 2022 TAXSCAN (AAR) 173

The Tamil Nadu Authority for Advance Ruling has held that the Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% GST.

In Re: M/s Sundaram Finance Limited – 2022 TAXSCAN (AAR) 172

The Tamil Nadu Authority for Advance Ruling has held that the Registration fee, Motor Vehicle Life Tax, RTO charges, etc. for getting the vehicle to use on the road, forms part of the taxable supply of leasing services.

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