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Consult Construction

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GST – Tamil Nadu AAR - Whether liaison office (
Also known as a representative office) is liable to pay GST - Whether a liaison office is required to be registered under GST Act - Whether the Activities of a liaison office amount to the supply of services.

HELD - the applicant/ liaison office is working as per the terms and conditions stipulated by RBI and the reimbursement of expenses and salary of employees is paid by Holding company to the liaison office. No consideration for any activity is being charged by the liaison office and the liaison office does not have any business activities of its own as specified by RBI conditions.

The liaison activities being undertaken by the applicant when strictly in line with condition specified by RBI permission letter do not amount to supply under CGST and SGST Act - the Applicant is not liable to pay CGST, SGST or IGST, as applicable - the Applicant is not required to get itself Registered under GST for the liaison activities.

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GST – Tamil Nadu AAR – The value of supply of services provided by the Applicant in the project wherein the Applicant has entered into two separate agreements, viz., one for 'Sale of undivided share of land' and the other for 'Construction' with the customers, the measure of levy of GST on the supply of service of 'Construction' shall be 2/3rd of the total value charged for construction service and amount charged for transfer of undivided share of land, as per entry No. 3(i) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 as amended.

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Supply of Medical instruments: Original Advance Ruling Order dated 26-9-2018 in Abbott Healthcare (P.) Ltd., In re [2018] 98 taxmann.com 156 (AAR-KERALA) is upheld as legally correct and proper and it is ruled that placement of specified medical instruments to unrelated customers like hospitals, labs etc.,for their use without any consideration, against an agreement containing minimum purchase obligation of products like reagents, calibrators, disposals etc., for a specific period constitute composite supply, principal supply being transfer of right to use any goods for any purpose is liable to GST under Sr. No. 17(iii).

Heading 9973 of Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017- Abbott Healthcare (P.) Ltd., In re - [2019] 103 taxmann.com 159 (AAAR-KERALA).

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GST – Tamil Nadu AAR - Whether the services of Management Consultant and DPR services supplied to Chennai Metro Water Supply and Sewerage Board (CMWSSB) for the water related projects is falls under the ambit of "Pure Services" and exempt from GST in terms of Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28th June 2017.

HELD - The activity of the Applicant envisaged by the three agreements furnished by the applicant is supply of 'Pure Services' to CMWSSB which is a 'Governmental Authority" relating to water supply for industrial use and sanitation conservancy which are covered under Twelfth Schedule of Article 243 W of the Constitution. Therefore, the services rendered by the Applicant are exempted from GST.

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GST – Maharashtra AAR - Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company.

HELD – providing of residential accommodation in a Hotel is not in furtherance of applicant’s business. The MD/GM could have been provided with any other residential accommodation and still would have performed their duties for the applicant - the Hotel Accommodation is being used by the applicant as a residential premises of their MD/GM which is for the personal comfort and therefore, in view of the provisions of Section 17(5)(g) of the CGST Act, 2017, they are not eligible to claim the Input Tax Credit for the same; Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to "supply of service" under Section 7 of the Central Goods and Service Tax Act, 2017 (CGST Act, 2017)? If the said recovery amounts to “supply”, what will be the time of supply and value of the said supply? Whether the Applicant can claim input tax credit of GST charged by the insurance company? 

HELD - The recovery of Parents Health Insurance expenses from employee does not amount to "supply of service" under the GST Laws - applicant is creating this fiction of providing health insurance to their employees only to avail 100% ITC of payments made to the insurance companies. Since there is no supply of services there is no question of time and value of the supply. The applicant cannot claim Input Tax Credit of GST paid to the insurance company.

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We are Ahmedabad based professional consulting firm. We are providing various services to Construction, Real Estate and Project Companies in various areas like Indirect Taxation – Service Tax & Multi state VAT consultancy, ERP implementation, Site & Management audit, Designing Tender & other related contractual documents etc.