CENEX GST UPDATE - 12.03.2020

AAR - ITC not admissible on goods and services received and used in construction of warehouse used for letting out on rent

AAR - As goods have already been assessed by department, ruling sought by applicant on question of classification of goods cannot be entertained

AAR - Applicant is legally entitled to and entrusted by State Government with the control or management of a local fund as defined in Treasury Rule 6.29 of WBTR, 2005 - It is, therefore, a local authority u/s 2(69)(c) of GST Act and entitled to exemptions

AAR - Order received from foreign buyer to print texts and deliver to various places in India - Recipient can only be the person to whom service is rendered - supply cannot be termed as export of service

NAA - Since respondent has not availed benefit of ITC after coming into force of GST and he has charged GST @18% which was required to be charged, no profiteering evident - application dismissed