HIGHLIGHTS OF THE MAGAZINE―“J.K.JAIN’S GST & VR”

 

HIGHLIGHTS OF THE MAGAZINE―“J.K.JAIN’S GST & VR”

      1. Appellate Advance Rulings of Rajasthan State decided in the year 2021 & 2022:

AAAR in the matter of	Contents (in regard to)
Mody Education Foundation	GST on Hostel Accommodation Services with  allied services & Food etc.─Mixed Supply
Tej Kumar Jain	GST on Old and used Refurbished Car, to be calculated on Purchase Price
Harish Chand Modi	GST on Reimbursement of electricity expenses ─Leasing of Immovable Property
Utsav Corporation	GST on Solar power equipments/System
Consulting Engineers Groups	GST on ‘Project Management Consultancy’ services provided to RUDSICO

      These 5 Appellate Advance Rulings were published in our magazines: (2022) 37 J.K.Jain’s GST & VR ─ Parts 4 & 5

      2. Advance Rulings of Rajasthan State decided in the year 2021 & 2022: Some Important rulings are as under;

AAR in the matter of	Contents (in regard to)
Suresh Kumar Mourya, Dausa	28% GST on Fizzy Apple & Fizzy Malt* *[Read analysis from our Analyst based on SC case on Carbonated Drinks (Fruit Drinks)]
Richwell Enterprises Pvt. Ltd.	18% GST on Ancillary Services relating to Construction of Flats/House
RSWM	ITC not allowable on Health Insurance of employees+ (+Read analysis from our Analyst on Govt. Policy)
Pristine Industries Ltd.	ITC on Inputs allowable─Installation of “Solar Power Generating Plant” for captive consumption
Markk Business P. Ltd.	12% GST on Answer Booklets/copies
RIICO Ltd.	No ITC on Development of an Industrial Area
Zuberi Engineering Company	12% GST on Lift Irrigation Project operated by Solar Power─EPC contract

      Total 31 AAR of Rajasthan were published in the following magazines;

      (2022) 37 J.K.Jain’s GST & VR ─ Parts 1, 3, 4, 5

      (2021) 36 J.K.Jain’s GST & VR ─ Parts 5, 7, 8, 9, 11, 12

    

      3. Royalty/Mining Lease─The Stay granted by the Supreme court on payment of GST on Royalty/Mining Lease, in the case of Lakhwinder Singh v. Union of India (2021) 36 J.K.Jain’s GST & VR 319 (SC) has come to an end due to dismissal of the case on 4.1.2022: (2022) 37 J.K.Jain’s GST & VR 93.

Read Article in (2022) 37 J.K.Jain’s GST & VR page R-43, regarding Legal Position after dismissal of SLP by the Supreme Court on 4.1.2022.

4. Rajasthan State notfns/circulars: Cross referenced actual notfns/ circulars of Rajasthan State are given.