Shree Tax Chambers, a well-established 'Tax Advisory Firm - TAF' to provide excellent advice on both Domestic as well as International Taxation, having its head office at Bangalore's prime location 'Crescent Road, Kumara Park East, Bangalore, India. Prabhakar K S, the founder of the Chamber, a spiritually inclined, he is on the verge of acquiring multiple Professional Qualifications, having a decade of solid exposure on Indian Corporate, Tax & other Allied Laws. His regular 'Featured Columns' on India's all leading Tax law weeklies, fortnightlies, monthlies such as Taxman, Taxmann's Corporate Professionals Today, GST Cases, GST Law Times, Excise Law Times, GST Professionals Today and globally on mnetax.com and published 92 articles so far. He also presented various Technical Papers on Tax Laws in National and International Conferences of all top National Law Schools including NSLIU - Bangalore and GNLU - Ahmedabad among others. Domestic Taxation including Income Tax Advisory Services for Corporates such as 'Regular day to day tax compliance, Advance Tax, TDS / TCS, Transfer pricing documentation, Compilation of Corporate tax returns & its e-Filing, Representations before the Tax Authorities across Southern India. Individual Assessees - Resident & Non - Residents including Personal Tax Law Advisory Services, Tax Compliance relating to Capital Gains, Advance Tax, TDS / TCS & repatriation in case of non-residents, representations before the Tax authorities across Southern India. Indirect Taxes – Goods & Services Tax (GST) & Customs Law Advisory Services, Implications, Applicability, Facilitation Centre, timely assistance for Provisional to Final Assessments, Maintenance of Statutory Records & Compliance, etc. International Taxation including the UK's Digital Services Tax and Singapore's GST. His instant 'Tax Updates' reaches about 4000 plus Linkedin connections and 5,000 plus Professional contacts via various Whatsapp Groups.
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Charitable activity exemption: research publishing held non-exempt; e-way bill outside AAR jurisdiction; PDS supplies taxable.
Promotion of research and online journal publishing by the applicant were held not to constitute charitable activities eligible for GST exemption. The AAR's jurisdiction is limited to statutory questions listed in the Act, so e way bill operational requirements fall outside its remit. Supplies destined for the Public Distribution System that are not covered by exemption notifications or Schedule III, including associated costs borne by the supplier, are taxable under GST. (AI Summary)
Goods and Services Tax - GST
Input Tax Credit denial for business gifts; volume discounts treated as non taxable incentives; reimbursements attract GST.
Gifts and promotional incentives provided to dealers are not eligible for Input Tax Credit. Volume discounts and post transaction incentive credits issued without invoice adjustment are treated as non taxable dealer incentives and do not attract GST or require invoicing. Reimbursements to employees for expenses incurred on behalf of the company are taxable where a service relationship exists, and remuneration paid to directors for services supplied to the company is taxable and liable under the reverse charge mechanism. (AI Summary)
Goods and Services Tax - GST
GST registration for co working spaces permitted, allowing distinct taxpayers at the same address to obtain separate registrations under PAN-based rules.
Supply of packaged frozen seafood bearing the supplier's name and contact details to institutional customers is taxable under GST where the packaging identifies the product with the brand holder; multiple GST registrations are allowed for separate companies operating within a co working premises when subleasing is permitted and address proof is shown; appeals from AARs are subject to strict limitation under Section 100 and may only be extended for limited cause, with delay and reliance on external views insufficient to condone late appeals regarding concessional rate claims for evacuated tube collectors. (AI Summary)
Goods and Services Tax - GST
GST applicability on composite supplies and construction: tax applies to pump set installations and JDA works upon possession transfer
Advance rulings determine that pump sets with installation constitute a composite supply with the pump as principal supply (not a works contract); JDA construction is taxable when possession is transferred under GST; club membership fees qualify as consideration for taxable services but related ITC for banquet/catering is not allowed; post purchase discounts established before supply reduce taxable value and, where conditions are unmet, ITC may be claimed without proportionate reversal; inter unit crane leasing with netted payments between separate registrations does not permit input tax credit. (AI Summary)
Goods and Services Tax - GST
Advance ruling jurisdiction limited to specified GST questions; procedural and pre GST ITC issues lie outside the AAR remit.
The AAR's remit under Section 97(2) and Section 100(1) is limited to defined GST questions such as registration, classification, notification applicability, time and value of supply, ITC admissibility, and tax liability; matters outside that list-including procedural issues, e way bill rules, and pre GST capital goods ITC-are outside AAR jurisdiction and may be rejected, as illustrated by recent rulings where e way bill and pre GST ITC questions were refused and classification or works contract issues were answered only where within scope. (AI Summary)
Goods and Services Tax - GST
Place of supply jurisdiction determines GST levy; AAR rejected export-payment query for lack of jurisdiction, classification disputes persist.
The AAR declined jurisdiction to decide place-of-supply questions for export payments received domestically; khadi readymade garments were held outside the khadi-fabric exemption and subjected to differing GST rates by value; a contract-packing arrangement was classified by the AAR as packaging service at a lower rate but met with an AAAR split that proposed a manufacturing classification at a higher rate, leaving the issue unresolved pending appeal. (AI Summary)
Goods and Services Tax - GST
TaxTMI 
TaxTMI 
16 Dec 2019 
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