Held - Since none of the conditions envisaged in the provisions of Rule 33 of the GST Rules, 2017 for being a ‘Pure Agent’ have been fulfilled/satisfied by the appellant, they cannot be said to be ‘pure agent’ in this case and therefore the amount of reimbursement received by the appellant will undoubtedly be included in the value of supply of ‘Rental Services of Aircraft’ provided by them.

Although the appellant have stated .....

Held - Section 15(1) of CGST Act clearly stipulates that the value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. Further, sub-section(2) of Section 15 elaborates in detail, the items that are required to be.....

Held - The applicant has entered into an agreement with the company for supply of labour and in the clause “Description of Work” of the agreement, it is clearly mentioned that, contractor shall supply labour in each shift (All the three) as per the requirement of the organization; contractor shall be paid at 17000.00 on the total bill raised by him for each worker supplied by him per day and the labour employed by the contractor shall foll.....

Held - Payment made or to be made by the recipient to the applicant would not only include the payment for the supply of services i.e. “Rental services of aircraft including passenger aircrafts, freight aircraft and the like with or without operator” but would also include the amount for the fuel filled in the aircraft by the applicant. Therefore, the amount of ATF fuel, which is received as reimbursement by the applicant will undoubtedly .....

Held - The applicant has installed the main electric connection and has different sub connections at each location for reading actual consumption of electricity. Applicant has also installed the DG sets for generation of electricity in case of power failure. The water required is also provided through RO system. All these goes to show that these supplies are on their own account and is for effective enjoyment of activities related to the Theat.....

Held - The applicant is a Crew Recruitment and Placement Agency, and are involved in selecting and recruiting shipping personnel on behalf of their principal/ client who is a Foreign Ship Owner and for which they are charging Administration fees and paying GST on such Administration charges so received.

It is clear that the Salary of Crews of RMS will be deposited in the account of the applicant in one go and the same will be transferred.....