In Re Tathagat Health Care Centre LLP (AAR Karnataka) The applicant is a cardiology specialised hospital running on a premises taken on lease. They are providing cardiology related, life saving, health care services to the patients and the said output services are exempt from GST. They have taken premises of one floor on rental basis […]
KPTCL can not be regarded as State Government and Applicant is not entitled for the benefit of concessional rate of GST @12% in terms of Notification No. 24/2017-Central Tax (Rate) dated 21.09.2017.
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly.
In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH) Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of […]
Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism under Section 9(3) of the GST Act or 5(3) of the IGST Act.
In re M/s Giriraj Renewables Private Ltd. (AAR Karnataka) The Applicant is an EPC contractor and enters into contract with various developers who desire to set up and operate solar photovoltaic plants for supply of power generated. The contracts are for supply of goods as well as services. The applicant has sought advance ruling in respect […]
Seeks to impose anti-dumping duty on imports of ‘Monoisopropylamine’ originating in or exported from China PR . Notification No. 14/2018-Cus (ADD), dt. 21-03-2018
Seeks to impose anti-dumping duty on imports of ‘Resorcinol’ originating in or exported from China PR and Japan. Notification No. 13/2018-Cus (ADD), dt. 21-03-2018
The MEIS benefit is notified for ‘Bengal-gram’ under ITC (HS) code 07132000 for a period of 3 months for exports made from the date of this Public Notice. Further, the entry pertaining to HS Code 07132000 is placed at Annexure to Public Notice No.62 dated 16.02.2018 for processing of MEIS applications
To ease out the process of business transactions and to pave the way for a common national market-one that would amalgamate the indirect taxes in existence at the Union level and at the state level into one single tax, India has enacted the GST tax.
