"09 June 2018" Archive

Pumps for sewage or waste is different from clear or raw water: Not eligible for 12% GST

In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat)

In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat) In common parlance, when one refers to ‘water’, it is understood in the sense of clear or raw water and not in the sense of ‘sewage’. In commercial parlance also, ‘pumps primarily designed for handling water’ and ‘other pumps or pumps designed for handling sewage’ are [&h...

Read More

Laying of underground pipeline network is works contract & GST is Payable

In re M/s. R.B. Construction Company (AAR Gujarat)

In re M/s. R.B. Construction Company (AAR Gujarat) A. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ? The work of laying of underground […]...

Read More

Geared Motor falls under HSN code 8501 attracting GST at 18%: AAR

In re  M/s. Power Build Private Limited (AAR Gujarat)

The applicant M/s. Power Build Private Limited has submitted that in manufacturing of ‘Geared Motors, Electric Motors are assembled with Gear Boxes manufactured by them. Commercially, a Gearbox cannot have any use without being rotated and coupled with motor affixed to it...

Read More

Reassessment Proceeding initiated after 6 years is not valid; Department must prove dispatch of notice

M/s Ardent Steel Limited, Vs ACIT (Chhattisgarh High Court)

After issuing notice and after due dispatch, it must be placed in hands of the serving officer like the post office by speed post or by registered post etc., by which the officer issuing notice may not have control over the said notice after issuance of the said notice. It must be properly stamped and issued on the correct address to whom...

Read More

Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

M/s C R Enterprises (Authority For Advance Ruling)

The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable....

Read More

ITAT deletes addition for jewellery in excess of limit prescribed under CBDT Instruction No. 1916

Sh. Vibhu Aggarwal Vs DCIT (ITAT Delhi)

ITAT held that the excess jewellery found in the case of assessee, his parents, his wife, their children and the HUF was very nominal, and was very much reasonable, keeping in mind the riches and high status and more customary practices....

Read More

Storage and warehousing of Agriculture produce- GST exemption applicable for both farmers & traders

M/s SSSVK Cold Storage Private Limited (Authority For Advance Ruling)

M/s SSSVK Cold Storage Private Limited (AAR Andhra Pradesh) a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any. Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 ...

Read More

AAR on GST related issues on erection of solar power generating system

M/s Dinesh Kumar Agrawal (AAR Andhra Pradesh)

Whether supply of solar power plant under 'Supply Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No....

Read More

Electrically operated Drum with Bell and Zalar not eligible for GST Exemption: AAR

In re M/s. Shree Vishwakarma Engineering Works (AAR Gujarat)

In re M/s. Shree Vishwakarma Engineering Works (AAR Gujarat) (i) The product ‘Electrically operated Drum with Bell and Zalar’ manufactured and supplied by the applicant is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975. (ii) The product ‘Electrically operated Drum with Bell and Zalar’ of the ...

Read More

GST payable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships

M/s Fairmacs Ship Stores Private Limited (AAR Andhra Pradesh)

M/s Fairmacs Ship Stores Private Limited (AAR Andhra Pradesh) (i) The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships (ii) The applicant can collect the applicable GST from their customers, in case it is […]...

Read More
Page 1 of 212