In re Sri Venkateswara Traders (GST AAR Andhra Pradesh) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not? Yes, The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills […]
In re Source of Life Technologies (India) Private Limited (GST AAR Haryana) 1. Rate of GST on Telemedicine as individual service – CGST & SGST @ 9% each OR IGST-18%, as applicable. 2. Rate of GST on Pulse Oximeter (device to measure 02 in blood) – CGST & SGST @ 6% each OR IGST -12%, […]
In re Trailor Springs (GST AAR Andhra Pradesh) Clarification on Rate of tax applicable on trailor springs ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they […]
In re Maruti Ispat & Energy Private Limited (GST AAR Andhra Pradesh) 1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation) of Plant and Machinery? 2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? […]
In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority […]
In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh) Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ? If comes under GST purview what is the rate of tax? Since the applicant withdrew the Advance Ruling (AR) application […]
This is an common question now a days where equity in an Indian Company is held by an NRI and the simple answer to the aforesaid question is that responsibility to deduct tax at source on payment to NRI of such payment is on the Authorised Dealer (read bank through which payments are made ).
In re Telecommunication Consultants India Ltd (GST AAR Odisha) Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 a) Recipient of the service OKCL is a body […]
Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10). CBIC amends Rule 96(10) prospectively to […]
1. (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2018. (2) They shall be deemed to have come into force with effect from the 23rdOctober, 2017.
