"October, 2019" Archive

Value of components supplied by contractor to job worker for free not form part of Supply value

In re Hical Technologies Private Limited (GST AAR Karnataka)

In re Hical Technologies Private Limited (GST AAR Karnataka) Whether the value of free of cost supplied by principal not to be included in value of supply by job worker? The nature of supply done by the applicant is one composite supply consisting of two supplies – one relating to the manufacturing service on the […]...

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AAR cannot give ruling on GST on PMS Services Fee Paid by Non-resident client

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka)

In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka) Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager? It is clearly evident from the above that the place of [&hellip...

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Receipt of Dry chilies from farmers & supply to traders-GST Registration as agent applicable

In re Morigeri Traders (GST AAR Karnataka)

In re Morigeri Traders (GST AAR Karnataka) 1) Whether the applicant is required to be registered under the GST Act? If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered? The applicant, being a commission agent, is required to be registered under Section 22(1) of […]...

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AAR Karnataka allows withdrawal of application by Office Official Liquidator

In re M/s Office Official Liquidator (GST AAR Karnataka)

The Applicant, however, vide their letter dated 04.09.2019 have requested to permit them to withdraw the application filed for advance ruling quoting the reason that the questions raised in their application were based on Place of Supply and also sale & shipment of the aircraft has already been completed....

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Goods Taken Out of India for Exhibitions – Treatment under GST

Several goods are taken out of India on consignment basis for exhibitions or other export promotion events. These goods are sold only when approved by the prospective customers abroad. The unsold goods are then brought back to India. This is a widespread practice in various sectors, including the gems and jewelry industry. Exporters of th...

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Reg. Anti-dumping duty on imports of Flat rolled product of steel

Notification No. 40/2019-Customs (ADD) (16/10/2019)

Seeks to impose anti-dumping duty on imports of Flat rolled product of steel, plated or coated with alloy of Aluminium and Zinc originating in, or exported from China PR, Vietnam and Korea RP. [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT [...

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Notification No. 56/2019-Customs (N.T./CAA/DRI), Dated : 04.10.2019

Notification No. 56/2019-Customs (N.T./CAA/DRI) (16/10/2019)

Notification No. 56/2019-Customs (N.T./CAA/DRI), Dated : 04.10.2019 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Directorate of Revenue Intelligence Notification No. 56/2019-Customs (N.T./CAA/DRI) New Delhi, dated the 14th October, 2019 S.O. (E). – In pursuance of notifi...

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GST AAR Punjab allows ‘Chadha Sugar’ to withdraw application

In re M/s Chadha Sugar & Industries Pvt. Ltd. (GST AAR Punjab)

In re M/s Chadha Sugar & Industries Pvt. Ltd. (GST AAR Punjab) Whether ITC availed on one product can be utilised for payment of duty on other product, if applicant having two separate business activities under same GST number? M/s Chadha Sugars and Industries Limited, Vill. Kiri Afgana, Tehsil Batala, Distt. Gurdaspur, Punjab hereina...

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GST AAR Punjab allows Machine Tools Corporation to withdraw application

In re M/s Machine Tools Corporation (GST AAR Punjab)

In re M/s Machine Tools Corporation (GST AAR Punjab) What shall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or 8714@12%? M/s Machine Tools Corporation, 224-B, Industrial Estate, Link Road, Ludhiana, Punjab hereinaft...

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GST on  job work charges for manufacturing of Poultry Feed/Cattle Feed

In re M/s Gupta Steel Udyog (GST AAR Punjab)

The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis is not 'Support services to agriculture, forestry, fishing, animal husbandry'. The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis falls under heading 9988 and attracts GST @ 5% (CGST 2.5% + SGST 2.5%)....

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