"30 July 2020" Archive - Page 5

Eligibility for IGST refunds when applicant avails duty exemption but opt to pay IGST on import under Advance Authorization

In re Balkrishna Indstries (GST AAR Gujarat)

In re Balkrishna Indstries (GST AAR Gujarat) AAR held that availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tant...

Read More

GST on recovery of Notice Pay from employees

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujrat)

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujrat) Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee? We find that […...

Read More

GST on amount recovered from employee on account of third party canteen services

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujarat)

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujarat) Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? In this case, a moot point is to be decided as to whether GST is applicable […]...

Read More

Maize Bran’ is not a ‘cattle feed’ hence 5% GST Payable

In re Sanstar Biopolymers Limited (GST AAR Gujarat)

In re Sanstar Biopolymers Limited (GST AAR Gujarat) The product ‘Maize Bran’ manufactured and supplied by the applicant is not a ‘cattle feed’ and hence, is not covered under Entry at Sr.No.102 of the Notification No.2/2017-Central Tax (Rate) dated 28.06.2017, as amended. But, it will fall under the Entry at Sr.No.103A of the Noti...

Read More

No GST exemption on education services by Vikram A Sarabhai Community Science Centre

In re Vikram A Sarabhai Community Science Centre (GST AAR Gujarat)

In re Vikram A Sarabhai Community Science Centre (GST AAR Gujarat) Vikram A Sarabhai Community Science Centre was established by India’s renowned Scientist, Dr. Vikram Sarabhai in 1966 to take students, from both school and college, out of the rigid framework of textbook and encourage them to think, explore and crate. It is a pioneering...

Read More

GST on Wear plates & Tamping Tool manufactured & supplied to Railways

In re Clad Weld Technologies Pvt. Ltd. (GST AAR Gujarat)

Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing, directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%?...

Read More

GST: LNG jetties not falls within expression ‘plant & machinery’

In re Swan Lng Pvt. Ltd. (GST AAR Gujarat)

In re Swan LNG Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be […]...

Read More

GST on Transportation Service from Magdalla Port to its General Lighterage Area

In re Sagar Stevedores Pvt. Ltd. (GST AAR Gujarat)

In re Sagar Stevedores Pvt. Ltd. (GST AAR Gujarat) 1. The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does […]...

Read More

Supply of Supari, Lime & Tobacco in single pouch is composite supply

In re Jainish Anantkumar Patel (GST AAR Gujarat)

In re Jainish Anantkumar Patel (GST AAR Gujarat) Question: The applicant wants to trade the below mentioned items:- 1. Supari in grated form of cut in different shape in a separate pouch packing. 2. Lime (Chuno) in a separate packing. 3. Tobacco (Chewing Tobacco) in a separate packing. All the above three items will be […]...

Read More

GST on Various Types of Flour, Chutney powder & Gota Mix

In re Dipakkumar Kantilal Chotai (Talod Gruh Udyog) (GST AAR Gujarat)

In re Dipakkumar Kantilal Chotai (Talod Gruh Udyog) (GST AAR Gujarat) (1) Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are […]...

Read More

Search Posts by Date

September 2021
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930