WHEREAS, the Extradition Treaty Between the Government of the Republic of India and the Government of the Republic of Malawi was signed at Lilongwe on the 5th November, 2018 and the Instruments of Ratification of the said Treaty were exchanged at New Delhi on the 26th February 2021;
In re Aadhya Gold Private Limited (GST AAR Karnataka) Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time […]
In re Ramohalli Krishnrao Karthik (GST AAR Karnataka) In the instant case, the applicant has sought advance ruling in respect of the supplies undertaken by M/s. Mysore Stoneware Pipes and potteries Private Limited and not with respect to the supplies undertaken by the applicant. Thus the application is not admissible and liable for rejection in […]
In re B.G Shirke Constructions Technology Private Limited (GST AAR Karnataka) What is the applicable GST rate on contruction of Airport Authority of India (AAI) residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India? The construction of Airport Authority of India residential colony for self use or […]
In re Narayanappa Ramesh (GST AAR Karnataka) Whether the landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc., attract GST?. The landscaping and gardening work provided to Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, […]
In re Hilti Manufacturing India Pvt.Ltd. (GST AAR Gujarat) On careful reading of the Service contract between the applicant and service receiver, applicant’s submissions, even those during the personal hearing, we find that goods were sent by Hilti Aktiengesellschaft (hereinafter referred to as recipient) to the applicant which are required to be made physically available […]
In re Adarsh Plant Protected Ltd (GST AAR Gujarat) As per HSN Notes, the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding a revolving drum in which the seeds are coated with insecticidal or fungicidal powders. We find that this Chapter Heading is more appropriate for classifying the […]
In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 […]
In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat) 1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the […]
In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat) Whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges? applicant has arranged a canteen for its employees, which is run by a third party Canteen Service Provider. As per their arrangement, part of the Canteen […]
