In present facts of the case, the Hon’ble Madras High Court dismissed the writ petition filed against order under Section 27 of TNVAT Act, by observing that alternate remedy is available to file appeal under Section 51 of TNVAT act as in the impugned order detailed finding on facts has been provided.
In re HDL Industries (GST AAR Karnataka) For the import of goods, the importer has to pay custom duty and IGST as per Customs Act, 1962 and Customs Tariff Act, 1975 on the value as determined under the Customs Tariff Act, 1975 at the point when the duties of customs are levied on the said […]
In re Star Creative (GST AAR Karnataka) i. Whether the documentary services including picture of the testimony / documentary video provided to corporations and various boards incuding KHB are exempted under GST? The documentary services including picture of the testimony/ documentary videos provided to corporations and various boards including KHB are taxable at 9% under […]
In re Pine Subsidiary Industry (GST AAR Karnataka) 1. The applicant can issue tax invoice with IGST to the customer outside Karnataka as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when […]
In re Sikka Ports & Terminals Limited (GST AAR Gujarat) Whether the Applicant is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and maintenance of Diving Support Vehicle owned by them and used by it for supplying port and terminal handling services and Whether the Applicant is entitled to avail […]
Karnataka AAR ruled that Pushti which is a powdered mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions is classified under HSN code 1106. If unbranded it attracts Nil GST as per S. No. 78 of Notification No. 2/2017-Central Tax (Rate) dated June 28, 2017 and if branded and packed it attracts 5% GST as per S. No. 59 of Schedule I of Notification No. 1/2017-Central Taxes (Rate) dated June 28, 2017.
In re SAS Cargo (GST AAR Karnataka) a. Whether eggs/hatcheries are classified under the Agricultural Produces/Products? Eggs on which no further processing is done are covered under the definition of ‘Agricultural Produce’ as per clause 2(d) of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017. b. Applicability of GST on Transportation Services by Rail on […]
In re Time Technoplast Limited (GST AAR Karnataka) Whether they are liable for 0.1% concessional rate of tax under Notification No. 41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter? The applicant supplies HDPE drums, alleged […]
In re Sheen Electroplaters Private Limited (GST AAR Karnataka) What is the GST Rate applicable for Job work service? The applicant in into provision of various electro plating services on the goods received under delivery challan from their customers and returns the goods after doing the needful. The applicant purchases various raw material for provision […]
In re Workplace Options India Private Limited (GST AAR Karnataka) we proceed to examine the issue as to whether the service received by the applicant from M/s Beacon, USA is covered under import of service or not. We invite reference to Section 2 (11) of IGST Act, 2017, in terms of which ‘import of Service‘ […]
