In re Genesis Trade (GST AAR Karnataka) a. Whether provision of service to foreign buyer over the matil and mobile communication is chargeable in India? b. If Chargeable to tax then at what rate? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021 FULL […]
In re Polyhydron Systems Pvt. Ltd (GST AAR Karnataka) Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as Part of heading 8906 attracting 5% IGST (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.1/2017-Central Tax […]
The Applicant has sought an advance ruling that as per entry number 26 of Service Rate Notification whether job work services of anodizing, plating on the materials sent by their customers i.e. registered persons, falls under item number (id) which attracts 12% tax rate or whether it falls under item number (iv) which attracts 18% tax rate.
In re Golden Hatcheries (GST AAR Karnataka) 1. The rate of tax on the EPC contract of the construction of poultry farm on immovable property with all the equipments is as per serial number 3 of item number (ii) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the rate of 9 % CGST and […]
In re Sree Vinayaka Enterprises (GST AAR Karnataka) 1. Whether the applicant is correct in classifying the services provided to the Government entities as exempted services? The applicant is incorrect in classifying the manpower services provided to the organisations/ institutions as exempted services since the same is not provided by way of any activity in […]
Transport Corpn. of India Ltd. Vs Employees State Insurance Corpn. (Supreme Court of India) Non-challenge of validity of Regulation 31-A confirms interest demand under the same Facts- The subject matter of the present dispute is demand made by the Employees State Insurance Corporation by way of contribution payable by the appellant for the period from […]
If you have purchased or intend to purchase a residential or commercial premises, you will often come across real estate jargon such as ‘building without OC’ or ‘building with OC’. Understanding what an OC is, when it is issued and what the consequence of non-issue of OC is will help you make a more informed […]
As always, thanks for your responses! Well for those of you who regularly read my posts, must be wondering what makes me always devote a few lines towards showing gratitude towards everyone for the responses. Ultimately, even if 1 person can take something worthwhile from this, that would be a victory for me. Anyway, what […]
The issues and controversy in the classification of the automobile parts and accessories arises because of the rate differences. Most of the motor vehicles are taxed at 28% and parts and accessories at lesser rates, but since the parts and accessories are supplied for motor vehicles, they also get taxed at the same rate as […]
The ARA, Rajasthan has pronounced judgment on 13.9.2021, in the case of Pristine Industries Ltd. (2021) 36 J.K.Jain’s GST & VR 362, HELD that ‘The applicant is eligible to take ITC on ‘inputs/capital goods/input services’ used for setting up of ‘Solar Power Generating Plant’ for generation of electricity for captive consumption, in the business of […]
