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Archive: 07 March 2022

Posts in 07 March 2022

GST on re-gasification of LNG owned by GST registered customers

March 7, 2022 699 Views 0 comment Print

Shell’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and merits to be covered at entry (‘id’) of Heading 9988 at SI. No. 26 of Notification No. 11/2017-CT (Rate) dated 28.06.2017, as amended, liable to CGST at 6% and SGST at 6%.

AAR cannot decide on validity of tax invoice issued to Customers

March 7, 2022 279 Views 0 comment Print

In re Acme Holding (GST AAR Gujarat) Q1. For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law? Q2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a […]

AAAR members differs on Allowability of ITC on setting up refrigerated storage tank & Fire Water reservoir

March 7, 2022 4833 Views 0 comment Print

In re SHV Energy Private Limited (GST AAAR Tamilnadu) Issues 1. Whether the appellant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for Unloading propane/Butane from the vessel/Jetty to the Terminal? […]

Time of supply for discharge of GST in respect of Mobilization Advance

March 7, 2022 13254 Views 0 comment Print

In re SP Singla Constructions Pvt. Ltd. (GST AAR Gujarat)  SPSC desires to obtain Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST under the CGST Act, 2017 and SGST Act, 2017 in respect of Mobilization Advance ( hereinafter referred to as ‘said advance’ […]

GST Rate on Marine engine falling under HSN 8402 and 8407

March 7, 2022 1689 Views 0 comment Print

In re Global Engineering (GST AAR Gujarat) What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18) AAR held that GST rate on Marine engines is determinable on case to case basis.  In cases where the applicant has conducted […]

Tamarind Kernal Powder classifiable under Tariff Heading 1302 39 00

March 7, 2022 897 Views 0 comment Print

In re Colourtex Industries Private Limited (GST AAR Gujarat) Applicant supplies Tamarind Kernal Powder (TKP). Colourtex, in Central Excise regime, classified TKP at CETH 1302, as per the CBIC Circular No. 1037/25/2016-CX dated 19th July 2016 vide which clarified that the product TKP shall be classified under tariff item 1302 32 90 of CETA, 1985 […]

No GST on canteen charges collected from Employees & Paid to service provider

March 7, 2022 867 Views 0 comment Print

In re Intas Pharmaceuticals Limited. (GST AAR Gujarat) Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider? Appellant has arranged a canteen for its employees, which is run by […]

28% GST & 12% Compensation Cess leviable on Apple & Malt Cola Fizzy

March 7, 2022 5241 Views 0 comment Print

In re Mohammed Hasabhai Karbalai (GST AAR Gujarat) What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date? Apple Cola […]

28% GST & 12% GST Compensation Cess leviable on ‘Apple/Malt Cola Fizzy’

March 7, 2022 2541 Views 0 comment Print

In re Mohammed Hasanbhai Kabala (GST AAR Gujarat) What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date? AAR held […]

No GST on Canteen charges recovered from employees & paid to service provider

March 7, 2022 1140 Views 0 comment Print

In re Astral Ltd. (GST AAR Gujarat) Applicant has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Canteen charges is borne by Astral whereas the remaining part is borne by its employees. The said employees’ portion canteen charges is collected by Astral […]

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