This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Concessional 5% GST under N/No. 47/2017 applicable only for Interstate sales
Case Law Details
- Case Name
- In Re. M/s. Manjira Machine Builders (P) Ltd. (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
In Re. M/s. Manjira Machine Builders (P) Ltd. (GST AAR Telangana)
(i) The concessional rate of tax @ 5% as given under Notification No. 47/2017-Integrated Tax (Rate) dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST and concessional rate of tax @ 2.5% CGST + 2.5% SGST is applicable for Intrastate supplies as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017.
(ii) Input tax credit is available on the raw materials used for the supplies made under concessional rate of tax in accordance with Notification No. 47/2017-Integrated Tax (Rate) dated 14.11.2017 and No...
Notification No.47/2017 integrated tax rate date 14.11.2017 Amendment Dt.18.07.2022 notification copy .
WHETHER NOTIFICATION NO 47/2017 CONCESSATIONAL GST RATE 5% ALSO APPLICABLE TO SERVICE PORTION (ERECTION AND COMMISSIONG) ON SUCH MENTIONED SUPPLY.
please send product detail covered in notification n. 47/2017. is furniture covers
Sir,
Can we claim refund of ITC under inverted duty structure against supplies made at concessional rate as Per notification no. 45/2017. as ITC is more than the OUTput tax charged under concessional rate of tax.
HSN code for Exemption certificate under Notification No. 45/2017
HSN CODE 8802
for this exemption party registered in Goods & service Tax or not.