As per the Standard Operating Procedure issued by Law Committee of GST Council on 28.09.2018, if the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST.
In re Haryana State Warehousing Corporation (GST AAR Haryana) 1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017 and What is the HSN Code of the service mentioned […]
In re Haryana Power Generation Corporation Ltd. (GST AAR Haryana) 1. Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT? Coal rejects to be disposed of by way of sale at very […]
In re Sachdeva Colleges Ltd. (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 […]
In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) The applicant has preferred the application for seeking advance ruling on various issues but it has failed to frame any question. Instead of posing any question before the authority, the applicant has given a description of the activities undertaken by it. The applicant was also […]
In re Tata Sia Airlines Limited (GST AAR Haryana) Now, to decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section 2(61) of the CGST Act, as under: “Input Service Distributor” […]
In re Imperial Life Sciences Pvt. Ltd. (GST AAR Haryana) Whether ‘LABORATORY REAGENT’ is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, […]
In re Dee Vee Projects Ltd. (GST AAR Madhya Pradesh) Q1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is […]
In re Nani Resorts and Floriculture Pvt. Ltd. (GST AAR Haryana) Whether the applicant taxpayer is to pay tax @ 6% + 6% (after availing land abatement= 4%+4%) availing the input tax & as provided under notification 11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGST Act. Or […]
The instant petition is regarding seeking permission for revision of Form GST TRAN – 1 in conformity with the returns filed under the existing laws that stand repealed by the Central Goods and Service Tax Act 2017 (“CGST”)
