In re Thadickal Trading Company (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The apphcant is engaged in the wholesale and retail supply of plastic […]
In re Cochin Port Trust (GST AAR Kerala) 1. Whether, having regard to the background and details including the scope of work of the Deposit work contained in the M.O.U. entered into between CoPT and N.T.R.O., what is the nature of the services rendered by CoPT under the M.O.U. entered Into between CoPT and N.T.R.O.? […]
In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala) Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 […]
In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala) The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof] as parts of […]
In re Zodiac Plastics (GST AAR Kerala) Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 ‘other hand tools of the kind used in agriculture, horticulture or forest’. As such it is exempted from GST as per SI No. 137 of Notification […]
M/s. Logic Management Training Institutes Pvt. Ltd. is an institute imparting education to students to facilitate them in obtaining qualifications like Chartered Accountancy, Cost Accountancy, Company Secretary, Certified Management Accountant, Certified Public Accountant, Association of Chartered Certified Accountant etc. The applicant requested advance ruling on the following:
In re Kochi Metro Rail Limited (GST AAR Kerala) The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST. 1. Since the Govt, of Kerala is the dejure owner of the assets of the water metro project and the […]
As per MF Regulations, there are several steps envisaged with respect to winding up of Mutual Fund schemes before the scheme ceases to exist. During this process, such units can be listed and traded on a recognized stock exchange, which may provide an exit to investors.
Rahul Sharma Vs Tanya Enterprises (NAA) The brief facts of the case are that the Standing Committee on Anti-profiteering vide its communication dated 11.03.2019 had requested the DGAP to conduct a detailed investigation as per Rule 129 (1) of the above Rules on the allegation that M/s Vini Cosmetics Pvt. Ltd. had not passed on […]
In re A.B. Enterprise (GST AAR Gujarat) Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities? Applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central […]
