In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) -
In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) 1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered […...
Read More
In re Sachdeva Colleges Ltd. (GST AAR Haryana) -
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 [&hel...
Read More
In re Musashi Auto Parts Pvt. Ltd. (AAR GST Haryana) -
In re Musashi Auto Parts Pvt. Ltd. (AAR GST Haryana) The purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion cannot be termed as an activity carried out in the course or furtherance of business by any stretch of imagination. Section 17(5)(h) expressly bars input tax credit […...
Read More
In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) -
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 [&hel...
Read More
In re Tata Sia Airlines Limited (GST AAR Haryana) -
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: R...
Read More
In re Imperial Life Sciences Pvt. Ltd. (GST AAR Haryana) -
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 28t...
Read More
In re Macro Media Digital Imaging Pvt. Ltd. (AAR GST Haryana) -
In re Macro Media Digital Imaging Pvt. Ltd. (AAR GST Haryana) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply. The HSN classification of aforesaid s...
Read More
In re Nani Resorts and Floriculture Pvt. Ltd. (GST AAR Haryana) -
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 […]...
Read More
Attention GST Taxpayers whose Aggregate Annual Turnover is more than Rs. 5 crores during FY 2019-20! Remember to file your monthly GSTR-3B Return for December, 2020 on or before January 20, 2021. Attention GST Taxpayers! (whose Aggregate Annual Turnover is more than Rs. 5 Crore during the FY 2019-20) Remember to file your monthly GSTR-3B...
Read More
Ocean/sea freight is a method of transporting large quantities of a product via cargo ships; goods are packed into containers and these containers are loaded onto a vessel, where they will be sailed to their destination country. Almost 90% of everything we buy in today’s world arrives through ocean freight. Containers are the blood cell...
Read More
