AAAR

GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka)

Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distributor instead of Indian Railways and the di...

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12% IGST payable on import of Pharmaceutical Reference Standards

In re Chromachemie Laboratory Private Limited (GST AAAR Karnataka)

The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at t...

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Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal)

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal) On examination of samples produced by the Appellant during the course of hearing it is clear that as the principal characteristic of tarpaulin is water proofing. unless the HDPE woven fabric is laminated it cannot be used to make tarpaulin. The process of […]...

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Whether loading & unloading service of yellow peas at the port is exempt supply?

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal) There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the […]...

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Whether printing of advertising material is a supply of service under GST

In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal)

In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal) In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on […]...

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AAAR ruling on Value to be adopted for supply to distinct person

In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu)

In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu) The issue before us relates to determination of value to be adopted in respect of supply to distinct persons of the appellant in the course of business. appellant, has claimed before the Lower Authority that applying the Second Proviso to Rule 28 of CGST Rules […]...

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ITC paid on lease/hire of cranes for furtherance of business allowable

In re Sanghvi Movers Limited (GST AAAR Tamilnadu)

In re Sanghvi Movers Limited (GST AAAR Tamilnadu) The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 Applying the statutory […]...

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GST on mobilization advance for works contract- Date of Supply

In re Siemens Limited (GST AAAR  West Bengal)

In re Siemens Limited (GST AAAR  West Bengal) Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier’s account The appellant argued that the lump sum amount was received by them on 24.06.2011 and they have determined the applicability of taxes on the same as per […]...

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Pooja oil classifiable under Chapter sub-heading 1518 00 40: AAAR

In re S.K. Aagrotechh (GST AAAR Karnataka)

In re S.K. Aagrotechh (GST AAAR Karnataka) Having concluded that Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included, let us now determine the GST […]...

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Power of GST Appellate Authority to condone delay in filing appeal

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)

It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are "not exceeding thirty days" used in the proviso to sub-se...

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