AAAR

GST Payable on Sale of Religious books, DVD & CD by Charitable Trust

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra)

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra) Appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it i...

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GST Payable on Cross Charge of Employee Salary : AAAR

In re M/s. Columbia Asia Hospitals Pvt. Ltd (GST AAAR Karnataka)

The India Management Office (IMO) of the Appellant is providing a service to its other distinct units by way of carrying out activities such as accounting, administrative work, etc with the use of the services of the employees working in the IMO, the outcome of which benefits all the other units and such activity is to be treated as a tax...

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GST on Agricultural Soil testing Minilab and its Reagent Refills

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana)

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana) (i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of th...

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GST on Excavation of Sand & Transportation service

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided in...

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18% GST on Polished limestone slabs classifiable as other calcareous stone

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana)

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correc...

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Taxi aggregators to pay GST on services provided by taxi drivers: AAAR

In re OPTA Cabs Private Limited (GST AAAR Karnataka)

In re OPTA Cabs Private Limited (GST AAAR Karnataka) The appellate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO. KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be lia...

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AAAR ruling on classification of Laminated Taurpalins of HDPE Woven Fabrics

In re M/s. East Hooghly Polyplast Pvt. Ltd. (GST AAAR West Bangal)

Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63....

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No GST Exemption on warehouse services used for packing & storage of tea: AAAR

In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra)

In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra) Products stored in the warehouse of the appellant are not the agricultural produce, we come to the question asked in the advance ruling application filed by the them i.e. Whether the supply of warehouse services used for packing & storage of tea, under above [&helli...

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GST on profit earned by CBUs from manufacture & supply of Beer

In re United Breweries Limited (GST AAR Karnataka)

In re United Breweries Limited (GST AAAR Karnataka) The AAAR modified the ruling rendered by the AAR is as under: – (a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a […]...

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Food supply to employees of unit in SEZ is not zero rated supply: AAAR

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra)

In re Merit Hospitality Services Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, […]...

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