AAAR

5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR

In re BIOCON Ltd. (GST AAR Karnataka)

Sale of Micafunign Sodium by the DTA unit of Appellant is covered under Serial No. 114 of Entry No. 180 of Rate Notification No 01/2017 CT (R) and therefore, is leviable to GST at the rate of 5%'....

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Supply of service by IZ Kartex to BCCL qualifies as import of service

In re IZ Kartex (GST AAAR West Bengal)

In re IZ Kartex (GST AAAR West Bengal) From the facts of the case, it is seen that the IZ-Kartex named after Korobkov, the Russian company has entered into the MARC with BCCL. They have deployed DDP-N, an Indian company as the subcontractor. DDP-N in turn, issues invoice to the Russian company. Again, the Russian […]...

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AAAR cannot answer on correctness of GST liability based on illustrative invoices

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply ...

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Printing content provided by customer on PVC banners is supply of Goods

In re Macro Media Digital Imaging Pvt Ltd (GST AAAR Karnataka)

(i) Whether 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 supply of goods. (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertiseme...

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18% GST on street lighting activity under Energy Performance Contract

In re Karnataka State Electronics Development Corporation Limited (GST AAAR Karnataka)

i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112....

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Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order

In re NMDC Ltd (GST AAAR Karnataka)

In re NMDC Ltd (GST AAAR Karnataka) An appeal can be filed before the Appellate Authority only against an advance ruling pronounced in terms of Section 98(4). In this case, the ruling pronounced in terms of Section 98(4) is the advance ruling order No KAR ADRG 69/2019 dated 21-09-2019. An appeal is maintainable only against […]...

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Marketable/consumable/Manufactured Chewing tobacco classifiable under CTH 24039910

In re Kavi Cut Tobacco (GST AAAR Tamilnadu)

In re Kavi Cut Tobacco (GST AAAR Tamilnadu) The appellant has stated to have purchased ‘Raw dried tobacco leaves’ from wholesale dealers/farmers and then undertakes the process of grading, drying, dipping in jaggery water, stalking, semi-drying, mincing, subjecting to natural/agricultural preservatives, weighing and packing fo...

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Person liable to pay consideration for supply of services is ‘Recipient’ of such supply

In re Rajesh Rama Varma (GST AAAR Tamilnadu)

In re Rajesh Rama Varma (GST AAAR Tamilnadu) Appellant has been contracted by M/s Doyen Systems Private Ltd to provide professional and consultancy services to be carried out through them and that, he had rendered software support services to the client of M/s Doyen Systems Private Ltd, IRM in the United States of America and […]...

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Advance ruling obtained by suppression of material facts is void ab initio

In re ID Fresh Food (India) Pvt. Ltd (GST AAAR Karnataka)

In re ID Fresh Food (India) Pvt. Ltd (GST AAAR Karnataka) We find that Section 100 of the CGST Act provides for an appeal to be filed by any party who is aggrieved by the advance ruling given by the lower Authority. In this case, the Department is not aggrieved by the ruling given by […]...

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No GST on Prize money/ stakes in absence of any supply

In re Vijay Baburao Shirke (GST AAAR Maharashtra)

In re Vijay Baburao Shirke (GST AAAR Maharashtra) The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of […]...

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Supply cannot be treated as Composite merely because it was based on Single Contract

In re Vertiv Energy Pvt. Ltd. (GST AAAR Maharashtra)

It is argued by the Appellant the supplies under the present case are not being made in the conjunction with each other, as the supply of services i.e. erection, commissioning, installation, testing etc. are undertaken only after the supply of the goods, i.e. UPS systems and other accessories, have been effected to the recipient of the go...

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AAAR rejects application for rectification as no apparent mistake in order

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019. since there is dispute in the interpretation of the legal provision...

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There cannot be two GTAs in single transportation of goods

In re Liberty Translines (GST AAAR Maharashtra)

In re Liberty Translines (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the activities of the Appellant would not be classified as GTA service under the Head 996791 as there cannot be two GTAs in the single transportation of the goods. FULL TEXT OF ORDER...

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Sale of TDR/FSI leviable to GST: AAAR

In re Vilas Chandanmal Gandhi (GST AAAR Maharashtra)

In re Vilas Chandanmal Gandhi (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% (9% CGST + 9% SGST), as prescribed under the entry at Sl. No. 16 (iii) of Notification [&hel...

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NO ITC to Co-Op Society on lift installation charges

In re Las Palmas Co-Op. Housing Society (GST AAAR Maharashtra)

In re Las Palmas Co-Op. Housing Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while upholding the ruling given by the Maharastra Advance Ruling Authority held that the Appellant will not be eligible to avail the ITC in respect of the lift installation charges paid to the lift contractor, in terms of...

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No GST on additional/Penal interest for delayed Loan EMI payment

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, hold that the additional/Penal interest recovered by the Applicant from their customers against the delayed payment of monthly instalments of the loan extended to such customers, would be exempt from GST in terms of Sl. 27 of the Notific...

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Tunnel construction & related work  falls under earth work & eligible for concessional GST rate

In re Soma Mohite Joint Venture (GST AAAR Maharashtra)

In re Soma Mohite Joint Venture (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling  held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate)...

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No ruling can be given on questions not related to Appellant :AAAR

In re Kasturba Health Society (GST AAAR Maharashtra)

In re Kasturba Health Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling  held that the  questions by the Appellant are not maintainable in terms of the Clause (a) of section 95 of the CGST Act, 2017, as the transaction with respect to which the Appellant has asked the questions, are not pertaining [&h...

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Gaming zone operated in mall premises attracts 28% GST

In re Bandai Namco India Private Limited (GST AAAR Maharashtra)

In re Bandai Namco India Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28% (CGST @ 14% + SGST@ […]...

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AAAR cannot determine if Supply of services amounts to export or not

In re Mayank Jain (GST AAAR Maharashtra)

In re Mayank Jain (GST AAAR Maharashtra) Once it has been decided that the entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary, we proceed to the determination of the [&hellip...

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28% GST Payable on Supply of Air Conditioners with Installation Services

In re Nikhil Comforts (GST AAAR Maharashtra)

In re Nikhil Comforts (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immovable property, and therefore does not fall under the definition of ‘works contrac...

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Breakwater not Plant & Machinery- ITC not eligible- AAAR

In re Konkan LNG Private Limited. (GST AAAR Maharashtra)

In re  Konkan LNG Private Limited. (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the Appellant is not eligible for taking ITC in terms of section 16  read with section 17  of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction […]...

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GST payable on leasing of property in the nature of hotel, inn, guest house

In re Sri. Taghar Vasudeva Ambrish (GST AAAR Karnataka)

We find that the Appellant has constructed the building with the intention of providing hostel accommodation which is more akin to sociable accommodation rather than what is commonly understood as residential accommodation. Therefore, we conclude that the impugned property cannot be termed as residential dwelling. Once the impugned proper...

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Mere renting of space cannot be said to be service for storage or warehousing of goods

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka)

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka) CWC is only providing the 488 sq metres of space in the central warehouse for rent. The space has been taken on rent by the Appellant for storing the food grains. The activity which is under consideration here is the activity performed by […]...

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GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

In re The Deputy Conservator of Forests (GST AAAR Karnataka)

In re The Deputy Conservator of Forests (GST AAAR Karnataka) The GST appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. 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 […]...

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GST on additional facilities provided with accommodation services

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka)

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka) As regards the taxability of the charges for the additional facilities provided by the Appellant to Sodexo Food Solutions, it is seen that in terms of the agreement, the Appellant charges an amount of Rs 1,22, 893/- towards the following facilities:- (i) Washrooms and toilets ...

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Services for facilitating supply of products without supply on own account is intermediary services

In re Rajendran Santhosh (GST AAAR Karnataka)

In re Rajendran Santhosh (GST AAAR Karnataka) In the pre-GST regime, an intermediary referred to a person who facilitates the provision of a main service between two or more person but did not include a person who provided the main service on his account. Similarly, in the GST regime, an intermediary refers to a person […]...

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18% GST on commercial services to electricity distribution companies

In re M/s Manipal Energy & Infratech Ltd. (GST AAAR Karnataka)

Services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business o...

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Bus pass is not an actionable claim and liable to GST: AAAR

In re Ascendas Services (India) Pvt. Ltd. (GST AAAR Karnataka)

We do not agree with the claim of the Appellant that the bus pass is an actionable claim not liable to GST. We agree with the ruling given by the lower Authority and hold that by virtue of Section 15 of the CGST Act, the value of the service supplied by the Appellants will include the value of the bus passes as well as the facilitation ch...

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GST on Online Supply of educational material to educational institutions

In re Informatics Publishing Ltd. (GST AAAR Karnataka)

The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.01.2018....

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‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply

In re Cartus India Private Limited (GST AAAR Karnataka)

The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above....

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Warranty services with Volvo bus supply is composite supplies: AAAR

In re Volvo-Eicher Commercial Vehicles Ltd. (GST AAAR Karnataka)

The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden....

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Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR

In re Manipal Technologies Limited (GST AAAR Karnataka)

In re Manipal Technologies Limited (GST AAAR Karnataka) Section 6B of the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by ...

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No GST supply of coal or other inputs for electricity generation by JSL to JEL

In re JSW Energy Ltd. (GST AAAR Maharashtra)

In re JSW Energy Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling is, hereby, held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable […]...

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No GST on membership/admission fees collected by Rotary Club

In re Rotary Club of Mumbai Queens Necklace (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services....

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Supply of Electronic along with other consumables by H.P. is mixed supply

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The Appellate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electronic along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and [&hel...

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GST ITC on purchase & fabrication of motor vehicles, used for carrying cash & bullions

In re CMS Info Systems Ltd. (GST AAAR Maharashtra)

AAAR hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to Appellant....

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GST on composite works contract supply for construction service to prospective lessee

In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra)

In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling agree with the findings and order of the Advance ruling authority in as much as the impugned transaction entered into by the parties is not in nature of lease. The same is rather in the nature of  construction of […]...

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GST on Services provided by Ordnance Factory Bhandara: AAAR

In re Ordnance Factory (GST AAAR Maharashtra)

In re Ordnance Factory (GST AAAR Maharashtra) Question: 1) Being a part of the Ministry of Defence, Government of India, whether our organization Ordnance Factory Bhandara is liable to pay GST on the following supply of services: – a) Liquidated damages deducted from the payments to be made to suppliers in case of delayed delivery [...

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AAR cannot give ruling in absence of any specific description of products

In re Safset Agencies Pvt Ltd. (GST AAAR Maharashtra)

In re Safset Agencies Pvt Ltd. (GST AAAR Maharashtra) The AAR has not given any ruling on collectibles/memorabilia and collectible books; the reason being given is that no specific details of such goods are given. In the grounds of appeal presented before the AAR, the appellant has described such goods as only ‘collectibles’ a...

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Fusible interlining cloth is not a woven fabric & falls under HSN 5903: AAAR

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAAR West Bangal)

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAR West Bangal) The product manufactured by the appellant is fusible interlining cloth. Before 1989, the item used to be classified under Chapters 52 to 55, as clarified under Circular No. 5/89 dated 15/06/1989. In the Union Budget of 1989-90, a new chapter note 2(c) was introduced […]...

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GST on sub-contract of landscape development & maintenance of garden work for Govt dept

In re Nurserymen Cooperative Society Ltd (GST AAAR Karnataka)

In re M/s. Nurserymen Cooperative Society Ltd (GST AAAR Karnataka) Appellant has received contract from Government departments like BBMP and KSRTC for undertaking gardening and landscaping activities. In order to execute the work, the Appellant has engaged sub-contractors. The sub-contractors bill the Appellant for the gardening and lands...

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GST on development of land and sale of plots

In re M/s Maarq Spaces Private Limited (GST AAAR Karnataka)

In the instant case there are two activities involved, viz: development of land and sale of plots. The transaction relating to the sale of land is not a supply of either goods or service under GST (entry 5 of Schedule III of the CGST Act refers)....

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Depositing timber with GTD for disposal amounts to supply: AAAR

In re Tata Coffee Limited (GST AAAR Karnataka)

In re Tata Coffee Limited (GST AAAR Karnataka) Wooden supply to Government Auction Department is supply as agent In this case the Depots are set up by the State Government in terms of Section 104-A(5) of the Karnataka Forest Act for the purchase and sale of timber since the Act mandates that timber can only […]...

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ITC under GST available on detachable wooden flooring & stackable glass partitions

In re WeWork India Management Private Limited (GST AAAR Karnataka)

Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature. Procurement of detachable sliding and stackable glass partitions will be eligible for input tax credit and will not be hit by the provisions of Section 17(5)(d) of the CGST Act....

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GST on renting of 2 BHK unit and dormitory

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka)

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka) In the instant case, the Appellant had erected temporary accommodations at Kumbalagodu Village, Mysore Road, KengeriHobli, Bangalore North Taluk where the religious event was conducted. We find that the Appellant is not renting out ‘roomsR...

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Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu)

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu) AAAR upheld the order of AAR and held  that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’,...

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18% GST Payable on transportation services forming part of composite works contract

In re Siemens Limited (GST AAAR Maharashtra)

In re Siemens Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held as under: From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that t...

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AAAR quashes AAR ruling considering Change in Law after ruling

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana)

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with [&hel...

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GST Appellate Authority can condone delay of upto 30 days only

In re the Deputy Conservator of Forests (GST AAAR Karnataka)

In re the Deputy Conservator of Forests (GST AAAR Karnataka) It is evident that GST 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 […]...

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No ITC on goods or services used in construction of shopping Mall for leasing: AAAR

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka)

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka) Restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machinery, there is no bar on eligibility to input [...

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No ruling on classification issue by AAAR as matter is pending in a proceeding

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka)

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka) The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared void ab initio as it was vitiated by the process of suppression of material facts. Therefore , the appellate authori...

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Commission earned from auctioning of flowers not eligible for GST exemption

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka)

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for...

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GST on Access Card printed & supplied based on contents provided by customers

In re Pattabi Enterprises (GST AAAR Karnataka)

In re Pattabi Enterprises (GST AAAR Karnataka) (i) The ‘Access Card’ printed and supplied by the Appellant based on the contents provided by their customers is a supply of goods and is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sh...

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Penalty on Goods Transported for repair without proper documents cannot exceed Rs. 10000

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority Himachal Pradesh)

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while a...

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No GST exemption to RWA if per member monthly contribution exceeds Rs. 7500

In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka)

In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka) The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry and for contributions above Rs 7500/- per member per month, the difference amount alone is liable to [&helli...

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Pre-sales marketing service by Indian Subsidiary to foreign parent is intermediary services: AAAR

In re Infinera India Pvt. Ltd. (GST AAR Karnataka)

In re Infinera India Pvt. Ltd. (GST AAAR Karnataka) Although the Pre-sales and Marketing Agreement in this Appellant’s case does mention that they are independent contractors and are not to act as an agent of Infinera US in any manner, we find that the actual activity performed by the Appellant as outlined in the BAPA […]...

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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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Fortified Rice Kernels not classifiable as natural Rice: AAAR

In re JVS Foods Pvt. Ltd ( GST AAAR Rajasthan)

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan) Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 […]...

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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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Nicotine Polacrilex Lozenge falls under Chapter Heading 38.24: AAAR Karnataka

In re Strides Emerging Markets Ltd (GST AAAR Karnataka)

In re Strides Emerging Markets Ltd (GST AAAR Karnataka) The active ingredient in ‘Nicotine Polacrilex Lozenge’ is Nicotine which is a natural alkaloid. Nicotine is bound to an ion-exchange resin (polymethacrilic acid) and administered in the form of tablets, chewing gum, lozenge or patches The chemical formulation of the nicot...

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Classification of work for land filling and site preparation

In re Ashis Ghosh (GST AAAR West Bangal)

In re Ashis Ghosh (GST AAAR West Bangal) As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound, tank and other low lying areas with sand and good […]...

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GST on GTA cannot be avoided by non-issuance of consignment note

In re K M Trans Logistics Private Limited  (GST AAAR Rajasthan)

In re K M Trans Logistics Private Limited  (GST AAAR Rajasthan) Appellant is claiming on its official website (www.kmtrans.in) that they are serving about 90% of car makers viz. Maruti Suzuki, Toyota, Tata, Hyundai, Mahindra etc., are having Fleet Size of 1250, 35 branch offices, 32 loading stations, 80 service support. From this, it is...

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For levy of cess ground clearance of vehicle is to be considered in laden condition only

In re Tata Motors Limited (GST AAAR Maharashtra)

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only....

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AAR cannot determine levy of GST on Fees collected from overseas Investors

In re Multiples Alternate Asset Management Private Limited (GST AAAR Maharashtra)

It can decisively be concluded that the question posed by the Appellant i.e. whether the GST is applicable on the Investment Advisory and Management Fees collected from the overseas Investors, is beyond the jurisdiction of the Advance Ruling, and hence cannot be decided by the Advance Ruling Authority...

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ITC not available on goods & services used for construction of Tie-in pipelines, from FSRU to National grid: AAAR

In re Western Concessions Private Limited (GST AAAR Maharashtra)

Tie-in pipeline under question will not be construed as plant and machinery, and hence the Appellant will not be entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017....

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18% GST on licensing services for right to use minerals during 07/2017 to 12/2018

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha)

In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “The services for the right to use minerals including its exploration and evaluation, as per Sr. No 257 of the annexure [&hellip...

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AAAR cannot determine the place of supply

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) Coming to the present case, we observe that in order to determine which levy, whether export, or CGST or IGST, will be imposed on the said supply of ‘intermediary services’ of the Appellant, we will have to determine the place of supply. Then only we can determine the […]...

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AAAR have no jurisdiction to determine place of supply of services or goods or both

In re Segoma Imaging Technologies India Pvt. Ltd. (GST AAAR Maharashtra)

in order to determine which levy, whether CGST and SGST, or IGST will be imposed on the said supply of photography services of the Appellant, we will have to determine the place of supply. Then only, we can determine the nature of levy, whether CGST and SGST or IGST, which will be imposed on the said supply of service of the Appellant. Si...

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Order passed by ARA is void ab-initio if obtained by fraud/suppression/misrepresentation

In re Asstt. Commr. of SGST(D-819) Vs. Arihant Enterprises (GST AAAR Maharashtra)

In re Asstt. Commr. of SGST (D-819) Vs. Arihant Enterprises (GST AAAR Maharashtra) Sec. 98(2) provides that the application shall not be admitted where the question raised is already pending under any of the provisions of this act. The term ‘any of the provisions of this act’ includes investigations proceeding under section 67...

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Rejection of application by AAR without giving opportunity of hearing to Appellant is invalid

In re A.M. Abdul Rahman Rowther & Co No.4 (GST AAAR Tamilnadu)

The issue before us for determination is whether, the rejection of the application filed by the Appellant seeking Advance Ruling by the Lower Authority is as per the provisions of Law and Principles of Natural Justice....

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GST on Braided textile yarns used for making ‘Kalava Raksha Sutra’

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu)

In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu) Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sh...

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Services offered to buyer of a flat in a housing complex is composite supply?

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAR West Bengal)

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAAR West Bengal) Providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities constitutes a composite supply...

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ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan)

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of […]...

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Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

In re Shri Kailash Chandra (GST AAAR Rajasthan)

In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tenders for designing, providing, installati...

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18% GST payable on licensing services for right to use minerals including its exploration & evaluation

In re Aravali Polyart (P) Ltd. (GST AAAR Rajasthan)

What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified under SAC 9973 specifically under 997337...

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GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka)

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to […]...

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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka)

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components together make up the Power Bank. Admittedly, ...

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Membership fee collected by Lions Club Poona will not be subject to GST

In re Assistant Commissioner Central Tax (Respondent- Lions Club of Poona, Kothrud) (GST AAAR Maharashtra)

Membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and acc...

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AAR cannot determine Place of Supply: AAAR Maharashtra

In re Commissioner, CGST (Respondent -NES Global Specialist Engineering Services Pvt. Ltd.)  (GST AAAR Maharashtra)

In re Commissioner, CGST (Respondent –NES Global Specialist Engineering Services Pvt. Ltd.)  (GST AAAR Maharashtra) We observe that Respondent had filed application before the Advance Ruling Authority asking for ruling as to whether the services being provided by them to their overseas client i.e. M/s NES Abu Dhabi in terms of the ...

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Cheque Bounce Charges attracts GST: AAAR

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the bounce charges recovered by the Appellant from their borrowers on account of the default of the borrowers, where their repayment instruments get dishonored due to l...

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Electro Ink supplied with consumables by HP is Mixed Supply: AAAR

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The supplies of the Appellant have been held to be a continuous supply by the Advance ruling authority and while deciding whether the supply is composite or not have done so keeping in mind the continuous nature of the supply. They have stated that each […]...

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GST Payable on Penal Interest for delay in EMI payment: AAAR

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the penal charges / penalty recovered by the Appellant from their borrowers on account of the delay in payment of EMI by borrowers are adequately covered under clause 5...

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Fan Coil Unit classifiable under Heading No. 8415: AAAR

In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra)

In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU.  Therefore, there is no reason to believe that FCU will be covered [&he...

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Job work services for manufacturing beer attracts 18% GST

In re Crown Beers India Private Limited (GST AAAR Maharashtra)

In re Crown Beers India Private Limited (GST AAAR Maharashtra) It is worth noting here that in erstwhile Service Tax regime also, the said activities of CBUs of manufacturing alcoholic liquor on behalf of Brand Owners (BOs) against a consideration, were subjected to Service Tax and this was clarified also by CBIC (earlier CBEC) vide [&hel...

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Surveying Indian market for foreign group co. is mixed supply of Research and Development services

In re Commissioner CGST Mumbai East (GST AAAR Maharashtra)

The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitutes a mixed supply of Services falling under the Heading Research and Development services having SAC 9981, under the Heading Other professional, technical and business services bearing SAC 9983, and under the Heading other miscella...

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Order of AAAR on Classification of food supplements under GST

In re Sri Dipankar Majumdar (GST AAAR West Bengal)

The WBAAR, out of the above 15 products classified 12 products (Serial nos. 2 to 13 of the above table) under HSN 2106, and taxable under SI. No. 23 of Schedule III of Notification no. 1/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act, 2017 & Notification No. 1125-FT dated 28-06-2017 under the West Bengal Goo...

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‘Fanta Fruity Orange’ classifiable under sub-heading 220210

In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat)

In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and...

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AAAR ruling on Rates of GST on various services provided by club

In re Bengal Rowing Club (GST AAAR West Bangal)

In re Bengal Rowing Club (GST AAAR West Bangal) AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services […]...

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Artemia cyst/biomass is classifiable under CTH 0511: AAAR

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu)

In re Rajiv Gandhi Centre for Aquaculture (GST AAAR Tamilnadu) From the note furnished on the Artemia Project, it is seen that Cysts and biomass are harvested, processed, Packed and traded. It is stated that artemia cyst cannot be consumed with outer shell/chorion as such; cyst are incubated in sea water with light and aeration; […...

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Public funded research institution exempt from IGST on import of specified goods

In re Indian Institute of Science Education and Research (GST AAAR Odisha)

In re Indian Institute of Science Education and Research (GST AAAR Odisha) Appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption f...

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