AAAR

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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Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu)

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff ...

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Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies inv...

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Individual supplies of goods or services cannot be held as Composite Supply

In re Sandvik Asia (P) Ltd., (GST AAAR Rajasthan)

In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan) Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) o...

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GST payable on Back Office Support Services and are not Exports

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra)

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services...

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AAAR / AAR have No jurisdiction to consider admissibility of service tax /VAT credit

In re Kolte Patil Developers Ltd. (GST AAAR Maharashtra)

In re Kolte Patil Developers Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing  that  since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither [&he...

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GST on Turbine Generator set to execute waste to energy project awarded by Govt

In re M/s Triveni Turbine Limited (GST AAAR Karnataka)

In re M/s Triveni Turbine Limited (GST AAAR Karnataka) The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarifi...

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GST payable on services by Inner Wheel Clubs: West Bangal AAAR

In re Association of Inner Wheel Club of India (AAR GST West Bangal)

In re Association of Inner Wheel Club of India (GST AAAR, West Bangal) Goods and Services Tax is levied on intra-State and inter-State supply of goods and services. According to Section 7 of GST Act, the expression ‘supply’ includes all forms of supply of goods or services or both such as sale, transfer, barter, exchange, [&he...

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No GST exemption to IMS Proschool on services not in relation to NSDC programme

In re IMS Proschool Pvt. Ltd. (AAAR Maharashtra)

In re IMS Proschool Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not eligible for the  exemption provided in the entry [...

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12% GST payable on Work Contract Services pertaining to railways

In re M/s. Shree Construction (GST AAAR Maharashtra)

In re M/s. Shree Construction (GST AAAR Maharashtra) The Advance Ruling Authority upheld the order passed by the Advance Ruling Authority, by observing that the any works contract pertaining to the railways, carried out by the main contractor or its sub-contractors are eligible for the concessional rate of 12% GST in terms of the provisio...

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