AAAR

NO ruling by AAAR due to difference of opinion between members

In re Unique Aqua Systems (GST AAAR Tamilnadu)

In re Unique Aqua Systems (GST AAAR Tamilnadu) The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members. FULL TEXT OF THE ORDER OF AUTHORITY OF APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like […]...

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Services by ‘Airbus Group India’ are ‘Intermediary service’ & liable to GST

In re Airbus Group India Pvt. Ltd.  (GST AAAR Karnataka)

One of the important requirements for supply of any service to be treated as export of service' is that the place of supply of service is outside India. The provisions for determination of place of supply of services where the location of the supplier or the location of the recipient of services is outside India are contained in Section 1...

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No GST exemption on ASSET (Assessment of Scholastic Skills through Educational Testing with its variants

In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat)

In re Educational Initiative Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing discussion, we allow the appeal filed by the department, modify the Advance Ruling No. GUJ/GAAR/R/27/2020 dated 02.07.2020 of the Gujarat Authority for Advance Ruling and hold that ASSET (Assessment of Scholastic Skills through Educational Testing – with ...

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

In re J K Food Industries (GST AAAR Gujarat)

In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in […]...

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GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers

In re G.B. Agro Industries (GST AAAR Gujarat)

In re G.B. Agro Industries (GST AAAR Gujarat) AAAR modified the Advance Ruling No.GUJ/GAAR/R /71/2020 dated 17.09.2020 issued by the GAAR in respect of Bio-fertilizers, by holding that the two products namely Phosphate Solubilising Bacteria and Potassium mobilising Bio-fertilizers manufactured and supplied by the appellant M/s. G.B.Agro I...

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Zn EDTA’ & ‘Fe EDTA’ classifiable under Tariff heading 38249990

In re Shivam Agro Industries (GST AAAR Gujarat)

In re Shivam Agro Industries (GST AAAR Gujarat) AAAR confirm the Advance Ruling No. GUJ/GAAR/R/79/2020 dated 17.09.2020 to the extent it has been appealed, by holding that the products ‘Zn EDTA’ and ‘Fe EDTA’ being supplied by M/s. Shivam Agro Industries are classifiable under heading 38.24 (Tariff Item 3824 99 90) of the First Sc...

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Supplies by Cost Centres of BEML cannot be termed as composite supply

In re BEML Limited (GST AAAR Karnataka)

In re BEML Limited (GST AAAR Karnataka) In the instant case, there is no doubt that there are multiple supplies of both goods and services being undertaken as part of this contract. While the supply from Cost Centre C is a supply of goods i.e the Standard Gauge Intermediate Cars, the supply by Cost Centre […]...

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Advance ruling obtained with misrepresentation of facts is void ab-initio

In re J K Papad Industries (GST AAAR Gujarat)

In re J K Papad Industries (GST AAAR Gujarat) Appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, [&he...

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Bakery selling eatables on take away basis cannot be treated as restaurant

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha)

In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha) During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, ...

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Private coachings for CA, CS, CMA etc. are not “educational institution”, liable to pay GST

In re Logic Management Training Institute (GST AAAR Kerala)

Institutes imparting education to students for becoming Chartered Accountant (CA), Cost Accountancy, Company Secretary (CS), Certified Management Accountant (CMA) etc are not covered under the definition of 'educational institution' in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 (Services Exemption No...

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