In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]
In re Prettl Automotive India Pvt. Ltd. (GST AAAR Maharashtra) It is observed that all the activities being carried out by the Appellant are either ancillary or incidental to the principal supply, which in this case, is the supply of training services since it is not in dispute that all these activities carried out by […]
AAAR observed that is it clearly stated in the agreement between the Appellant and IIT Bhubaneswar that the Appellant is entrusted with the entire project on turnkey basis for work relating to Planning, designing, and supervision of construction of various building infrastructure development and interior work, etc.
In re Amogh R. Bhatwadekar (GST AAAR Maharashtra) IGST under reverse charge Mechanism (RCM) payable on purchase of e-goods from foreign suppliers Having pointed out the disputed issues as mentioned hereinabove, we set out to examine the place of supply in case of the impugned OIDAR services. In this regard, reference is invited to the […]
In re Sangal Papers Limited (GST AAAR Uttar Pradesh) Q-1 As regard to the question of the Applicant that When the GST has been paid on the freight in the case of indigenous supplies, Whether the supplier is required to pay again GST on the freight under RCM, we are of the opinion that the […]
In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]
In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as per the […]
Integrated Goods and Services Tax was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India.
In re Eco Wood Private Limited (GST AAAR Kerala) The impugned goods viz. PVC tufted coir carpet/Mat is classified under Tariff Heading 5703 90 90 and is liable to GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 as amended. FULL TEXT […]
In re Pratham Agro Vat Industries (GST AAAR Gujarat) The product Rice Bran (22+ Oil) being supplied by M/s. Pratham Agro Vat Industries is classifiable under Tariff Item 2302 40 00 of the First Schedule to the Customs Tariff Act, 1975.The product Rice Bran (22+ Oil) being supplied by M/s. Pratham Agro Vat Industries is […]
