The activity of wet-leasing is squarely classifiable under SAC 9973 Leasing or rental services with or without operator as held by the LA and we uphold the same. Therefore the benefit of entry at 3(v)(a) of Notification No. 11/2017-C.T.(Rate) dated 28.06.2017 is not applicable in respect of Wet-Leasing of the M&Ps.
In re Soft turf (GST AAAR Kerala) AAAR held that impugned goads viz. PVC carpet Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18% (9% each of CGST and SGST). However, this order is restricted to the types of PVC floor coverings/Carpet/Mats being manufactured by the Applicant […]
In re Santhosh Distributors Kottayam (GST AAAR Kerala) 1. Whether the discount provided by the M/s Castrol to their dealers through the appellant attracts any tax under GST ? Yes, the additional discount reimbursed by M/s Castrol, is liable to be added to the consideration payable by the customers or dealers to the appellant. The […]
In re Fraunhofer-Gesellschaft ZurForderung der angewandten Forschung (GST AAAR Karnataka) Since the parent company in Germany and the Appellant in India cannot be treated as separate persons but as one legal entity, the liaison activity performed by the Appellant for the parent company is in the nature of a service rendered to self A service […]
In re Nepra Resource Management Pvt. Ltd. (GST AAAR Gujarat) As the appellant has not been providing services to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity, the benefit of Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 is not […]
In re S.A. Safiullah and Co. (GST AAAR Tamil Nadu) The Appellate Authority ruled that the product of the appellant ‘Nizam Pakku’ classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 […]
In re Macro Media Digital Imaging Private Limited (GST AAAR Tamilnadu) The Appellant made an Application to AAR vide Application NO. 47 dated 18.11.2019 seeking advance ruling on the 1. Whether the transaction of printing of content provided by the customer on PVC banners and supply of such printed trade advertisement is supply of goods? […]
In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat) (i) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is classifiable under Chapter Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 as ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical […]
In re Raj Quarry Works (GST AAAR Gujarat) (i) The service received by the appellant M/s. Raj Quarry Works from the Government of Gujarat, whereby the appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric Ton of ‘Black Trap’ mined or a fixed amount per year, whichever […]
Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 – Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification no. 11/2017 CT(R) dated 28th June 2017 as amended is applicable to the instant case
