In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala) The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption. The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ […]
In re Lakshmi Tulasi Quality Fuels (GST AAAR Andhra Pradesh) Appellant has let out her building on a monthly rental basis of Rs.7,20,000/- that consists of 73 rooms with all amenities like exhaust fans, geysers, lights and fittings, sanitary fittings, etc., provided by the Lessor and the lessee shall pay all operational costs to the […]
In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) The supply of mud engineering services along and supply of imported mud chemicals and additives are different supplies and do not constitute composite supply. In the instant case, the appellant uses certain specialized equipment / tools for drilling oil and gas wells in offshore […]
In re Beumer India Pvt. Ltd. (GST AAAR Haryana) Sub-Section (2) of Section 56 of Income Tax Act 1961 taxes sums received under the Head ‘Income from Other Sources’. Clause (vii)(a) of sub-section (2) of Section 56 includes the sum of money where it exceeds Rupees 50000/- received by an Individual or an HUF without […]
In re A Raymond Fasteners India Pvt. Ltd (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered […]
As it has been established that the impugned product टShatarnrut Chyavan’ is an animal feed having specific use, viz.- increasing the milk production of the cattle and increasing the immunity of the cattle to fight diseases, and the said impugned product is also known in the market as the cattle feed supplement only, therefore, the said impugned product would be classified as animal feed supplement, and accordingly would merit classification under the Chapter Heading 2309 and under the Tariff Item 2309 90 10, and would not attract any GST in terms of SI. No. 102 of the Notification No. 2/2017-C.T. (Rate), dated 28.06.2017.
In re Hazari Bagh Builders Pvt Ltd (GST AAAR Rajasthan) 1. Appeal by the party is rejected. It was held that one amount paid as 1st installment of lease premium before Lease agreement cannot be treated security deposit and not exempted from GST. 2 RFP issued for development of land for residential purpose and consequently leased, […]
The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms.
In re Sundharams Private Limited (GST AAAR Maharashtra) The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of the CGST Act, 2017. FULL TEXT OF ORDER OF […]
In re Deputy Commissioner of Central Tax in case of M/s. Shilpa Medicare Limited (GST AAAR Andhra Pradesh) M/s. Shilpa Medicare Limited, Vizianagaram, A.P and M/s. Shilpa Medicare Limited, Bangalore unit are holders of the same PAN and they are distinct persons. Hence, the provisions of Para 4(c) of Schedule II of CGST Act, 2017 […]
