In re Dabur India Ltd (GST AAAR Uttar Pradesh) In view of the foregoing discussions and findings we hereby uphold the Ruling in Order No. 25 dated 20-02-2019 of the Authority for advance ruling that ‘Odomos‘ is well covered under chapter 38 of Customs Tariff Act (CTA) and is classified under HSN 38089191. FULL TEXT […]
In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to […]
In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components together make up the Power Bank. Admittedly, it is not the battery […]
Membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST
In re Malli Ramalingam Mothilal (GST AAAR Tamilnadu) Lower authority has held that the commodity manufactured by the appellant is a braided yarn made using a braiding machine and classified the Product under `CTH 5607- Twine, cordage, Ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed […]
In re Gitwako Farms (India) Private Limited (GST AAAR Rajasthan) We reject the appeal filed by the appellant and uphold the Advance Ruling dated 22.04.2019, rendered by the Rajasthan Authority for Advance Ruling, Goods & Services Tax, Jaipur, holding that supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined […]
In re Commissioner, CGST (Respondent –NES Global Specialist Engineering Services Pvt. Ltd.) (GST AAAR Maharashtra) We observe that Respondent had filed application before the Advance Ruling Authority asking for ruling as to whether the services being provided by them to their overseas client i.e. M/s NES Abu Dhabi in terms of the subject MSA Agreement […]
The WBAAR, out of the above 15 products classified 12 products (Serial nos. 2 to 13 of the above table) under HSN 2106, and taxable under SI. No. 23 of Schedule III of Notification no. 1/2017-C.T (Rate) dated 28-06-2017 under the Central Goods and Services Tax Act, 2017 & Notification No. 1125-FT dated 28-06-2017 under the West Bengal Goods and Services Tax Act, 2017, as amended vide Notification no. 41/2017-C.T (Rate) dated 14-11-2017 under the Central Goods and Services Tax Act, 2017 & Notification No. 2019-FT dated 14-11-2017 under the West Bengal Goods and Services Tax Act, 2017,
In re Hindustan Coca-Cola Beverages Private Limited (GST AAAR Gujarat) The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess […]
In re Bengal Rowing Club (GST AAAR West Bangal) AAAR ruling on Rate of GST on Supply of food from restaurant, Other services provided in restaurant like booking of personal dining area, Supply of food at events organised in the club premises like get-togethers and parties hosted by members of the Club,Supply of other services […]
