Understand the implications of the GST AAAR Maharashtra ruling on M/s JSW Energy Limited regarding coal processing into electricity. Learn about GST applicability and manufacturing considerations.
In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) The Appellant had submitted a list of various products categorised from Group A to Group C and the process done on those agriculture commodities before they come into cold storage in order to seek advance ruling that whether the goods which comes for […]
In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co. is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]
Understand the classification dispute resolved by the GST AAAR West Bengal regarding ‘SIKA Block Joining Mortar’. Learn about its classification under Tariff Head 3824.
Understand the classification dispute resolved by the GST AAAR West Bengal regarding the services provided by an educational promotion company under the GST Act.
Once the service being provided by the appellant is covered under ‘outdoor catering’ service in terms of the Notifications issued under the CGST Act, 2017 and the GGST Act, 2017, the category under which the license has been issued to the appellant under the Food Safety and Standards Act would not make any difference on the taxability of the service provided by the appellant. For the same reasons, the provisions of Factories Act, 1948 are also not relevant to determine the nature of service provided by the appellant.
In re A2Z Infra Engineering Ltd (GST AAAR Chattishgarh) Heard the appellant’s arguments, wherein they have contested the ruling pronounced by the Advance Ruling Authority in respect of the prime objective of CSPDCL as well as the rate of tax applicable on the supply being made to it. Hence, the moot issue before us is […]
