AAR Andhra Pradesh

GST on Liquidated damages for delay in execution of contract

In re Rashtriya Ispat Nigam Ltd (GST AAR Andhra Pradesh)

Whether 'Liquidated Damages' and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases are exigible to GST or not?...

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GST payable under RCM on licensing services for right to use minerals

In re PKR Projects and Engineers (GST AAR Andhra Pradesh)

In re PKR Projects and Engineers (GST AAR Andhra Pradesh) The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not and If so, what is the rate of GST- payable on the royalty/ […]...

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GST on Services of arranging transport facility for customers

In re Balasubramanyam Saravana Perumal, Prop: Chitra Transport (GST AAR Andhra Pradesh)

In re Balasubramanyam Saravana Perumal, Prop: Chitra Transport (GST AAR Andhra Pradesh) Does the applicant bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission; What is [...

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Extraction & Transportation of Timber/Bamboo from forests falls under Heading 9997

In re Mallelli Venkateswara Rao (GST AAR Andhra Pradesh)

In re Mallelli Venkateswara Rao (GST AAR Andhra Pradesh) What is a support service in relation to the above had been defined by means of an explanation to the same entry. And the explanation had employed the word ‘mean’ which is restrictive in nature. Thus what is given in explanation shall only mean as support […]...

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12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use

In re Sealwel Corporation Private Limited (GST AAR Andhra Pradesh)

The above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) are any other concessional rate is NOT available to the applicant....

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18% GST applicable on Aluminium ladders: AAR

In re Metro Aluminium (GST AAR Andhra Pradesh)

In re Metro Aluminium (GST AAR Andhra Pradesh) Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, ‘Other articles of Aluminium’ and accordingly attract Tax rate of 18% (9% CGST+9% SGST). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, AN...

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GST payable on services supplied to Electricity Distribution Utilities

In re M/s. Shirdi Sai Electricals Limited (GST AAR  Andhra Pradesh)

The said entry clearly states that the services supplied by Electricity Distribution Utilities attract nil rate of tax. Whereas, the said entry do not prescribe any nil rate for the services supplied to the Electricity Distribution Utilities. Therefore, the said exemption is not applicable to the services rendered by the applicant to the ...

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18% GST payable on establishment of Solar PV Power Project

In re McNally Bharat Engineering Company Limited (GST AAR Andhra Pradesh)

In re McNally Bharat Engineering Company Limited (GST AAR Andhra Pradesh) Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under SI. No.234 of Schedule I of the Notification [&h...

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GST on value of materials recovered on cost recovery basis

In re GVS projects Private limited (GST AAR Andhra Pradesh)

In re GVS projects Private limited (GST AAR Andhra Pradesh) Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ? The value of materials recovered on cost recovery basis by […]...

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AAR cannot decide on place of supply

In re Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)

Applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017 Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017....

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