AAR Andhra Pradesh

GST Registration if annual turnover from Biri manufacturing is less than 20 lakh

In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh)

In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh) Applicant is manufacturer of Biris and his annual business turnover is less than Rs.20 He does not have any inter-state outward taxable supply. He requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017? At the time […]...

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GST on Jobwork done for imported material & re-exporting of the same

In re Synthite Industries (GST AAR Andhra Pradesh)

In re Synthite Industries (GST AAR Andhra Pradesh) The applicant has filed an application for seeking advance ruling on the process of job work i.e., importing the goods i.e., Green Tea/ black tea powders from his Principal from Germany and under taking process of “super critical fluid ” The material is being supplied by his [...

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GST on outward supplies made to ocean going merchant vessels on foreign run

In re Fairmacs Ship Stores (GST AAR Andhra Pradesh)

In re Fairmacs Ship Stores (GST AAR Andhra Pradesh) Whether they are exempted or not on their outward supplies made to ocean going merchant ships on forign run, and Indian Naval Ships and Indian Coast Guard Ships? The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign run, […]...

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GST Rate on supply of Eucalyptus / Subabul wood de-barked pulp wood

In re Sri Venkateswara Traders (GST AAR Andhra Pradesh)

In re Sri Venkateswara Traders (GST AAR Andhra Pradesh) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not? Yes, The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills […]...

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GST Rate on tobacco leaves procured at auction platforms or from farmers

In re Pragathi Enterprises (GST AAR Andhra Pradesh)

In re Pragathi Enterprises (GST AAR Andhra Pradesh) Applicant has sough advance ruling on following issues- 1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? 2. If the applicant purchases tobacco leaves form other dealers...

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AMRCL is a Government Authority; AAR on functions of Municipality

In re Amaravathi Metro Rail Corporation Limited (GST AAR Andhra Pradesh)

In re Amaravathi Metro Rail Corporation Limited (GST AAR Andhra Pradesh) 1. Whether M/s. Amaravathi Metro Rail Corporation Limited (AMRCL) is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dated 28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dated 13th October 2017. The applic...

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GST on sale of tobacco leaves received from farmers made by Commission Agent

In re Jayalakshmi Tobacco Company (GST AAR Andhra Pradesh)

In re Jayalakshmi Tobacco Company (GST AAR Andhra Pradesh) Q1. Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 Lakh? As per entry No:24 Notification No: 11/2017- Central Tax(Rate) dated : 28.06.2017, Commission agent dealing with agricultural...

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ITC not eligible on vehicles purchased to use as mobile cotton labs

In re Indian Cotton Solutions.Com Private Limited (GST AAR Andhra Pradesh)

In re Indian Cotton Solutions.Com Private Limited (GST AAR Andhra Pradesh) Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity? It is submitted that the firm purchased five vehicles to use as mobile cotton labs, for […]...

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GST on Fancy Number Reservation with RTO; AR Application withdrawn

In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh)

In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh) Whether the considerations collecting by the Road Transport Department on  account of issuing Fancy Number on Reservation? Comes under GST taxable  net or not ?  If comes under GST purview what is the rate of tax? Since the applicant withdrew the Advance Ruling (AR) application [&...

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Energy-G Premium oil classifiable under HSN 1518; 5% GST Payable

In re Agarwal Industries Private Limited (GST AAR Andhra Pradesh)

In re Agarwal Industries Private Limited (GST AAR Andhra Pradesh) Energy-G premium oil is manufactured out of Vegetable fats / oils and not from animal fats / oils. That being so the classification of product is HSN 1518 and shall be subject to 5% GST as per Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 […]...

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