AAR Andhra Pradesh

GST exempt on Project Management Consultancy’ Services to APRRP

In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh)

In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh) Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of T...

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Reimbursement for Lost in hole/Damage Beyond repair of equipment /tools is classifiable as ‘Supply of Goods

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh)

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) It is observed that under Caluse-31 of the Contract, the Contractor (herein the Applicant) receives reimbursement from the Operator (herein the OIL) for loss of or damage to the down hole equipment and tolls. Sub-clauses (a) and (b) of the said Clause -31 specifies [&...

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GST on supply of mud engineering services along with supply of imported mud chemicals and additives

In re Halliburton Offshore Services Inc. (Oil India) (GST AAR Andhra Pradesh)

In re Halliburton Offshore Services Inc. (Oil India) (GST AAR Andhra Pradesh) (a). Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. it is observed that there are independent qualitative, qu...

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GST exemption on vocational training courses recognised by NCVT

In re Leprosy Mission Trust India (GST AAR Andhra Pradesh)

In re Leprosy Mission Trust India (GST AAR Andhra Pradesh) Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/2017...

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GST on interest/penalty collected for delay in payment by chit auction company

In re Ushabala Chits Private Limited (GST AAR Andhra Pradesh)

In re Ushabala Chits Private Limited (GST AAR Andhra Pradesh) Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST? If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply? As per the provisions of sub-clause ...

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GST applies on renting of residential dwelling for commercial activity

In re Lakshmi Tulasi Quality Fuels (GST AAR Andhra Pradesh)

In re Lakshmi Tulasi Quality Fuels (GST AAR Andhra Pradesh) The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per SI.No. 13 of the Notification No. […]...

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Cost of HSD Oil issued free of cost by service recipient includible in supply value

In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh)

In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh) The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And […]...

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Waste Management services to Tirupati Smart City Corporation exempt from GST

In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh)

In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh) Applicant is Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The applicant seeks clarity in this regard whether the nature of the a...

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Applicability of FORM GSTR-9C- AAR cannot decide

In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh)

In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh) 1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passenge...

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No GST exemption on Coaching Services to CA & CMA students

In re Master Minds (GST AAR Andhra Pradesh)

Whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective st...

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