AAR Andhra Pradesh

ITC cannot be claimed for invoice issued in FY 2020-21 for Services related to FY 2018-19

In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh)

In re Vishnu Chemicals Limited (GST AAAR Andhra Pradesh) The tax invoice dated 01.04.2020 issued by the supplier of service for the rental service supplied for the period 01.04.2018 to 31.03.2019 is hit by the limitation for claiming ITC under Section 16(4) of the CGST/SGST Act, 2017. The appellant is not eligible to claim Input […...

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GST not payable on hiring/leasing of buses by APSRTC to Public Transport Division

Principal Commissioner Central Tax Vs Andhra Pradesh State Road Transport Corporation (GST AAAR Andhra Pradesh)

Principal Commissioner Central Tax Vs Andhra Pradesh State Road Transport Corporation (GST AAAR Andhra Pradesh) The transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for exemption under Entry 22 of Notification No 12/2017 Central Tax (Rate). FULL TEXT OF...

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Mango Pulp/Puree’ classifiable under Tariff Item 08045040, 18% GST chargeable

In re Foods and Inns Limited (GST AAAR Andhra Pradesh)

In re Foods and Inns Limited (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR […]...

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Mango Pulp / Puree’ is classifiable under Tariff Item 08045040

In re Manjunatha Fruit Canning Industries  (GST AAAR Andhra Pradesh)

In re M/s. Sri Manjunatha Fruit Canning Industries  (GST AAAR Andhra Pradesh) The ‘Mango Pulp / Puree’ is classifiable under Tariff Item 0804 50 40 and chargeable to GST @ 18% as per entry No.453 of Schedule III in Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. FULL TEXT OF THE ORDER OF APPELLATE […]...

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SFDS is classifiable as ‘parts of Submarine’ & falls under Chapter 8906

In re Bharat Dynamics Limited (GST AAAR Andhra Pradesh)

In re Bharat Dynamics Limited (GST AAAR Andhra Pradesh) AAAR differed with the ruling of the Advance Ruling Authority and hereby modify the same and hold that the SFDS is classifiable as ‘parts of Submarine’ falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of [&helli...

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Car Seat Covers’ falls under HSN 8708 and attracts 28% GST

In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh)

In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh) Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Answer: Car seat covers fall under the e...

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Flavoured milk merits classification under tariff heading 22029030

In re Tirumala Milk Products Pvt Ltd (GST AAAR Andhra Pradesh)

In re Tirumala Milk Products Pvt Ltd (GST AAAR Andhra Pradesh) The applicable HS Code for Flavoured Milk is 2202 9930 and GST rate is 12 % (6% CGST and 6% SGST) under entry no 50 of schedule II of Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. Whether ‘flavoured milk’ can be considered […]...

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GST on Supply of drinking water at concessional rate by charitable organisation

In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh)

In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh) Question: Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) d...

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Issue already pending with proper officer – AAR rejects application

In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh)

In re Crux Biotech India Pvt Ltd. (GST AAR Andhra Pradesh) Q. What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 […]...

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GST on works contract services to GVSCCL provided by Shapoorji

In re Shapoorji Pallonji & Company Private Limited (GST AAR  Andhra Pradesh)

In re Shapoorji Pallonji & Company Private Limited (GST AAR  Andhra Pradesh) The applicant is providing the following supplies to the GVSCCL: a) Construction of the project b) Development of the project including plantation, landscaping, Street lighting etc., c) Maintenance of the project. The clause (119) of the section (2) of the C...

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