In re Master Minds (GST AAAR Andhra Pradesh) The applicant is not eligible for the exemption under Entry No.66 (a) of Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017, as a Service provider for Supply of service of education to the students for obtaining Qualifications/certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate. […]
In re Ushabala Chits Private Limited (GST AAAR Andhra Pradesh) For the record, it may be noted that under Section 15(2)(d), the said interest or late fee or penalty for delayed payment of any consideration is for any supply. It is not necessary that it flows out of a ‘taxable supply’. Further the word “consideration” […]
In re DKV Enterprises Private Limited (GST AAAR Andhra Pradesh) The case was taken up for hearing on 16th June 2020, for which the authorized representative Sri KVJLN Sastry, Advocate attended through web conference and reiterated the written submission. The appellant submits that the Advance Ruling authority has misinterpreted the nature of service and came […]
In re Chaitanya Rural Development Association (GST AAR Andhra Pradesh) We have gone through the submission made by the applicant regarding the applicability of the GST rate to the aforesaid transaction. But, before going into the merits of the case, we examine the plea made by the applicant before this authority in his letter dated: […]
In re Heritage foods limited (GST AAR Andhra Pradesh) What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product ‘Flavoured Milk’ can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017? AAR held that it is a […]
In re NIKO (NECO) Limited (GST AAR Andhra Pradesh) If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether exemption from GST levy can be claimed on the same by the applicant? We have gone through the entire submission made by the applicant regarding the applicability of the […]
Superintendent of Central Tax (GST AAAR Andhra Pradesh) The applicant in this appeal seeks a ruling on whether he can avail credit on goods and services used to provide Works Contract Service to the Principal. As seen from the narration above, there is no bar under Section 17(5)(C) to prevent the applicant from availing ITC […]
In re Aluri Krishna Prasad (GST AAR Andhra Pradesh) Whether amount received for leasing residential hostel rooms is exempt under Sl.No.14 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018 and Whether amount received for leasing residential hostel rooms is exempt under Sl.No.12 (Heading 9963) of Notification No.12/2017- Central Tax […]
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 Table mentioned in Notification No. 12/2017 – […]
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 […]
