In re Southern Power Distribution Company of AP Ltd. (GST AAR Andhra Pradesh) (a) Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them […]
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 […]
In re M/s. Vikram Solar (GST AAR Andhra Pradesh) 1. Whether following three separate contracts awarded to a contractor for establishment of a Solar Power Plant namely: a) Contract for supply of Goods. b) Contract for supply of Erection and Installation Services c) Contract for supply of Operation and Maintenance Service for a period of […]
What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others? 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017.
The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves is 5% as per the notification 4/2017 Central Tax (Rate), under ‘Reverse charge’
In re Vijai Electricals Limited (GST AAAR Andhra Pradesh) Ruling of AAR is upheld. Confirmed that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL are not eligible for concessional rate of tax 12% as per serial no.3 of entry no.vi (a) of notification no. 24/2017 Central Tax (Rate) dated 21-09-2017. […]
In re Jaya Lakshmi Tobacco Company (GST AAAR Andhra Pradesh) Appellant requested for withdrawal of application in the context of cancellation of registration. Appeal dismissed. M/s. Jayalakshrni Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their […]
In re Divisional Forest Officer (GST AAAR Andhra Pradesh) On verification of the application filed by the applicant ,the following procedural lapses are noticed : The applicant failed to comply with the provisions of Rule 106 of the APGST Act which reads as under: Rule 106: Form & Manner of appeal to the appellate authority […]
The applicant sought for Advance Ruling on applicable rate of tax under GST for construction of office building at Vijayawada for Andhra Pradesh State Financial Corporation. The activity of the applicant under the said agreement with M/S APSFC is a Composite Supply of Works Contract as defined in clause 119 of Section 2 of Central Goods and Services Act, 2017.
What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried? 28% (14% SGST +14% CGST) as per SI.No. 13 of Schedule IV Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
