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.
What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed? 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers? 5% (2.5% SGST + 2.5%CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax (Rate) dated 28.06.2017.
What will be the applicable rate of tax if the applicant purchases tobacco leaves from other dealers who have purchased them from farmers, for the purpose of trading? 5% (2.5% SGST + 2.5% CGST) as per SI.No.109 of schedule I Notification No.1/2017 Central Tax ( Rate) dated 28.06.2017.
In re M.L. Tobacco Developers Private Limited (GST AAR Andhra Pradesh) (a) 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? The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly […]
In re M. L. Agro Products Private Limited (GST AAR Andhra Pradesh) (a) 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? The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or […]
