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 […]
What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? 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 K.S Subbaih Pillai & Co (India) 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 […]
In re Indian Potash Limited (GST AAR Andhra Pradesh) The transportation of goods in a vessel from a non-taxable territory to taxable territory amounts to import of service and such ocean freight is leviable to IGST as an inter-state supply of service and the Applicant, being the importer, are liable to pay IGST under reverse […]
