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AAR Andhra Pradesh

Issue of ITC on clean environment (energy) cess cannot be decided by AAR

March 28, 2018 2979 Views 0 comment Print

M/s Sino Resources (GST AAR Andhra Pradesh) Issue- Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal? Held- The subject application filed by the applicant is beyond the jurisdiction of this authority, as it is beyond the domain of Section 97(2) of the CGST […]

Bulk drugs taxable at lower rate of GST of 5%: AAR

March 28, 2018 2817 Views 0 comment Print

In Re. M/s Laurus Labs Limited (GST AAR Andhra Pradesh) Products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides […]

Supply of goods imported into territory of India, till they cross customs frontiers of India is supply in the course of inter-State trade or commerce

January 25, 2018 5067 Views 0 comment Print

In Re. M/s Parsan Brothers (GST AAR Andhra Pradesh) As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017– Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade […]

GST payable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships

January 25, 2018 2532 Views 0 comment Print

M/s Fairmacs Ship Stores Private Limited (GST AAR Andhra Pradesh) (i) The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships (ii) The applicant can collect the applicable GST from their customers, in case it […]

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