In re Sri Venkateswara Traders (GST AAR Andhra Pradesh) GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not? Yes, The supply of Eucalyptus / Subabul wood de-barked pulp wood in cut sizes, supplied to various paper mills […]
In re Trailor Springs (GST AAR Andhra Pradesh) Clarification on Rate of tax applicable on trailor springs ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. The applicant sought for the rate of tax on the parts of tractor trailer including the leaf springs. In the other column they […]
In re Maruti Ispat & Energy Private Limited (GST AAR Andhra Pradesh) 1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation) of Plant and Machinery? 2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? […]
In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this ruling lies before the appellate authority […]
In re Pydi Ganesh Chandra Babu (GST AAR Andhra Pradesh) Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ? If comes under GST purview what is the rate of tax? Since the applicant withdrew the Advance Ruling (AR) application […]
In re Enexio Power Cooling Solutions Private Limited (GST AAR Andhra Pradesh) Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as ‘parts for the manufacture of waste to energy plants/devices’, attracting 5% IGST or 2.5% CGST and 2.5% APGST? As per the […]
In re Srivet Hatcheries (GST AAR Andhra Pradesh) Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No.102 of Notification No.02/2017, dated: 28th June 2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,(ANDHRA PRADESH) Note: Under Section 100 of the APGST Act’2017, […]
In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh) Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law? Reply : It is “Supply” as defined in SGST Act,2017 and CGST Act,2017. Whether the […]
In re Fairmacs Ship Stores Private Limited (GST AAAR Andhra Pradesh) The Appellant raised a new issue at the appeal stage, and the case is remanded back to original authority. The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e. to decide whether the transactions are […]
In re Fairmacs Shipstores Private Limited (GST AAR Andhra Pradesh) Whether they are exempted or not on their outward supplies made to ocean going merchant ships on forign run, and Indian Naval Ships and Indian Coast Guard Ships? The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign […]
