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AAR Andhra Pradesh

No Reversal of ITC on financial credit note in relation to post sale discount

May 26, 2023 3486 Views 0 comment Print

AAR Andhra Pradesh ruled that no reversal of Input Tax Credit (ITC) is required on a financial credit note issued for post sale discount. Gain insights into the ruling and its implications for businesses.

GST Applicability on Export of Pre-Packaged and Labelled Rice

May 8, 2023 672 Views 0 comment Print

Andhra Pradesh GST Authority for Advance Ruling (AAR) has ruled on the applicability of GST on the export of pre-packaged and labelled rice.

GST on Manpower Services Supply to State Govt Departments/Authorities

May 8, 2023 1785 Views 0 comment Print

In re Andhra pradesh corporation for Outsourced services (GST AAR Andhra Pradesh) Order from the Authority for Advance Ruling (AAR) in Andhra Pradesh regarding the applicability of GST (Goods and Services Tax) on the services provided by Andhra Pradesh Corporation for Outsourced Services (APCOS). Summary of the key points mentioned in the order: 1. APCOS […]

18% GST applicable on liquidated damages for non-performing of an act

March 31, 2023 4671 Views 0 comment Print

In re AP Power Development co. LTD. (GST AAR Andhra Pradesh) 1. Whether liquidated damages collected by the APPDCL from CHETTINAD LOGISTICS PRIVATE LIMITED for non-performing of an act constitute as supply as per Section 7 of GST act. Answer : Affirmative Question 2 : What is the classification under GST for such liquidated damages […]

No GST on red gram dall supplied in secondary packing in 50 kg bag to AP State Civil Supplies Corporation

March 31, 2023 1065 Views 0 comment Print

AAR held that GST not applicable on supply of 1 kg packing red gram dall secondary packing in 50 kg bag to the AP State Civil Supplies Corporation Limited, Vijayawada as per the design and label given by the corporation with a prior agreement.

No GST on amount recovered from employees for canteen & Transport facility

March 21, 2023 10254 Views 0 comment Print

AAR held that GST not applicable on the amount recovered from employees for canteen facility and on amount recovered from employees for transportation facilities provided to them.

AAR refuses to admit application filed after initiation of Proceeding 

March 16, 2023 834 Views 0 comment Print

In re The Indian Hume Pipe Company Limited (GST AAR Andhra Pradesh) It is observed by the members of the authority for advance ruling that, audit was initiated by the jurisdictional authority under section 65 of the CGST act, 2017 and APGST act 2017,to verify all the issues regarding the business activities of the applicant […]

GST exempt on procurement & distribution of drugs, medicines & other surgical equipment on behalf of government

December 20, 2022 954 Views 0 comment Print

In re Andhra Pradesh Medical Service and Infrastructure Development Corporation (GST AAAR Andhra Pradesh) Question: 1. Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, without even the intent to do business in the same amounts to […]

GST exempt on services to educational institutes related to conduct of examinations

December 20, 2022 3777 Views 0 comment Print

In re Principal Commissioner of Central Tax Vs Universal Print Systems (GST AAAR Andhra Pradesh) Whether printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification NO.12/2017-CGST[Rate] […]

GST not exempt on accommodation rented for commercial purposes of accommodating students

December 19, 2022 1308 Views 0 comment Print

In re Aluri Krishna Prasad (GST AAAR Andhra Pradesh) In this case The agreement between the appellant and the lessee is on built up area basis and not on the basis of unit cost of accommodation and hence, it cannot be treated as given for residential dwelling. The appellant is not extending accommodation to the […]