In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh) Whether the transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No. 12/2017 Central Tax (Rate). In the instant case, it is clear […]
In re AR Raju Beverages Private Limited (GST AAR Andhra Pradesh) Whether the beverages or drinks sold in the name and style of ARTOS orange or ARTOS Clear Lemon fall under fruit pulp or fruit juice based drink or not (2202 9920), which is liable to be taxed at 6% CGST and 6% SGST? Since […]
In re Vishnu Chemicals Limited (GST AAR Andhra Pradesh) No ITC on invoices raised for the past period as hit by Period of Limitation The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21/AP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit (“ITC”) on monthly rental tax invoices raised after […]
In re Technosoft Solutions (GST AAR Andhra Pradesh) 1. Question: Whether APEPDCL can be treated as a limb of Government of AP or not? Answer: APEPDCL is a ‘Government Entity’. 2. Question: The rate of tax is 12% or 18% and also under which SAC/ HSN code the above work which was awarded by the […]
In re Mother India Natural Stones (GST AAR Andhra Pradesh) The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or […]
In re Manjunatha Fruit Canning Industries (GST AAR Andhra Pradesh) Question: Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? Answer: Negative Question: What is the rate of tax payable on outward supplies of Mango fruit pulp under […]
In re Foods and Inns Limited (GST AAR Andhra Pradesh) Question: Can the Mango Pulp/puree be treated as fresh fruit and exemption be claimed on it? If not whether the mango pulp/puree falls under the heading 20079910 or 0804 or 2008? Answer: Negative. Question: What is the rate of tax payable on outward supplies of […]
In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh) Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Answer: Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification […]
In re Tirumala Milk Products Pvt Ltd (GST AAAR Andhra Pradesh) The applicable HS Code for Flavoured Milk is 2202 9930 and GST rate is 12 % (6% CGST and 6% SGST) under entry no 50 of schedule II of Notification No. 1/2017 – Central Tax (Rate) Dated 28.06.2017. Whether ‘flavoured milk’ can be considered […]
In re Vijayavahini Charitable Foundation (GST AAR Andhra Pradesh) Question: Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017? Sl.No.99. “Intra state supplies of […]
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