In re Vempati Veerraju (GST AAR Andhra Pradesh) Question: Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District […]
In re Andru Sujatha (GST AAR Andhra Pradesh) The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the […]
In re Andru Usha Rani (GST AAR Andhra Pradesh) Argument of the applicant that Royalty is only a measure of NMET and DMF contributions and cannot be equated with NMET and DMF and that NMET and DMF are not in respect of single supply of service i.e. licensing that warrants clubbing of all amounts i.e. […]
In re Andru Anantha Padma KotiSatyavathi (GST AAR Andhra Pradesh) The service provided is only the license to extract mineral ore and also the right to use such minerals extracted is a single service where the consideration is payable under three heads and in case any one of the payments is not made, the service […]
In re Andru Ramesh Babu (GST AAR Andhra Pradesh) The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of […]
In re Hitech Print Systems Limited (GST AAR Andhra Pradesh) Question: 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 of No. 12/2017-CGST [Rate] dated […]
The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.
In re Lakshmi Tulasi Quality Fuels (GST AAAR Andhra Pradesh) Appellant has let out her building on a monthly rental basis of Rs.7,20,000/- that consists of 73 rooms with all amenities like exhaust fans, geysers, lights and fittings, sanitary fittings, etc., provided by the Lessor and the lessee shall pay all operational costs to the […]
In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) The supply of mud engineering services along and supply of imported mud chemicals and additives are different supplies and do not constitute composite supply. In the instant case, the appellant uses certain specialized equipment / tools for drilling oil and gas wells in offshore […]
In re Kakatiya Cement Sugar & Industries Ltd (GST AAR Andhra Pradesh) 1. Can the tax paid at wrong jurisdiction be appropriated and 2. Refund of accumulated GST paid on Lime Stone Royalty under RCM. Applicant sought Advance Ruling on questions of ‘appropriation of taxes’ and ‘refund’ which is outside the purview of the Advance […]
