AAR Chhattisgarh

GST diesel filled free of cost – divergence of opinion – AAAR Chhattisgarh

In re Arvinder Singh Bhatia, Shree Jeet Transport (GST AAAR Chhattisgarh)

In re Arvinder Singh Bhatia, Shree Jeet Transport (GST AAAR Chhattisgarh) Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the Appellant and whether GST would be leviable on value of diesel filled free of cost by […]...

Read More

ITC of goods & services used for lying of cross-country pipeline nearby river till boundary wall of Factory

In re NMDC Limited (GST AAAR Chhattisgarh)

I. Whether input tax credit of GST paid on goods and services used tor laying of cross-country pipeline nearby river till the boundary wall of the Factory can he taken by the Appellant? II. Whether input tax credit can be availed on Operation and Maintenance Services ('0 & M Services') obtained by the Appellant for the maintenance of the ...

Read More

GST on services provided by CREDA, scrap battery sale & sale of tender forms

In re Chhattisgarh State Renewable Energy Development Agency (GST AAAR Chhattisgarh)

In re Chhattisgarh State Renewable Energy Development Agency (GST AAAR Chhattisgarh) The appellant Chhattisgarh State Renewable Energy Development Agency (Hereinafter referred to as CREDA), Raipur C.G. (GSTIN- 22AAAJC0190K2ZM) has filed this appeal u/s 100 of the Chhattisgarh Goods & Services Tax Act, 2017 requesting advance ruling in...

Read More

GST AAR disposed without any ruling for non payment of Application Fees

In re Smt. Anju Parakh (GST AAR Chhattisgarh)

In re Smt. Anju Parakh (GST AAR Chhattisgarh) As the applicant failed to comply with the legal procedures despite being made known about the same as above vide letter dated 20.09.2019 and thereafter during the course of personal hearing held on 27.12.2019, this authority is of the considered view that their application at this stage [&hel...

Read More

GST under reverse charge on Pre and Post Registration on University

In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh)

In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh) The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions ...

Read More

ITC not eligible on supply of plant and equipment for lighting of plant road, boundary wall and watchtower

In re NMDC Limited (GST AAAR Chhattisgarh)

In re NMDC Limited (GST AAAR Chhattisgarh) In the instant case, Structures/towers meant for Lighting for Plant Road, Boundary Wall and Watch tower can in no way be related to the outward supply of goods. As per Section 2(83) of CGST Act, 2017 “outward supply” in relation to a taxable person, means supply of goods […]...

Read More

Date of issuance of completion certificate will be date of property completion

In re Bilaspur Infrastructure Pvt. Ltd (GST AAR Chhattisgarh)

Whether the sale / booking of units in a project after its first occupation and receipt of advance against that booking is classifiable under Para 5 of Schedule-III to the CGST Act, 2017 as sale of building and thus neither regarded as Supply of goods nor supply of services? Thus whether the same is outside the purview of Goods and Servic...

Read More

GST payable on contribution to DMF and NMET

In re NMDC Limited, Bacheli (GST AAAR Chhattisgarh)

Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957....

Read More

GST payable on Freight amount inclusive of diesel Cost

In re Shri Nawodit Agarwal (GST AAR Chhattisgarh)

In re Shri Nawodit Agarwal (GST AAR Chhattisgarh) Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? In the instant case as has been the contention of the applicant, the service recipient i.e. M/s. Shree Raipur Cement, C.G is providing diesel to […]...

Read More

GST Rates applicable in case of hostel on rent to various boarder

In re Ramnath Bhimsen Charitable Trust (GST AAR Chhattisgarh)

The activity of providing accommodation services by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day and no other charges are being collected for providing other allied facilities / services therein viz. canteen food, parking space for vehicles, coaching, library...

Read More

Browse All Categories

CA, CS, CMA (6,180)
Company Law (8,632)
Corporate Law (10,966)
Custom Duty (9,597)
DGFT (4,888)
Excise Duty (4,932)
Fema / RBI (5,349)
Finance (5,765)
Income Tax (43,214)
SEBI (4,665)
Service Tax (4,095)

Search Posts by Date

December 2022
M T W T F S S
 1234
567891011
12131415161718
19202122232425
262728293031