AAR Chhattisgarh

GST on royalty paid in respect of mining lease

In re NMDC Limited (GST AAR Chhattisgarh) -

The royalty paid by M/s NMDC in respect of mining lease is classifiable under sub heading 997337 ; 'Licensing services for the right to use minerals including its exploration and evaluation' (covered under entry no. 17 of Notification No. 11/2017 (Rate), dated 28.06.2017, attracting GST at the same rate as applicable for the supply of lik...

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 […]...

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...

GST Rate on supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony

In re Dhananjay Kumar Singh (GST AAR Chhattisgarh) -

In re M/s Dhananjay Kumar Singh (GST AAR Chhattisgarh) (i) Supply of Services of Colony maintenance work to C.G. Housing Board Colony, Sector 29, Naya Raipur with regard to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of colony i.e. garden .street and op area, drainage system, sewe...

GST Advance ruling application rejected as not filed as per Rules

In re Chinta Polu Philip (GST AAR Chhattisgarh) -

The applicant has already been reminded twice. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act....

Levy of GST Rate applicable in case of “Neem Seed”

In re G. N. Chemicals (GST AAR Chhattisgarh) -

The Neem fruit is known as 'Nimouli' in Chhattisgarh and is collected in both fresh and dry forms and is used for making neem oil only, after drying the neem seed. Dry neem fruit is not generally used for trading for horticulture or agro-based commercial purpose i.e. dry neem fruit is not identifiable with seed commercially....

GST on custom milling of paddy with transportation of rice & usage of gunny bags

In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh) -

In re Taranjeet Singh Tuteja & Brothers (GST AAR Chhattisgarh) Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. Applicant has been allotted the principal job work of Custom Milling of Paddy for manufacturing of rice, along ...

Determination of place of supply is outside the purview of GST AAR

Utility Powertech Ltd (GST AAR Chhattisgarh) -

Section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated und...

Input credit not available on packing material used for supply of exempt goods

VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh) -

VNR Seeds Pvt. Ltd., Raipur (GST AAR Chhattisgarh) The applicant is not entitled to ITC on the packing material used for packaging seeds, while making such exempted supply of seeds to their own branches and to other purchasers. They are however, entitled for ITC (of the tax involved in the purchase of such packing material) […]...