AAR Chhattisgarh

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

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 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

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...

Read More

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...

Read More

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....

Read More

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 ...

Read More

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....

Read More

Browse All Categories

CA, CS, CMA (5,801)
Company Law (7,804)
Custom Duty (8,841)
DGFT (4,666)
Excise Duty (4,560)
Fema / RBI (4,897)
Finance (5,277)
Income Tax (38,938)
SEBI (4,213)
Service Tax (3,821)

Search Posts by Date

November 2021