Courts: Chhattisgarh AAR
Read latest Chhattisgarh AAR advance rulings on GST classification, taxability, ITC, exemptions, rates and other GST issues.

18% GST under RCM payable on Royalty for mining right to Government

Royalty amount for mining is to be included while arriving transaction value for payment of GST

Hiring of goods transportation vehicle by GTA is exempted from GST

Concessional GST rate of 12% on composite supply of works contract to be applied prospectively

5% GST payable on custom milling of paddy

GST on maintenance of colonies developed by Chhattisgarh Housing Board (CGHB)

Rejected paddy seed not fit for human consumption merit classification under chapter heading 100610

18% GST leviable on Interactive Flat Panel Screens if used for data processing purposes only

Recipient of of goods or services or both cannot seek advance ruling

Installation services for illumination of roads cannot be construed as Construction Services

GST on construction of rail infrastructure facilities

GST on project survey report services for water supply for Municipalities

18% GST leviable on supplying, installing, testing & commissioning of oxygen pipeline system in Government Hospitals

No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed
Chhattisgarh AAR contains advance rulings of the Chhattisgarh Authority for Advance Ruling under GST. Decisions may concern classification, taxability, GST rates, input tax credit, exemptions, valuation and other questions falling within the GST advance ruling provisions. Taxpayers, businesses and GST professionals can use this archive to research Chhattisgarh GST advance rulings.
