Sponsored
    Follow Us:

AAR Chhattisgarh

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

December 9, 2022 960 Views 0 comment Print

Services provided by applicant in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB) and not handed over to local authority by CGHB, is found not eligible for benefit of Nil rate of GST.

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

December 6, 2022 1020 Views 1 comment Print

In re Shraddha Traders (GST AAR Chhattisgarh) (a) Rejected paddy seed would merit classification under chapter heading 100610, subject to the compliance of the stipulations and conditions as mentioned in the Section note and chapter note specified therein. (b) The exemption from whole of tax as provided under Sr. no 70 of Notification no. 02/2017-Central […]

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

August 17, 2022 8916 Views 0 comment Print

AAR held that, Interactive Flat Panel Screens used only for data processing purposes will attract GST rate of 18% and in case the same provides any additional function, GST at 28% will be attracted.

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

August 17, 2022 870 Views 0 comment Print

Supplier of goods or services or both who can seek an advance ruling on any of issues specified in clauses (a) to (g) of Section 97(2).

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

May 2, 2022 2106 Views 0 comment Print

AAR ruled that installation services for highway lighting systems cannot be considered as Construction services under SI. No. 3(iv)(a) of Notification No. 11/2017 – Central Tax (Rate) thus, ineligible to benefit of 12% GST.

GST on construction of rail infrastructure facilities

May 2, 2022 3432 Views 0 comment Print

In re Triveni Engicons pvt ltd (GST AAR Chhattisgarh) What is the rate of tax for the workers like contract of goods and services? i. For the proposed feeder line of East West Rail Corridor within the leasehold boundary of project for coal evacuation through Rail at Gevra Opencast of Gevera Area of SECL the […]

GST on project survey report services for water supply for Municipalities

March 10, 2022 2946 Views 0 comment Print

In re Aarav Consultancy Services Pvt. Ltd. (GST AAR Chhattisgarh) GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission. i. The services of survey and preparation of detailed project report (DPR) for water supply schemes for Parchayats/Municipalities under Jal Jeevan Mission […]

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

February 28, 2022 5040 Views 0 comment Print

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 […]

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

December 17, 2021 561 Views 0 comment Print

In re Goel Medico (GST AAR Chhattisgarh) 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

December 17, 2021 1752 Views 0 comment Print

AAR held that No GST payable on washed/rejected coal from washery on which Compensation Cess is paid and ITC is not availed

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728