AAR ruled that the Notification amending the tax rate from 18% to 12% on Composite Supply of Works Contract can only be applied prospectively, if an enactment does not expressly provides that it should be deemed to have come into effect form a past date.
In re Chopra Trading Company (GST AAR Chhattisgarh) Whether the activity of custom milling of paddy is exempted from the purview of Goods and services Tax, if it is exemption notification the same is exempted? The activity of custom milling of paddy carried out by the applicant is not exempted from the purview of Goods […]
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.
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 […]
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.
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).
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.
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 […]
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 […]
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 […]
