AAR Delhi

GST on Dried Tobacco Leaves sold after cleaning & removal of unwanted particles

In re Shri Shalesh Kumar Singh (Authority For Advance Ruling)

The applicant is interested in trading of Dried Tobacco Leaves which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. Such registered dealer after purchasing it from Agriculturist / Farmers will sell the same to Applicant as it is without any further change in its form....

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AAR Ruling on classification of ‘Sulekh Sarita’ books for GST

In re M/s Sonka Publications (India) Private Limited (AAR Maharashtra)

The main problem faced by the children in Hindi subject is the error of MATRAS. This book teaches MATRAS with the concept of with comparison of words and picture presentation. The concept helps the child to learn Hindi MATRAS in the easy way, thus making the Hindi subject easier for the child....

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GST Leviable on ‘Duty Free’ shops at Delhi International Airport: AAR

In re M/s Rod Retail Private Limited (Authority for Advance Ruling)

The applicant is in the business of retail sale of sunglasses. The applicant was registered under the Delhi Value Added Tax Act, 2004 and the Central Sales Tax Act, 1956 and now the applicant has migrated to GST regime and its present provisional GST Number is 07AADCR6468R1ZF....

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GST: Supply of Food & Beverages in Trains is supply of Goods: Delhi AAR

In re M/s Deepak & Co. (Authority For Advance Ruling)

In re M/s Deepak & Co. (AAR Delhi) In the case of supply of food and beverages (cooked/ MRP/ packed), at defined menu and tariff, by the applicant to IRCTC/ passengers on behalf of IRCTC, on board the Rajdhani/ Duronto Express trains, the service charges are covered under Service Code (Tariff) 996335 in Group 99633 […]...

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AAR Ruling on GST on sale of undivided and impartible share of land

In re Shri Sanjeev Sharma (AAR Delhi)

In re Shri Sanjeev Sharma (AAR Delhi) In the case of supply of services by way of construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, [&hellip...

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Duty Free Shops supplies not Exports under GST- Delhi AAR ruling

Re M/s. Rod Retail Private Limited (Aar Delhi)

Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST rules states that both the member judges of this authority shall be officers not below the rank of joint commissioners. Departmental officers are members of this so called ‘judici...

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