AAR Gujarat

GST on Wet Baby/Face Wipes & Bed/Bath/Shampoo Towels

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat)

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat) 1. The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni Filaments Limited (GSTIN 24AABCG0942K1ZT) are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregn...

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Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

In re Ms. House of Marigold (GST AAR Gujarat)

In re Ms. House of Marigold (GST AAR Gujarat)The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by M/s. House of Marigold are classifiable under Heading 9101....

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NDDB is a Financial Institution for section 17(4) of CGST Act, 2017

In re M/s. National Dairy Development Board (GST AAR Gujarat)

In re M/s. National Dairy Development Board (GST AAR Gujarat)Whether NDDB can be considered as financial institution for the purpose of availing credit to the extent of fifty per cent of input tax credit, as prescribed in Section 17 of CGST Act, 2017?...

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GST on Immovable property renting services by NDDB to an educational institute

In re Ms. National Dairy Development Board (GST AAR Gujarat)

Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as 'governmental authority'....

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GST on Papad and papad pipes commonly known as un-fried Fryums

In re M/s. Sonal Product (GST AAR Gujarat)

In re M/s. Sonal Product (GST AAR Gujarat) (a) What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) manufactured by the applicant? The product ‘Un-fried Fryums’ manufactured and supplied by M/s. Sonal Product (GSTIN 24AGPPK7290R1Z...

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Transport tank mounted on chassis of customer is classifiable under Heading 7311

In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat)

In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat) Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime ?  The product ‘Container for compressed or liquefied ga...

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R.B. Construction Company not entitled to avail Transitional input tax credit: AAAR

In re Ms. R.B. Construction Company (GST AAAR Gujarat)

In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co.  is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]...

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GST on interest on short term loan given by Del Credere Agent to buyers

In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)

Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?...

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GST payable on interest charged by Del Credere Agent from customers: AAAR

In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat)

In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat) The Del Credere Agent (DCA) makes payment to the principal in respect of goods supplied to the customer through him (DCA) in case of failure of making payment by the customer. Once the DCA makes the payment of goods to the principal on behalf of […]...

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Jewellery products containing watch classifiable under Heading 9101

In re M/s. House of Marigold (GST AAAR Gujarat)

In re M/s. House of Marigold (GST AAAR Gujarat) Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101. Also R...

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