AAR Gujarat

No GST on electricity or incidental charges collected by Landlord

In re Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Vs (GST AAR Gujarat)

In re Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Vs (GST AAR Gujarat) Question 1. When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay GST on electricity or incidental charges charged by it? Answer : The fact...

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Service to RUDA is Pure Service or not cannot be decided without relevant documents: AAR Gujarat

In re Anandjiwala Technical Consultancy (GST AAR Gujarat)

In re Anandjiwala Technical Consultancy (GST AAR Gujarat) Q. Whether the Rajkot Urban Development Authority (RUDA) (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28....

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Marine tight cables are not parts of warship- Reduced 5% GST rate not available

In re Apar Industries ltd. (GST AAR Gujarat)

In re Apar Industries ltd. (GST AAR Gujarat) Although there is an indirect reference to Entries No.250 and 252 of Schedule-I of the Notification No.01/2017-Integrated Tax(Rate) dated 28.06.2017 in para-2 which states that “GST is applicable @5% for goods intended for Warship application vide Sls.250 and 252 of Schedule-I of Notificatio...

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Fusible Interlining cloth for cotton fabrics’ classifiable under Heading 5903

In re Ashima Dyecot pvt. ltd (GST AAR Gujarat)

In re Ashima Dyecot pvt. ltd (GST AAR Gujarat) Question: Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN?” Answer: The product ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant M/s Ashima Dyec...

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GST on Electroplating surface coating & Electroless nickel plating

In re ENP Techno Engineers (GST AAR Gujarat)

In re ENP Techno Engineers (GST AAR Gujarat) In view of the clarification given by the Board vide Circular No.126/45/2019 issued on 22.11.2019 as well as in light of the discussions made in the earlier paras, we conclude that the services of Electroplating surface coating and Electroless nickel plating provided by the applicant are classi...

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No GST exemption to GIDC on establishment, organisation & development of industries

In re Gujarat Industrial Development Corporation (GST AAR Gujarat)

In re Gujarat Industrial Development Corporation (GST AAR Gujarat) As per the submission of the applicant, Gujarat Industrial Development Corporation (GIDC)  was established under the provisions of Gujarat Industrial Development Act, 1962 by the State Government of Gujarat for the purpose of securing orderly establishment and organisatio...

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AAR explains classification of PP Ropes, Weed mat & Grow bags etc

In re Gujarat Raffia Industries (GST AAR Gujarat)

In re Gujarat Raffia Industries (GST AAR Gujarat) The classification of the products manufactured and supplied by the applicant M/s. Gujarat Raffia Industries ltd., Ahmedabad (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975)) as well as the corresponding rate of GST(as per Notification No.01/2017-Central Tax(Rate) dat...

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Fusible Interlining Fabrics of Cotton classifiable under Heading 5903

In re Girish Rathod (Jay Ambey) (GST AAR Gujarat)

In re Girish Rathod (Jay Ambey) (GST AAR Gujarat) Question: Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?” Answer: The product ‘Fusible Interlining Fabrics of Cotton’ of the applicant M/s Girish Rathod(Jay Ambey), Ahmedabad is correctly classifiable under He...

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No GST exemption on solid waste management service to Notified Area Authority, Vapi

In re Nepra Resources Management Pvt. Ltd. (GST AAR Gujarat)

In re Nepra Resources Management Pvt. Ltd. (GST AAR Gujarat) Question: Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?” Answer: The solid waste management service provided...

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GST on pathology or diagnostic services supply to a researcher

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name)

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name) (GST AAR Gujarat) Q1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. Ans. The applicant is liable to ...

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