AAR Gujarat

AAR cannot decide applicability of GST Type as same relates to place of supply

In re Kandla Port Trust (GST AAR Gujarat)

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised the question for advance ruling ‘whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ? Place of supply of services of the applicant is required to be determined in order […]...

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Advance ruling for determination of ‘place of supply’ cannot be given : AAR Gujarat

In re Lambda Therapeutic Research Ltd (GST AAR Gujarat)

In re Lambda Therapeutic Research Ltd (GST AAR Gujarat) This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within […]...

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Refined Bleached Deodorised Palm Stearin is classifiable under Heading 1511: AAR

In re Gokul Agro Resources Ltd (GST AAR Gujarat)

Whether RBD Palm Stearin would fall under Chapter 1511 - 'Palm Oil and its fractions, whether or not refined but not chemically modified' or under Chapter 382311 'Industrial monocarboxylic fatty acid, acid oils from refining, stearic acid, Palm Stearin....

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GST on disputed claims and issue of refund claim- AAR cannot decide

In re Kandla Port Trust (GST AAR Gujarat)

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised following questions for advance ruling – (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the  matter /  dispute  concluded  in  favour  of […]...

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AAR cannot determine place of supply for export of services: AAR

In re Take off Academy (GST AAR Gujarat)

In re Take off Academy (GST AAR Gujarat) Authority of advance ruling has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within […]...

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Abacus activity not exempt from payment of GST: AAR

M/s. Omnisoft Technologies Private Limited (GST AAR Gujarat)

M/s. Omnisoft Technologies Private Limited (GST AAR Gujarat) The activity provided by UCMAS using abacus whether qualifies for exemption from the payment of GST? As per Sl. No. 80 of Notification No. 12/2017-Central Tax (Rate) exempts services by way of training or coaching in recreational activities relating to arts or culture or sports....

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AAR cannot decide on issue of liability to deduct TDS under GST

In re Kandla Port Trust (GST AAR Gujarat)

In re Kandla Port Trust (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act. As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, […]...

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GST on Service of printing of question papers for educational institutions

M/s. Edutest Solutions Private Limited (GST AAR Gujarat)

M/s. Edutest Solutions Private Limited (GST AAR Gujarat) The service provided  to educational institutions by way of printing of question papers for conduct of examination by such institutions would be covered by Sr. No. 66 of Notification No. 12/2017-Central Tax (Rate), as amended and Notification No. 12/2017-State Tax (Rate), as amende...

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No GST on services provided to clients located in SEZ AAR

M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat)

M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat) (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food a...

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Chilly Cutter made of Stainless Steel classifiable under HSN 8210

M/s. Meera Metals (GST AAR Gujarat)

M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron [&...

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