AAR Gujarat

ITC meant for outward supply of Bullions cannot be used against Castor Oil Seed

In re Aristo Bullion Pvt Ltd (GST AAR Gujarat)

In re Aristo Bullion Pvt Ltd (GST AAR Gujarat) Question: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agricultu...

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GST on Supply of Bollards, Buoys, frontal frames with fascia pads

In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat)

In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat) Question-1 (Part-A) -What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended). Sr. No. Products 1 Bollards 2 Bolts, nuts, screw, washer etc. known as fixtures 3...

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AMTS qualified as ‘Local Authority’ under CGST Act, 2017

In re Ahmedabad Municipal Transport Service (GST AAR Gujarat)

In re Ahmedabad Municipal Transport Service (GST AAR Gujarat) A. Whether AMTS would be qualified as ‘Local Authority’ as defined under the Central Goods and Services Tax Act, 2017? Ans. The applicant merits qualification as ‘Local Authority’ as defined under the Central Goods and Service Tax Act, 2017. B. Whether A...

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Stevedoring, transportation, storage, bagging, stuffing & again transportation of goods is Export of Services WEF 01.02.2019

In re Manoj Bhagwan Mansukhani (M/s. Rishi Shipping) (GST AAR Gujarat)

The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant shall not be considered as 'export of service' upto 31.01.2019, but shall be considered as 'export of service' w.e.f. 01.02.2019 onwards, for the rea...

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GST on medicines, consumables & implants used in treatment with allied services

In re Shalby Limited (GST AAR Gujarat)

In re Shalby Limited (GST AAR Gujarat) Question: Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be conside...

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Classification & GST Rate applicable on supply of Plastic Toys

In re I-tech Plast India Pvt.Ltd. (GST AAR Gujarat)

In re I-tech Plast India Pvt.Ltd. (GST AAR Gujarat) Question-1: What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST? Answer: The classification of the product ‘Plastic toys’ manufactured and supplied by the applicant M/s. I-tech Plast India pvt.ltd., Survey No.10...

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AAR cannot give Ruling on Place of Supply

In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat)

In re Unlimited Unnati Pvt. Ltd ( GST AAR Gujarat) Question-1: Whether our service provided to recipient of foreign country will be considered as export and zero rated supply? Answer: No answer is provided to the applicant M/s. Unlimited Unnati pvt.ltd., 33, New York Tower-A, 3rd floor, S.G. Road, Thaltej, Ahmedabad on the following groun...

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NID is a Government Authority & liable to register as GST deductor

In re National Institute of Design (GST AAR Gujarat)

Since it has been established from the discussions hereinabove, that NID has been formed by an Act of Parliament, the applicant will have to register themselves as a tax deductor under the provisions of Section 24 of the CGST Act, 2017 read with Section 51 of the Act, if they fulfil the condition of 'fifty-one percent, or more participati...

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GST on supply of Aluminium Foil Type Winding Inverter Duty Transformer

In re Silcher Technologies Ltd. (GST AAR Gujarat)

In re Silcher Technologies Ltd. (GST AAR Gujarat) Q. Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied / to be supplied for initial setting up of solar project falls under Sr. No. 234 in Schedule-I to Notification No. 01/20017-Central Tax (Ra...

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GST on Contract Services by Sub-contractor for Govt project before 25.01.2018

In re Kunal Structure (India) Pvt. Ltd. (GST AAR Gujarat)

In re Kunal Structure (India) Pvt. Ltd. (GST AAR Gujarat) The moot issue here is to decide whether the construction service provided by the applicant in the capacity of sub-contractor to the main contractor who were in turn providing services to Central Government, State Government, Union territory, a local authority, a Governmental Autho...

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