AAR Gujarat

HSN Code & GST rate for Plastic Mechanical Liquid Dispenser

In re Nishith Vipinchandra Shah (GST AAR Gujarat)

In re Nishith Vipinchandra Shah (GST AAR Gujarat) Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as ‘articles, not elsewhere specified or include...

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GST: Value of supply on sale property with undivided rights of land

In re Karma Buildcon (GST AAR Gujarat)

In re Karma Buildcon (GST AAR Gujarat) Question 1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? Answer : The value to be arrived in terms of deeming provision of Para 2 of Notification no. 11/2017-CT (Rate) dated 28.06.2017, as amended by […]...

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GST on Licensing services for right to use minerals including its exploration & evaluation

In re Giriraj Quarry Works (GST AAR Gujarat)

In re Giriraj Quarry Works (GST AAR Gujarat) (i) What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid. Ans. The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental service...

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GST payable on service for maintenance of accounts to SSNNL

In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat)

In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat) The professional service for maintenance of accounts and allied items of work provided to  SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide […]...

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GST on body building on chasis of motor vehicle owned by others

In re AB N Dhruv Autocraft (India) Pvt. Ltd (GST AAR Gujarat)

In re AB N Dhruv Autocraft (India) Pvt. Ltd (GST AAR Gujarat) A. Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services? Ans. In case the applicant received the chasis from the principal on Job work challan/ […]...

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Maize Bran cannot be considered as a ‘cattle feed’ by definition

In re Sayaji Industries Ltd. (GST AAR Gujarat)

In re Sayaji Industries Ltd. (GST AAR Gujarat) Maize Bran is used as a major supplement for cattle feed. The word ‘supplement’ is defined in dictionary as “a thing added to something else in order to complete or enhance it.” Therefore, Maize Bran is a product which is added to cattle feed to complete it […]...

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GST registration applicability to franchisees of taxable person

In re Patrator (GST AAR Gujarat)

In re Patrator (GST AAR Gujarat) On going through the said clauses of the agreement, it is observed that the applicant is required to fulfill the requirements of infrastructure and manpower before commencement of operations of the Centre as per the instructions of the Company and will continue to possess it during the whole tenure [&helli...

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GST on educational assessment examination services to school

In re Educational Initiative Pvt. Ltd. (GST AAR Gujarat)

In re Educational Initiative Pvt. Ltd. (GST AAR Gujarat) (i) Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9...

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GST payable on Supply of residential flats before date of completion certificate

In re V 2 Realty (GST AAR Gujarat)

In re V 2 Realty (GST AAR Gujarat) Question 1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Ans. During the personal hearing, the applicant himself stated that they didn’t receive Completion Certificate in respect of their residential...

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GST exemption to Nimba Nature Cure Village on Naturopathy services

In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat)

In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat) The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT The ...

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