AAR Gujarat

GST on bracket of cast iron used for hanging wash basin / commodes/ urinals

In re M/s. Alka Industries (GST AAR Gujarat)

Chapter Heading 7325 covers all cast articles of iron or steel, not elsewhere specified or included. As submitted by the applicant, the brackets and clamps of cast iron manufactured by the applicant are product of casting industry, inasmuch as on the rough CI Casting of the said product, the applicant does sand blasting and apply enamel t...

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GST: Product ‘cryo container’ is classifiable under Heading 9617

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

In re M/s. Inox India Pvt. Ltd (GST AAR Gujarat) As per the technical specifications of ‘cryo containers’ submitted by the applicant, it has double walls of aluminum, where the inner wall functions as inner vessel and outer wall functions as outer shell; Vacuum and Super insulation between inner vessel and outer vessel provides long [...

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Supply between NDDB & State Govt. can’t be treated as supply between ‘related persons’

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

It is held The transactions undertaken by NDDB and Unions in accordance with the agreements made by NDDB with State Government of Assam and Jharkhand are not to be considered as supply between ‘related persons’ in accordance with Schedule I of Central Goods and Service Tax Act, 2017 (CGST Act) read with Section 15 of CGST Act and corr...

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GST AAR Ruling- Whether Pulses, processed dry fruits / Spices, Cereal are agriculture produce?

In re M/s. Guru Cold Storage Private Limited (AAR Gujarat)

The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for 'support services to agriculture, forestry, fishing, animal husbandry', and submitted that in their opinion,...

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Installation of Earthing System services classifiable under Accounting Code 9954

In re M/s. Docsun Power Pvt. Ltd. (AAR Gujarat) Applicant provides service of installation of Earthing System. ‘Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services’ fall under Service Accounting Code 995461. According...

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AAR Ruling on classification of Earthing Pipe, Earthing Rods, Solid Rod Earthing, Lightning Arresters and Backfill Compound

In re M/s. Rapid Electrodes Pvt. Ltd. (AAR Gujarat)

The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of Earthing Products for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places....

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Mere renting of warehouse cannot be said to be storage or warehousing service

In re M/s. Rishi Shipping (AAR Gujarat)

In re M/s. Rishi Shipping (AAR Gujarat) there is difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service. The ‘storage and warehousing service’ provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of ...

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Canteen Services provided in Customer’s premises taxable at 18% GST as outdoor catering service

In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat)

In re M/s. Rashmi Hospitality Services Private Limited (AAR Gujarat) Issue- One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether [&h...

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28% GST payable on Ice Cream Making Machine (Tariff Heading 84.18)

In re Ms. Mitora Machinex Pvt.Ltd. (AAR Gujarat)

The applicant M/s. Mitora Machinex Pvt. Ltd. has submitted that they manufacture and supply the Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine.....

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18% GST Payable on Hydraulic Orbital Valve classifiable under Tariff Heading 84.81

In re M/s. Dyna Automation Private Limited (AAR Gujarat)

In re M/s. Dyna Automation Private Limited (AAR Gujarat) What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading ...

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