AAR Gujarat

No GST on notional processing fees on loan to various Gujarat Government entities by GSFS

In re M/s. Gujarat State Financial Services Ltd (GST AAR Gujarat)

In re M/s. Gujarat State Financial Services Ltd (GST AAR Gujarat) Question – 1 The Applicant is providing financial assistance in the form of loan to various Government of Gujarat entities, whether all such Gujarat Stated owned entities and GSFS become related persons in GST? Answer: The relationship between Gujarat State Financial Serv...

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GST on refundable interest free deposit in Demat account & Free Transactions

In re M/s. Rajkot Nagrik Sahkari Bank Ltd (GST AAR Gujarat)

In re M/s. Rajkot Nagrik Sahkari Bank Ltd (GST AAR Gujarat) Question 1 : In the facts and circumstances of the case whether Refundable Interest Free Deposit received could be treated as Supply under the provisions of Goods and Services Tax Act, 2017? And chargeable to tax in the hands of the applicant? Answer 1: […]...

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GST on pure services provided to Central /State Govt or UT

In re Shri Jayesh Anilkumar Dalal (GST AAR Gujarat)

In re Shri Jayesh Anilkumar Dalal (GST AAR Gujarat) Question: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G a...

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‘Fanta Fruity Orange’ classifiable under GST Tariff Item 22029990

In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat)

In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat) The product ‘Fanta Fruity Orange’ manufactured and supplied by M/s. Hindustan Coca-Cola Beverages Private Limited  is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per [...

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GST payable on amount recovered from contractors for breach of conditions

In re M/s. Dholera Industrial City Development Project ltd. (GST AAR Gujarat)

Whether applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract ? Whether applicant is liable to collect GST on amount recovered from contractors on account of not achieving milestone ?...

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GST payable on freight and insurance shown separately in invoice

In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)

Question 2: Whether showing and charging freight and insurance portion separately in invoice would attract GST. Answer: GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together....

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GST on Wet Baby/Face Wipes & Bed/Bath/Shampoo Towels

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat)

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat) 1. The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni Filaments Limited (GSTIN 24AABCG0942K1ZT) are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregn...

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Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

In re Ms. House of Marigold (GST AAR Gujarat)

In re Ms. House of Marigold (GST AAR Gujarat)The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by M/s. House of Marigold are classifiable under Heading 9101....

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NDDB is a Financial Institution for section 17(4) of CGST Act, 2017

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

In re M/s. National Dairy Development Board (GST AAR Gujarat)Whether NDDB can be considered as financial institution for the purpose of availing credit to the extent of fifty per cent of input tax credit, as prescribed in Section 17 of CGST Act, 2017?...

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GST on Immovable property renting services by NDDB to an educational institute

In re Ms. National Dairy Development Board (GST AAR Gujarat)

Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as 'governmental authority'....

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