In re Dishman Carbogen Amcis Limited (GST AAR Gujarat) Q1. On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged? A1. The Value for intended supply shall be the difference between the consideration received for supply of said car and the depreciated […]
In re Amnex Infotechnologies Pvt. Ltd (GST AAR Gujarat) What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority) and what is the correct HSN / SAC code? We find the subject Contract Agreement, as enumerated in the brief facts, is a Works Contract Agreement, involving […]
In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]
In re Baroda Medicare Private Limited (GST AAAR Gujarat) AAAR held that supply of Occupation Health Checkup Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health […]
In re Naimunnisha Nadeali Saiyed (Star Enterprise) (GST AAR Gujarat) Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation ? We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor […]
In re State Examination Board (GST AAAR Gujarat) AAAR held that- (i) The appellant is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No. 12/2017 CT(R) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the […]
In re State Examination Board (GST AAAR Gujarat) (i) The appellant State Examination Board is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the list of […]
In re Gujarat Rural Industries Marketing Corporation Ltd. (GST AAR Gujarat) We refer to Section 103(1) CGST Act, which stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a […]
Whether the Applicant is liable to discharge GST under the reverse charge mechanism in respect of the services of arranging for subscription supplied to the Applicant, by the Managers located in the non-taxable territory?
In re Swadeshi Empresa Pvt. Ltd (GST AAR Gujarat) HSN Tariff of fire safety product assembled on trolley, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley. We refer to the description of the Goods which is a water mist firefighting trolley. It is an assembly […]
