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AAR Gujarat

Input Tax Credit on GST for Obligatory Canteen Services under Factories Act, 1948

January 13, 2024 8901 Views 1 comment Print

Discover the latest GST AAR ruling on Kohler India Corporation Pvt Ltd regarding ITC eligibility for canteen services under Factories Act, 1948. Get insights now!

GST on transaction of sale of goods to IOCL on High Seas Sale

January 13, 2024 2694 Views 0 comment Print

The transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale [HSS] basis in terms of Contract No. 44AC9100-EPCC-1 is covered under Entry N 8(b) of Schedule III of the CGST Act.

Eligibility of Input Tax Credit on Roof-Top Solar System Installation & Commissioning

January 13, 2024 28284 Views 1 comment Print

In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]

Supply for Cattle Feed Plant Setup: Composite Works Contract

December 7, 2023 1191 Views 0 comment Print

Cattle Feed Plant is an immovable property and supply of goods and services by the appellant for setting up and running of Cattle Feed Plant amounts to composite supply of works contract as defined in clause (119) of Section 2 of CGST Act, 2017

GST Treatment for Incentives under Atma Nirbhar Gujarat Sahay Yojna

December 7, 2023 1263 Views 0 comment Print

GST implications of incentives received under Atma Nirbhar Gujarat Sahay Yojna. Understand if it’s considered subsidy, its taxability, and GAAR ruling.

AJL not a ‘Local Authority’ & liable to pay GST on security & advertisement services

December 7, 2023 1374 Views 0 comment Print

GST Appellate Authority upheld the key aspects of the Gujarat Authority for Advance Ruling. AJL was not classified as a ‘Local Authority,’ and it was liable to pay GST on security and advertisement services. The requirement for GST registration as a deductor did not apply, and the attempt to be categorized as a ‘Government Entity’ or ‘Governmental Authority’ was dismissed.

Aircrafts classifiable under CTH 8802 & attracts GST 5%: GST AAR Gujarat

December 6, 2023 1524 Views 0 comment Print

Explore the GST implications of the contract between Tata Advanced Systems Ltd. and Airbus. Understand the nature of supply, tax classification, value determination, and time of supply for GST.

GST on lease renewal amount: AAR Gujrat Ruling

November 3, 2023 2340 Views 0 comment Print

Get insights into GST implications on lease renewal and premium payments. Key rulings on Reverse Charge Mechanism, collection from shareholders, and more.

AAR rejects advance ruling application filed by non-supplier 

November 3, 2023 747 Views 0 comment Print

Applicant before us is not supplier of service and that ruling sought is not for admissibility of input tax credit in respect of supply received by applicant.

GST on process of converting raw material, owned by other Registered dealers

November 3, 2023 2133 Views 0 comment Print

Dive into GST implications of converting raw materials for Shree Avani Pharma. Analysis of AAR Gujarat’s ruling on SAC 9988 and GST rates at 12%

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