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AAR Gujarat

Advance ruling obtained by suppression of facts is void ab-initio

July 20, 2021 1023 Views 0 comment Print

In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in […]

GST on Phosphate Solubilising Bacteria & Potassium mobilising Bio-fertilizers

July 20, 2021 2637 Views 0 comment Print

In re G.B. Agro Industries (GST AAAR Gujarat) AAAR modified the Advance Ruling No.GUJ/GAAR/R /71/2020 dated 17.09.2020 issued by the GAAR in respect of Bio-fertilizers, by holding that the two products namely Phosphate Solubilising Bacteria and Potassium mobilising Bio-fertilizers manufactured and supplied by the appellant M/s. G.B.Agro Industries, Bharuch are classifiable under Chapter sub-heading No.31059090 […]

Advance Ruling cannot be misused when GST DRC-01A has already been issued

July 19, 2021 1884 Views 0 comment Print

We hold that the Authority has been empowered vide Section 104 of CGST Act to declare a Ruling void abinitio. We hold that the Advance Ruling cannot be used as a mechanism to nullify and frustrate the inquiry proceedings already initiated vide section 70(1) of CGST Act. Further, we hold that Advance Ruling cannot be misused when GST DRC-01A has already been issued, even prior to filing of Advance Ruling application.

Lassi is classifiable under HSN 040390 and is exempt from GST

July 19, 2021 7938 Views 0 comment Print

In re Sampoorna Dairy and Agrotech LLP (GST AAR Gujarat) Whether product manufactured as ‘Lassi’ but named as ‘laban’ can be classified as Lassi under Description of Goods, Is the goods taxable or exempted, If exempted, HSN of the Product and rate of tax on product and If taxable, HSN of product and rate of […]

18% GST Payable on mixed supply of Instant mix flour of Khaman & masala pack

July 19, 2021 5583 Views 0 comment Print

In re Ramdev Food Products Pvt. Ltd. (GST AAR Gujarat) (a)  What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? The subject 10 goods merit classification at HSN. 2106 90 attracting 18% GST (9% CGST […]

18% GST payable on Instant Mix Flours/Mix Flours

July 19, 2021 5025 Views 0 comment Print

In re Gajanand Foods pvt. ltd. (GST AAR Gujarat) The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + […]

Ahmedabad Janmarg Limited is Local Authority’ under CGST Act, 2017

July 19, 2021 1326 Views 0 comment Print

In re Ahmedabad Janmarg Limited (AAR Gujarat) Q1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 1. Ahmedabad Janmarg ltd. is not a Local Authority. Q2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate […]

AAR allows ‘Satvam Nutrifoods Limited’ to withdraw application

July 19, 2021 420 Views 0 comment Print

In re Satvam Nutrifoods Limited (GST AAR Gujarat) Withdrawal FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT  The applicant vide their letter dated 29-6-2021 has requested for withdrawal of subject application. As the applicant no longer claims Ruling, we allow Withdrawal Request.

IGST payable on R&D services on goods physically made available by foreign entities

July 9, 2021 6213 Views 0 comment Print

In re Hilti Manufacturing India Pvt.Ltd. (GST AAR Gujarat) On careful reading of the Service contract between the applicant and service receiver, applicant’s submissions, even those during the personal hearing, we find that goods were sent by Hilti Aktiengesellschaft (hereinafter referred to as recipient) to the applicant which are required to be made physically available […]

Seed dressing, coating & treating drum machine classified under HSN 84368090

July 9, 2021 1968 Views 0 comment Print

In re Adarsh Plant Protected Ltd (GST AAR Gujarat) As per HSN Notes, the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding a revolving drum in which the seeds are coated with insecticidal or fungicidal powders. We find that this Chapter Heading is more appropriate for classifying the […]

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