In re Dipakkumar Ramjibhai Patel (GST AAAR Gujarat) The product Fly Ash Bricks manufactured and supplied by Dipakkumar Ramjibhai Patel (M/s. Mahalaxmi Cement products and Timber) are classifiable under Tariff item No. 68159910 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). The said product will be covered under Sr. No. 177 […]
In re Novozymes South Asia Pvt. Ltd. (GST AAAR Gujarat) The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt.ltd., are classifiable under Tariff item No.30029030 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975), is covered under Sr.no.61 of Schedule-II of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 […]
In re Nirma University (GST AAAR Gujarat) In the Notification No. 12/2017-Central Tax, Sr. No. 4 provides exemption to services by governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution. Similar services provided by Central Government, State Government, Union Territory or local […]
In re Karma Buildcon (GST AAAR Gujarat) In para 2 of Not No. 11/2017-CT (Rate), as amended vide Not. No. 01/2018-CT (Rate), there is deemed provisions that the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of […]
In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) We observe that the GAAR has ruled that the Goods and Services Tax is applicable on the amount recovered from employees, mainly on the premises that ‘the appellant is supplying food to its employees’, which would be covered under the definition of the term ‘business’ under […]
In re Jayshreeben Rameshchandra Kothari (GST AAAR Gujarat) The appellant has provided ‘equipments on hire’ for ‘live videography’ during the events or programmes held by the Government Department for which ‘Hire Charges’ have been paid by the Government Department to the appellant. The activity of ‘providing equipments on hire’ or ‘live videography’ is not an […]
In re Nepra Resource Management Pvt. Ltd. (GST AAAR Gujarat) As the appellant has not been providing services to the Central Government, State Government or Union Territory or local authority or a Governmental authority or a Government Entity, the benefit of Sl. No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 is not […]
In re Shivani Scientific Industries Pvt. Ltd. (GST AAAR Gujarat) (i) ‘Micro Manipulator System’ supplied by M/s. Shivani Scientific Industries Pvt. Ltd. is classifiable under Chapter Heading 9018 of the First Schedule to the Customs Tariff Act, 1975 as ‘Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical […]
In re Raj Quarry Works (GST AAAR Gujarat) (i) The service received by the appellant M/s. Raj Quarry Works from the Government of Gujarat, whereby the appellant is required to pay Royalty to the Government of Gujarat by calculating an amount per Metric Ton of ‘Black Trap’ mined or a fixed amount per year, whichever […]
In re The Roll Company (Prop. Shri Bhavin Ramesh Shah) (GST AAAR Gujarat) (i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification […]
