In re Ananta Synthetic Innovations (GST AAR Gujarat) The classification of the product manufactured and supplied by the applicant M/s. Ananta Synthetic Innovations, Survey No.345, Ananda Viramgam Medaadraj road, Manipur, Kadi, Mehsana-382728 (as per the First Schedule to the Customs Tariff Act, 1975(51 of 1975)) as well as the corresponding rate of GST (as per […]
Whether the supply of Occupational Health Check-up service (OHC) 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 medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST/SGST?
In re M/s. Wiptech Peripheral pvt. Ltd. (GST AAR Gujarat) Applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/- as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, […]
In re Maharaja Pratapsinh Coronation Gymkhana (GST AAR Gujarat) Application in the prescribed format of GST-ARA-0 1, they have not paid the required fees of 10,000/- as required under the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the CGST Act, 2017 for not paying […]
In re Surat Municipal Corporation (SMC) (GST AAR Gujarat) In the present case the applicant is recipient of the services and not supplier of such services. Accordingly, the application is not liable for admission and therefore rejected without going in to the merits of the case. Instant application filed by M/s. Surat Municipal Corporation (SMC), […]
In re State Examination Board (GST AAR Gujarat) The applicant has stated that the State Examination Board is a State Educational Board and are therefore covered under the above mentioned clause(iv) and would therefore be eligible for the exemption under Entry No.66(a) and 66(aa) of Notification No.12/2017-central Tax(Rate) dated 28.06.2017, as amended. In this regard, […]
In re Uday Laxman Jadhav (GST AAR Gujarat) 1. Whether services of; (i) Refining of gold from old jewellery and coins/biscuits, and (ii) Conversion of old gold jewellery into coins/biscuits as per specification given by service recipient; Provided to registered person will be covered under the definition of job work under section 2 (68) of […]
In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat) In the instant case, we find that the applicant is a registered entity as an Association of Persons and has a legal existence separate from its members. The applicant is collecting the amounts towards “Common Maintenance Fund (Deposit)” @ Rs.250/- per square foot of […]
In re SPX Flow Technology (India) pvt. ltd (GST AAR Gujarat) In view of the amendment in Schedule-III of the CGST Act, 2017, supply of goods from a place in the non-taxable territory to another place in the non- taxable territory without such goods entering into India shall be treated neither as a supply of […]
In re Jay Chemical Industries Ltd (GST AAR Gujarat) Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire? We find that in GST regime, the scope of definition of inputs, capital goods and […]
