In re Tata Motors Ltd. (GST AAR Gujarat) TC on GST paid on canteen facility is blocked credit under Section 17(5)(b)(i) of CGST Act and inadmissible to applicant. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and […]
In Re Romano Drugs Pvt. Ltd. (GST AAR Gujarat) What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy’N’ N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether […]
In re The Varachha Co Op Bank Ltd (GST AAR Gujarat) Q. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following: (i) Central Air Conditioning Plant (Classified & Grouped under Plant & Machinery) (ii) New Locker Cabinet (Classified & Grouped under Locker Cabinets) (iii) […]
In re Maxpressure Systems LLP (GST AAR Gujarat) Prima facie, We note that the applicant is a person who facilitates SITEC with the potential list of buyers besides the market analyses. Further with the limited material data submitted by the applicant, with no Expression of Interest/ Contract/ Agreement, we find it prudent to refrain from […]
In re Rajkot Nagarik Sahakari Bank Ltd. (GST AAR Gujarat) 1. whether the incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’ dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax? 2. whether the incentive received under said scheme could be considered as supply of service under the […]
In Re Greenbrilliance Renewable Energy LLP (GST AAR Gujarat) A) Whether subsidy amount is to be reduced for arriving at the taxable value of the solar system from the system price declared by the Nodal agency? And the GST liability shall be on the taxable value calculated after subtracting the subsidy amount from the system […]
In re Wago private limited (GST AAR Gujarat) Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. Read AAAR Order: ITC on GST for Plant, Machinery & Installation Services: AAAR Gujarat Ruling FULL TEXT OF THE ORDER OF AUTHORITY OF […]
In re Kitchen Express Overseas Ltd. (GST AAR Gujarat) The products i.e. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90 (Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III […]
In re J K Snacks Industries (GST AAAR Gujarat) In this case during the personal hearing, representative of appellant have not informed anything about the proceedings of DGGI, Surat. It appears that had the fact of pending proceedings before the DGGI Surat in applicant’s own case relating to questions raised in the application filed before […]
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 […]
