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AAR Gujarat

Grind of plastic in small pieces classifiable under HSN 3901 to 3914

July 30, 2020 6825 Views 0 comment Print

In re Manishbhai Champakbhai Mehta (Legal name) and M/s. Navpad Plastic (Trade Name) (GST AAR Gujarat) Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. HSN code of goods viz plastic of grind would depend upon the type of primary form of polymers […]

GST on amount forfeited on account of breach of agreement of sale of land

July 30, 2020 30714 Views 1 comment Print

In re Fastrack Deal Comm Pvt. Ltd. (GST AAR Gujarat) The main issue is here to decide whether the amount forfeited on account of breach of agreement of sale of land is liable to GST or not. The applicant contention is that the amount of Rs. 20 lacs forfeited is on account of sale of […]

Hybrid Hydraulic Servo System merits classification in terms of Note 2 of Section XVI of CTA, 1975

July 30, 2020 426 Views 0 comment Print

In re Dyna Automation Private Limited (GST AAR Gujarat) What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines and what will be the applicable tax rate on Hybrid Hrdeaulic Servo System? During the personal hearing, the applicant was […]

Benefit of reduced GST rate applicable on affordable house having carpet area upto 60 sq mtrs.

July 30, 2020 2085 Views 0 comment Print

The benefit of reduced rate would be available to them only in  the cases of supply effected after 25-1-2018 i.e. the date on which Notification  1/2018-Central Tax (Rate) dated 25-01-2018 was issued and the benefit of this  reduced rate would be applicable in case of only those flats which are having carpet area upto 60 sq mtrs. in this scheme which is covered in the category of affordable housing.

GST payable on service of supply of doctor, nursing staff, ambulances etc to corporate entity for medical care of their staff

July 30, 2020 5631 Views 0 comment Print

In re Sparsh OHC Manpower Service (GST AAR Gujarat) Question:   Specified services i.e. appointing Doctors, Nursing Staffs, and Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services? Any services of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any […]

Benefit of lower rate of 5% GST Rate not applicable to bulk drug Danuorubicin, Epirubicin, Idarubicin & Zoledronin Acid

July 30, 2020 1080 Views 0 comment Print

In re Sterling Biotech Ltd. (GST AAR Gujarat) It is an admitted fact that the product being supplied by the applicant cannot be directly administered in a human being. The concessional rate of GST is applicable only to the medicine or drugs, which are ready for administering in the human being or person. In the […]

‘Urine Collection Bags’ attract 5% GST

July 30, 2020 5427 Views 0 comment Print

In re Narendrakumar Manilal Patel (National Health Care (GST AAR Gujarat) In this case, we find that the entry No. 257 of Schedule-I of Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 provides a more specific description of the product manufactured and supplied by the applicant as there is a specific entry of ‘Urine Collection Bag’ at Entry […]

Eligibility for IGST refunds when applicant avails duty exemption but opt to pay IGST on import under Advance Authorization

July 30, 2020 1479 Views 0 comment Print

In re Balkrishna Indstries (GST AAR Gujarat) AAR held that availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of Customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing […]

GST on recovery of Notice Pay from employees

July 30, 2020 23166 Views 0 comment Print

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujrat) Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee? We find that […]

GST on amount recovered from employee on account of third party canteen services

July 30, 2020 11271 Views 0 comment Print

In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAR Gujarat) Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? In this case, a moot point is to be decided as to whether GST is applicable […]

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