AAR Gujarat

GST on incentives received under ‘Atma Nirbhar Gujarat Sahay Yojna’

In re Rajkot Nagarik Sahakari Bank Ltd. (GST AAR Gujarat)

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 serv...

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AAR Ruling on Reduction of Subsidy from taxable value of solar system

In Re Greenbrilliance Renewable Energy LLP (GST AAR Gujarat)

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 […]...

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ITC not admissible on AC & Cooling/Ventilation System in the process of establishing new factory

In re Wago private limited (GST AAR Gujarat)

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. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING,GUJARAT BRIEF FACTS The applicant M/s.Wago Private Limited is in the process...

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Gota/Khaman/Dalwada/Dahiwada/Dhokla/Idli/Dosa Flour classifiable under HSN 210690

In re Kitchen Express Overseas Ltd. (GST AAR Gujarat)

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 […]...

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

In re Shalby Limited (AAR GST Gujarat)

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-0...

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Lassi is classifiable under HSN 040390 and is exempt from GST

In re Sampoorna Dairy and Agrotech LLP (GST AAR Gujarat)

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 […]...

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

In re Ramdev Food Products Pvt. Ltd. (GST AAR Gujarat)

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 […]...

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18% GST payable on Instant Mix Flours/Mix Flours

In re Gajanand Foods pvt. ltd. (GST AAR Gujarat)

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% CGS...

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

In re Ahmedabad Janmarg Limited (Gujarat High Court)

In re Ahmedabad Janmarg Limited (Gujarat High Court) 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 […...

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AAR allows ‘Satvam Nutrifoods Limited’ to withdraw application

In re Satvam Nutrifoods Limited (GST AAR Gujarat)

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....

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