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AAR Gujarat

Jewellery products containing watch classifiable under Heading 9101

February 28, 2019 2052 Views 0 comment Print

In re M/s. House of Marigold (GST AAAR Gujarat) Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101. Also Read AAR Ruling – Marigold Butterfly Bridal […]

GST on Papad and papad pipes commonly known as un-fried Fryums

February 22, 2019 50103 Views 0 comment Print

In re M/s. Sonal Product (GST AAR Gujarat) (a) What is the correct classification of “Papad and papad pipes” of different shapes, sizes and varieties (commonly known as un-fried Fryums) manufactured by the applicant? The product ‘Un-fried Fryums’ manufactured and supplied by M/s. Sonal Product (GSTIN 24AGPPK7290R1ZF) is classifiable under Tariff Item 2106 90 99 […]

GST on Immovable property renting services by NDDB to an educational institute

February 22, 2019 1323 Views 0 comment Print

Renting of immovable property service provided by National Dairy Development Board to an educational institute would be exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate) and corresponding State Tax Notification, if it qualifies as ‘governmental authority’.

NDDB is a Financial Institution for section 17(4) of CGST Act, 2017

February 22, 2019 4395 Views 0 comment Print

In re M/s. National Dairy Development Board (GST AAR Gujarat)Whether NDDB can be considered as financial institution for the purpose of availing credit to the extent of fifty per cent of input tax credit, as prescribed in Section 17 of CGST Act, 2017?

GST on services provided from hotel located in non-processing zone of SEZ to clients located in SEZ

January 2, 2019 2700 Views 0 comment Print

In re M/s. Sapthagiri Hospitality Private Limited (GST AAAR Gujarat) Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated […]

Abacus Maths not qualify for exemption from payment of GST: AAAR

January 2, 2019 1860 Views 0 comment Print

In re Ms. Omnisoft Technologies Private Limited (GST AAAR Gujarat) Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by M/S Omnisoft Technology Pvt ltd. The activity provided by UCMAS using abacus does not qualify for exemption from the payment of goods and services tax. Also […]

Marigold Butterfly Bridal with Watch classifiable under Heading 9101: AAR

October 10, 2018 822 Views 0 comment Print

In re Ms. House of Marigold (GST AAR Gujarat)The product Marigold Butterfly Bridal with Watch and similar jewellery products containing watch supplied by M/s. House of Marigold are classifiable under Heading 9101.

GST on Wet Baby/Face Wipes & Bed/Bath/Shampoo Towels

October 10, 2018 6852 Views 0 comment Print

In re M/s. Ginni Filaments Ltd. (GST AAR Gujarat) 1. The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels supplied by M/s. Ginni Filaments Limited (GSTIN 24AABCG0942K1ZT) are appropriately classifiable under Heading 3307 or 3401 depending upon their constituents. If these products are impregnated with […]

Advance ruling for determination of ‘place of supply’ cannot be given : AAR Gujarat

August 30, 2018 2418 Views 0 comment Print

In re Lambda Therapeutic Research Ltd (GST AAR Gujarat) This authority has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within […]

AAR cannot determine place of supply for export of services: AAR

August 30, 2018 13839 Views 1 comment Print

In re Take off Academy (GST AAR Gujarat) Authority of advance ruling has been constituted in exercise of the powers conferred by section 96 of the Gujarat Goods and Services Tax Act, 2017, which Act extends to the whole of the state of Gujarat. This authority is a creature of statute and has to function within […]

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