In re Altis Finechem Pvt. Ltd. (GST AAR Gujarat) Q. 1 Classification of goods and determination of tax liability of product under HSN 2919 of following goods: Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy-4(Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt), Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium […]
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 […]
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 […]
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 […]
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.
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 […]
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 […]
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 […]
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 […]
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 […]
