AAR Gujarat

IGST payable on R&D services on goods physically made available by foreign entities

In re Hilti Manufacturing India Pvt.Ltd. (GST AAR Gujarat)

In re Hilti Manufacturing India Pvt.Ltd. (GST AAR Gujarat) On careful reading of the Service contract between the applicant and service receiver, applicant’s submissions, even those during the personal hearing, we find that goods were sent by Hilti Aktiengesellschaft (hereinafter referred to as recipient) to the applicant which are requ...

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Seed dressing, coating & treating drum machine classified under HSN 84368090

In re Adarsh Plant Protected Ltd (GST AAR Gujarat)

In re Adarsh Plant Protected Ltd (GST AAR Gujarat) As per HSN Notes [ PageNo. XVI-8436-1], the other agricultural machinery includes seed dusting machines usually consisting of one or more hoppers feeding a revolving drum in which the seeds are coated with insecticidal or fungicidal powders. We find that this Chapter Heading is more appro...

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GST on development & construction of sports complex for AUDA

In re Tirupati Construction (GST AAR Gujarat)

In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. ...

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Advance ruling cannot be given on matter which is sub-judice

In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat)

In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat) 1. The applicant, M/s. Dishman Carbogen Amcis Ltd. sought Advance Ruling on the applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the […]...

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GST on amount collected from employees towards canteen charges

In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat)

In re Dishman Carbogen Amcis Ltd. (GST AAR Gujarat) Whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges? applicant has arranged a canteen for its employees, which is run by a third party Canteen Service Provider. As per their arrangement, part of the Canteen […]...

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Papad of any size and shape will attract NIL GST: AAR Gujarat

In re Global Gruh Udyog (GST AAR Gujarat)

In re Global Gruh Udyog (GST AAR Gujarat) Authority for advance ruling, Gujarat, held that For classification of a product its ingredients, manufacturing process and trade parlance is important and not it’s size and shape. Accordingly, papad of any size and shape will attract NIL GST. Earlier it was held that fryums attracts 18 % [&...

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‘Paratha’ merits classification at HSN 21069099; 18% GST payable

In re Vadilal Industries Ltd. (GST AAR Gujarat)

In re Vadilal Industries Ltd. (GST AAR Gujarat) 1. ‘Paratha’ merits classification at HSN 21069099. We find that GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, we find that the […]...

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GST on works contract service of construction of fish market for Panchayat

In re Tirupati Construction (GST AAR Gujarat)

In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat (Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated 28-6-17 (herei...

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GST under RCM on purchasing Scrap/Used vehicles by Composition Dealer

In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat)

In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat) 1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis.  There is no RCM tax liability for purchase of Scrap/Used vehicles from...

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Sprocket is classified under HSN 848390 tariff subheading

In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat)

In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat) In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for ‘Chain Sprocket’ at HSN 8483. The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. We ...

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