In re M/s. Rajkot Nagrik Sahkari Bank Ltd (GST AAR Gujarat) Question 1 : In the facts and circumstances of the case whether Refundable Interest Free Deposit received could be treated as Supply under the provisions of Goods and Services Tax Act, 2017? And chargeable to tax in the hands of the applicant? Answer 1: […]
In re Shri Jayesh Anilkumar Dalal (GST AAR Gujarat) Question: Whether or not my supply of services in the nature as mentioned in point 12(B) above, provided to Local Authorities , Urban Development Authority, Dist. Panchayat R&B Div. and other Government Departments which are entrusted with the functions mentioned under article 243G and 243W of […]
In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat) The product ‘Fanta Fruity Orange’ manufactured and supplied by M/s. Hindustan Coca-Cola Beverages Private Limited is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per […]
Whether applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract ? Whether applicant is liable to collect GST on amount recovered from contractors on account of not achieving milestone ?
Question 2: Whether showing and charging freight and insurance portion separately in invoice would attract GST. Answer: GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together.
In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat) Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime ? The product ‘Container for compressed or liquefied gas, of iron or […]
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 […]
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 […]
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’.
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?
