In re Hojiwala Infrastructure Limited (GST AAR Gujarat) 1. Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017. (as amended) and SI. No. 99 of the Exemption Notification No. 022017- Integrated […]
In re Palsana Enviro Protection Ltd (GST AAR Gujarat) 1. Whether Treated Water obtained from CETP will be eligible for exemption from GST by virtue of of the Exemption Notification? ‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of […]
In re Tata Motors Limited (GST AAAR Gujarat) Whether input tax credit (ITC) available to applicant on GST charged by service provider on canteen facility provided to employees working in factory? 2. If ITC is available as per question no. (1) above, whether it will be restricted to the extent of cost borne by the […]
In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat) Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes? Geomembrane merits classification at HSN 5911, tariff item 59111000. FULL TEXT OF THE ORDER OF […]
In re Shalby Limited (GST AAAR Gujarat) We find that the appellant in their application for advance ruling made before the GAAR had at Para 17 of Form GST ARA-01 had ticked on both the options thereby declaring that the question raised in the application is not already pending in any proceedings in the applicant’s […]
In re Shakti Marine Electric Corporation (GST AAR Gujarat) Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No. 1/2017-ITR is applicable in the case ‘Combined Wire Rope’ used as a part of Fishing Vessel? Goods whenever used as a parts […]
8 digit HSN code of product ‘HTP kirloskar Power Sprayer’ is 8424 89 90. GST Tax rate on goods viz. HTP kirloskar Power Sprayer’ would be 18%
In re Zydus Lifesciences Ltd (GST AAR Gujarat) Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service […]
GST not leviable on employees portion of canteen & transportation charges, which is collected by applicant and paid to Canteen & bus transporter service provider
In re Vadilal Industries Ltd. (GST AAAR Gujarat) Whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090 & Whether the product, namely, ‘Paratha’ i.e. all varieties of Paratha produced by the applicant are chargeable to 5% GST (i.e. 2.5% SGST and 2.5% CGST) under […]
