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AAR Gujarat

Non-woven bags made from polypropylene classifiable under HSN Code 3923

July 12, 2022 2238 Views 1 comment Print

AAAR held that Polypropylene Non-woven bags are made from polypropylene which is a type of plastic and merits classification under Chapter Heading 3923 of HSN/Customs Tariff Act, 1975.

ITC admissible on GST paid on GTA service despite empty travel of vehicle during return journey

June 7, 2022 1359 Views 0 comment Print

ITC is admissible to Vadilal, on GST paid on GTA service supplied to it, despite the fact that refrigerated vehicles travelled empty during the return journey as Vadilal has paid an agreed freight to the GTA for its service and this agreed freight was inclusive of both onward and return journey (round trip).

GST on car sold by Company after using it for business purpose

June 1, 2022 38451 Views 1 comment Print

In re Dishman Carbogen Amcis Limited (GST AAR Gujarat) Q1. On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged? A1. The Value for intended supply shall be the difference between the consideration received for supply of said car and the depreciated […]

GST on Supply of Works Contract services to Nagar Nigam (Local Authority)

June 1, 2022 3519 Views 0 comment Print

In re Amnex Infotechnologies Pvt. Ltd (GST AAR Gujarat) What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority) and what is the correct HSN / SAC code? We find the subject Contract Agreement, as enumerated in the brief facts, is a Works Contract Agreement, involving […]

GST exempt on supply of Occupational Health Check-up service by hospital

May 23, 2022 4413 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) The issue raised by the appellant in the present case is whether the supply of Occupational Health Check – up service by the hospital i.e. nursing staff, doctors, paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied […]

GST exempt on supply of Occupation Health Check­up Service

May 23, 2022 1764 Views 0 comment Print

In re Baroda Medicare Private Limited (GST AAAR Gujarat) AAAR held that supply of Occupation Health Check­up Service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll working in different corporate for providing health check-up services, ambulance facility and allied medical services to their employees and also the camps conducted for health […]

18% GST on Fans used in Poultry House for Air circulation

May 13, 2022 4086 Views 0 comment Print

In re Naimunnisha Nadeali Saiyed (Star Enterprise) (GST AAR Gujarat) Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation ? We find from the submitted brochure that the applicant supplies Industrial grade fans. From the specifications submitted before us, We note that the electric motor […]

GST exemption services supplied for exams by State Examination Board

May 12, 2022 840 Views 0 comment Print

In re State Examination Board (GST AAAR Gujarat) AAAR held that- (i) The appellant is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No. 12/2017 CT(R) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the […]

State Examination Board eligible to claim GST exemption Notification benefit

May 12, 2022 1002 Views 0 comment Print

In re State Examination Board (GST AAAR Gujarat) (i) The appellant State Examination Board is eligible to claim exemption benefit under Sl. No. 66 (aa) of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time), in respect of services supplied for the exams mentioned at Sr. No. 1 to 12 of the list of […]

Recipient of Supply cannot file Advance Ruling application under GST

May 11, 2022 303 Views 0 comment Print

In re Gujarat Rural Industries Marketing Corporation Ltd. (GST AAR Gujarat) We refer to Section 103(1) CGST Act, which stipulates that Advance Ruling shall be binding only on the applicant who had sought it and on the concerned officer/ jurisdictional officer in respect of the applicant. Section 95(a) CGST Act defines advance ruling as a […]