AAR Haryana

GST applicable on supply of water to residents of society by Company

In re Amarnath Aggarwal (GST AAR Haryana)

Get insights into GST implications on water supply activities. Understand SAC code 996921 and applicable 18% GST rate. Read the AAR Haryana ruling....

GST payable on web based spot billing & collection of payment services for water supply

in re  BCITS Pvt Ltd (AAR Haryana)

BCITS Pvt Ltd (GST AAR Haryana) provides taxable services, including water billing software and database maintenance, to Municipal Corporation Gurugram....

GST leviable on CAM Charges & Charges for welfare activity of members charged by Society

In re Valley Residents Welfare Society (GST AAR Haryana)

AAR held that welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017 and  these activities attract GST. GST leviable on collecting Common Area Maintenance (CAM) charges in lieu of services provided to its resident members by Society. ...

LLP is a body corporate & liable to charge GST on security services

In re AS&D Enterprise LLP (GST AAR Haryana)

In re AS&D Enterprise LLP (GST AAR Haryana) In general terms, an LLP is a viewed as an alternate corporate business model that involves the integration of the advantages of a limited liability company with the flexibility of a partnership. It allows its members the flexibility of organizing their internal structure as a partnership ba...

Advance Ruling application not admitted as applicant not submitted proof of applicable fees

In re Millenium Engineers (GST AAR Haryana)

It is observed that the applicant has not submitted the proof of applicable fees. A notice for virtual hearing was issued to the applicant for 05.07.2022 and during the virtual hearing he was directed to submit the proof of fees as per the provisions....

GST exempt on services of spraying of agrochemicals at agricultural land

In re PI Industries Ltd (GST AAR Haryana)

In re PI Industries Ltd (GST AAR Haryana) AAR held that services of spraying of agrochemicals provided by the applicant to the farmers is an exempted supply under the Act as he provides the spraying service directly to the farmers and the consideration for such service is paid by farmers to the Applicant. The spraying […]...

GST & Compensation cess on monthly lease fees of pre-owned Cars

In re Dream Road Technologies Pvt. Ltd (GST AAR Haryana)

In re Dream Road Technologies Pvt. Ltd (GST AAR Haryana) Q1. Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (viia) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Centra...

GST on export of pre-packaged & labelled rice upto 25 Kgs to foreign buyer

In re D D International Pvt. Ltd (GST AAR Haryana)

In re D D International Pvt. Ltd (GST AAR Haryana) 1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer? Yes 1. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on ‘bill to ship to’ basis i.e., […]...

PVC cushion mats falls under chapter 39 of GST tariff rates

In re  Oswal Poly Rubbers (GST AAR Haryana)

In re Oswal Poly Rubbers (GST AAR Haryana) Q1. To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 3918 […]...

GST payable on supply of Doctors to Hospital: AAR Haryana

In re ARPK Healthcare Private Limited (GST AAR Haryana)

Company would act as a clinical establishment only if it is involved in treating the patients as defined under the definition (of the healthcare services) of the notification issued under the Act ibid but it becomes a supplier of specialized man power if it act differentially as it's in the present case....

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March 2024