AAR Haryana

No GST on Training to Students Sponsored by State Govt: AAR Haryana

In re Sachdeva Colleges Limited (GST AAR Haryana)

In re Sachdeva Colleges Limited (GST AAR Haryana) 1. Advance Ruling by Haryana Authority holding that Company imparting Training to students sponsored by SC and BC Department Haryana is not liable to GST or Registration under the Act. 2. The training imparted by IWs Sachdeva colleges Ltd. to the students selected through Directorate of Ha...

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GST on supply of Solar Power Generating System

In re Hero Solar Energy Pvt. Ltd. (GST AAR Haryana)

In re Hero Solar Energy Pvt. Ltd. (GST AAR Haryana) (i) The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended vide Notification no. 24/2018-Ce...

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Composite work contract pre-dominantly of earth work to Government Entity attracts 5% GST

In re KSC Buildcon Private Limited (GST AAR Haryana)

The work carried by the applicant is a Composite supply of work contract involving pre dominantly earth work provided to a Government Entity and thus attract 5% GST...

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No Tax deduction under GST on Exempt Services

In re Om Parkash Contractor (GST AAR Haryana)

As per the Standard Operating Procedure issued by Law Committee of GST Council on 28.09.2018, if the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST....

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No GST on reimbursements received from HO by LO

In re Wihelm Fricke Se (GST AAR Haryana)

In re Wihelm Fricke Se (GST AAR Haryana) Q1. Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no […]...

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GST on catering, banquet facilities & combination by hotel having all rooms below Rs. 7500

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana)

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) 1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered […...

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GST payable on interest charged for delay in delivery of goods

In re Haryana State Warehousing Corporation (GST AAR Haryana)

In re Haryana State Warehousing Corporation (GST AAR Haryana) 1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017 and What is the HSN Code of the service mentioned […]...

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AAR rejects application for non-appearance of Applicant

In re Hyco Enterprises (GST AAR Haryana)

In re Hyco Enterprises (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 25.02.2020 vide memo no. 18 dated 17.02.2020, but neither the applicant appeared before the Authority nor did it seek any adjournment. Since, the Authority for Advance Ruling is...

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Coal rejects attracts levy of compensation cess of Rs. 400 per MT

In re Haryana Power Generation Corporation Ltd. (GST AAR Haryana)

In re Haryana Power Generation Corporation Ltd. (GST AAR Haryana) 1. Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT? Coal rejects to be disposed of by way of sale at very […]...

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Advance Ruling application rejected for non-appearance of applicant

In re Sachdeva Colleges Ltd. (GST AAR Haryana)

In re Sachdeva Colleges Ltd. (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 [&hel...

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