AAR Haryana

5% GST payable on Royalty to Govt for right to use minerals

In re Pioneer Partners (GST AAR Haryana)

In re Pioneer Partners (GST AAR Haryana) The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government by the applica...

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AAR cannot decide on Questions of Zero rated supply / GST Refund

In re Esprit India Private Limited (GST AAR Haryana)

In re Esprit India Private Limited (GST AAR Haryana) i. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime. The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies, as discussed in para 6 above ii. Whether the services […]...

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GST on Power Bank used to charge portable devices: AAR Haryana allowed application withdrawal

In re  EPCOS India Pvt. Ltd. (GST AAR Haryana)

In re  EPCOS India Pvt. Ltd. (GST AAR Haryana) Question Raised- Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors? Held by GST AAR Haryana Before the applicant could be pr...

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Composite supply of exam support services attracts 18% GST: AAR

In re BC Examinations and English Services India Pvt. Ltd (AAR Haryana)

1. Whether all the activities involved in the exam support service constitute a mixed supply or a composite supply? 2. What will be the rate of GST applicable on the exam support service?...

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GST on Meat of Sheep or goat, frozen & packed in LDPE/HDPE bags

In re Gitwako Farms (India) Pvt. Ltd. (GST AAR Haryana)

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers ?...

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Fabrication / mounting of bus bodies on chassis supplied by client is composite supply of Goods

In re Paras Motor Industries (GST AAR Haryana)

The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of goods, i.e., bus-bodies, being principal supply (HSN code 8707) and it cannot be treated as Job Work. ...

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No GST on Packed Meat not qualifying as product put up in ‘Unit Container’

In re AOV Agro Food Pvt. Ltd. (GST AAR Haryana)

Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?...

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Truck mounted cranes falls under chapter heading 8705: AAR

In re Action Construction Equipment Limited (GST AAR Haryana)

The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade trucks/lorries bought by them from truck/lorry manufacturers such as Ashok Leyland, TATA, etc. and known as truck mounted cranes (TMC), is classifiable under heading 8705....

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Forfeited Issuance fee of Reward points is fee for supply of Services: AAR

In re Loyalty Solutions and Research Private Limited (AAR Haryana)

In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST....

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Brake Pad and Auto Parts- GST Rate 18% or 28%?

In re Roulunds Braking India (Pvt.) Ltd, Sonipat (GST AAR Haryana)

Brake pads for use as brake assembly and its parts thereof for tractors attract 18% GST (9% CGST+9% HGST) and the brake pads manufactured as parts and accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% GST (14% CGST+14% HGST)...

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