AAR Haryana

GST on supply of Solar Power Generating System

In re Hero Solar Energy Pvt. Ltd. (GST AAR Haryana)01/01/1970

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)01/01/1970

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)01/01/1970

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)01/01/1970

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)01/01/1970

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)01/01/1970

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)01/01/1970

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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Advance Ruling application rejected for non-appearance of applicant

In re Sachdeva Colleges Ltd. (GST AAR Haryana)01/01/1970

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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Advance ruling application rejected on failure of applicant to frame question

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana)01/01/1970

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) The applicant has preferred the application for seeking advance ruling on various issues but it has failed to frame any question. Instead of posing any question before the authority, the applicant has given a description of the activities undertaken by it. The applicant was also [&hel...

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AAR explains method of distribution of ITC from HO to BO

In re Tata Sia Airlines Limited (GST AAR Haryana)01/01/1970

In re Tata Sia Airlines Limited (GST AAR Haryana) Now, to decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section 2(61) of the CGST Act, as under: R...

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