AAR Haryana

No GST on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement

In re Rites Limited (GST AAR Haryana)

AAR Haryana held that Recoveries On Account Of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement As Well As The Liquidated Damages & Forfeiture Of Earnest Money and Security Deposit Not Taxable Under GST. ...

Read More

GST: Security services by LLP to any registered person are not covered by RCM

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

AAR Haryana held that that Security services provided by LLP to any registered person are not covered by Reverse Charge Mechanism (RCM) ...

Read More

For any service to qualify as warehousing services it is not imperative that negotiable warehousing receipts must have been issued for them

In re Haryana State Warehousing Corporation (GST AAAR Haryana)

In re Haryana State Warehousing Corporation (GST AAAR Haryana) The contention of the Appellant that all the services provided by the warehouse owner qualify as warehousing services is not tenable as the Appellant has tried to expand the scope of warehouse services as mentioned in entry 54 of the of the Notification No. 47/ST-2, dated [&he...

Read More

Commission agent liable to pay tax on supply of raw cotton by an agriculturist on reverse charge basis

In re Bhaktawar Mal Kamra & Sons (GST AAAR Haryana)

In re Bhaktawar Mal Kamra & Sons (GST AAAR Haryana) Whether commission agent, providing services in relation to sale or purchase of agriculture produce, is liable to obtain registration and is liable for tax under reverse charge mechanism on services provided in sale of raw cotton vide notification No. 121/ST-2, dated 14.11.2017 issue...

Read More

Pizza Topping merits classification under chapter heading 21069099

Inre  Khera Trading Company (GST AAAR Haryana)

In re Khera Trading Company (GST AAAR Haryana) We find that the product in question i.e. ‘Pizza Topping’ is a product made out of mozzarella cheese, vegetable oil and milk solids as main ingredients with premixes of emulsifiers and stabilizers. The mozzarella cheese is blended with other ingredients and heated upto a required ...

Read More

Cooking cream merits classification under chapter heading 21069099

In re Khera Trading Company (GST AAAR Haryana)

In re Khera Trading Company (GST AAAR Haryana) In the instant case, the impugned item is mixture of vegetable oil and other food stuffs. After the manufacturing process, as detailed in the appeal, it is observed that individual identity of all the mixtures is lost and what, emerges is totally a different item, a new product […]...

Read More

ITC not eligible on Motor Vehicle used for demonstration

In re Platinum Motocorp LLP (GST AAAR Haryana)

In re Platinum Motocorp LLP (GST AAAR Haryana) We find that use to which the Demo Vehicles are put to, does not fit into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’, but are first put to the mentioned uses. These […]...

Read More

Input Tax Credit on demo car/Vehicle not allowed: AAAR

In re BMW India Pvt. Ltd. (GST AAAR Haryana)

In re BMW India Pvt. Ltd. (GST AAAR Haryana) We find that none of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’ i.e further supply as such’, but are […]...

Read More

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...

Read More

GST payable on External & Infrastructure Development contributing to value of flats

In re Ashiana Housing Ltd. (GST AAAR Harayana)

In re  Ashiana Housing Ltd. (GST AAAR Haryana) In the Appellant’s case however the under relevant law viz. the HDRUA (Haryana Development and Regulation of Urban Areas) Act 1975, the External Development and Infrastructure Development charges are meant to meet, respectively, the cost of external development work to be carried out i...

Read More

Browse All Categories

CA, CS, CMA (6,179)
Company Law (8,627)
Corporate Law (10,953)
Custom Duty (9,580)
DGFT (4,884)
Excise Duty (4,923)
Fema / RBI (5,344)
Finance (5,757)
Income Tax (43,157)
SEBI (4,659)
Service Tax (4,089)

Search Posts by Date

November 2022
M T W T F S S
 123456
78910111213
14151617181920
21222324252627
282930