AAR Haryana

ITC on GST charged by Contractor for hiring of buses for transportation of employees

In re YKK India Pvt Ltd (AAAR Haryana)

In re YKK India Pvt Ltd (AAAR Haryana) 1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees? Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for hiring of buses having approved […]...

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AAAR quashes AAR ruling considering Change in Law after ruling

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

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with [&hel...

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GST on Electricity reimbursements by Tenants to the landlords

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana)

In re M/s Keysight Technologies International India Pvt. Ltd. (GST AAR Haryana) Much-awaited clarity was recently provided by AAR- Haryana wherein the applicant raised questions on Taxability of Electricity reimbursements by the Tenants to the landlords. There is this general practice wherein the Electricity connection is in the name of t...

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GST on Commission for sale / purchase of Agriculture produce

In re M/s Bhaktawar Mal Kamra & Sons (GST AAR Haryana)

In re  M/s Bhaktawar Mal Kamra & Sons (GST AAR 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 ...

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GST on merger of proprietorship firm as a going concern with a private limited company

In re M/s B. M. Industries (GST AAR Haryana)

In re M/s B. M. Industries (GST AAR Haryana) The applicant, on merger of his proprietorship firm as a going concern with a private limited company, is not liable to pay tax under CGST/SGST Act on the fixed assets and currents assets including stocks of raw material, semi-finished and finished goods. The input tax credit […]...

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NO GST exemption on Man Power services to Hospital – cum – General Medical College and State Universities

In re M/s Oscar Security & Fire Service (AAR Haryana)

The services provided by the applicant, i.e. Man Power services to Hospital - cum - General Medical College and State University do not qualify for exemption under Sr. No. 66 of notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 and corresponding notification No. 47/ST-2 Dt. 30.06.2017 of the State Tax....

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5% GST payable on right to use minerals given by Govt under RCM

In re M/s United Mining Corporation, Village Mankawas (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. ...

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Input tax credit on goods available only on receipt of goods

In re M/s Pasco Motor LLP (GST AAR Haryana)

In re M/s Pasco Motor LLP (GST AAR Haryana) In case of invoices being raised by supplier in previous month and goods being received in the succeeding month, input tax credit on goods so received shall be available to the applicant, only when applicant has received the goods. The liability to pay tax shall arise […]...

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GST on Pollution control device for use in waste to energy plants/devices

In re Ms Boldrocchi India Pvt. Ltd. (GST AAR Haryana)

Pollution control device being supplied by the applicant for use in 'waste to energy plants/devices' are classifiable under chapter heading 8421 of the first schedule to the Customs Tariff Act, 1975 and are covered by Sr. No. 234 of schedule I of Notification No.01/2017-Central Tax (Rate) dt.28.06.2017 & Notification No.35/ST-2 dt.30.06.2...

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Leasing of immovable property & support services is mixed supply

In re Awla Infra (AAR Haryana)

In re  Awla Infra (AAR Haryana) ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’? Ruling In view of the above di...

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