AAR Haryana

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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Input tax credit on hiring of buses / Cars for transportation of employees

In re YKK India Private Limited (GST AAR Haryana)

In re YKK India Private Limited (GST AAR Haryana) 1. The applicant is not eligible to take input tax credit on:- a. GST charged by the Contractor for hiring of buses for transportation of employees. b. GST charged by the Contractor for hiring of cars for transportation of employees? 2. The restriction on ‘Rent a Cab’ [&hellip...

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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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GST payable on services provided by Esprit India to its associate concern in Hong Kong

In re M/s Esprit India Private Limited (GST AAAR Haryana)

In re M/s Esprit India Private Limited (GST AAAR Haryana) Taxability of services provided by Esprit India to Its associate concern in Hong Kong EDCFE under GST regime.  AAAR upheld AAR order and held that The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies Also Read AAR […]...

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GST on amount forfeited for non redemption of payback points

In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana)

In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana) The value of points forfeited of the applicant on which money had been paid by the issue of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration received in […]...

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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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