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 […]
In re Complete Solutions Service Apartment Pvt. Ltd (GST AAR Haryana) Question: Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. […]
In re Indication Instruments Ltd. (GST AAR Haryana) The applicant has time and again not appeared under the pretext of proper communications towards the date of hearing not being received. The last Personal Hearing was provided for 09.10.2018 and when the staff enquired about the applicant’s schedule for the day’s personal hearing, the applicant vide […]
In re BMW India Pvt. Ltd. (GST AAR Haryana) Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period […]
In re Source of Life Technologies (India) Private Limited (GST AAR Haryana) 1. Rate of GST on Telemedicine as individual service – CGST & SGST @ 9% each OR IGST-18%, as applicable. 2. Rate of GST on Pulse Oximeter (device to measure 02 in blood) – CGST & SGST @ 6% each OR IGST -12%, […]
In re Informage Realty Pvt. Ltd. (GST AAR Haryana) 1. Whether GST will be applicable on the booking/selling of plots to be done by The Applicant and Land owners during the development (before completion of the development work of the township) of the township? If GST is applicable then what will be the taxable value […]
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.30.06.2017, chargeable to CGST @2.5% and SGST @ 2.5%.
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 […]
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 issued under […]
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.
