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AAR Haryana

No GST on Packed Meat not qualifying as product put up in ‘Unit Container’

April 11, 2018 6810 Views 0 comment Print

Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

AAR cannot decide on Questions of Zero rated supply / GST Refund

April 11, 2018 1863 Views 0 comment Print

In re Esprit India Private Limited (GST AAR Haryana) i. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime. The services provided by Esprit India to its associate concern in Hong Kong EDCFE are taxable supplies, as discussed in para 6 above ii. Whether the services […]

Forfeited Issuance fee of Reward points is fee for supply of Services: AAR

April 11, 2018 3495 Views 0 comment Print

In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST.

Truck mounted cranes falls under chapter heading 8705: AAR

April 10, 2018 3786 Views 0 comment Print

The product manufactured/supplied by the applicant, which is resultant of mounting/fixing of crane on readymade trucks/lorries bought by them from truck/lorry manufacturers such as Ashok Leyland, TATA, etc. and known as truck mounted cranes (TMC), is classifiable under heading 8705.

Brake Pad and Auto Parts- GST Rate 18% or 28%?

March 26, 2018 49494 Views 0 comment Print

Brake pads for use as brake assembly and its parts thereof for tractors attract 18% GST (9% CGST+9% HGST) and the brake pads manufactured as parts and accessories of motor vehicles of heading 8701 to 8705 (other than tractors) attract 28% GST (14% CGST+14% HGST)

Battery for Mobile Handset- Applicability of GST Rate 12% & 28%

March 26, 2018 12309 Views 0 comment Print

Whether the product ‘Battery for Mobile Handset’ whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks?

GST liability of MSO for services provided by Local cable operators: AAR Haryana allowed application withdrawal

March 16, 2018 4155 Views 0 comment Print

Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?

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