In re Dream Road Technologies Pvt. Ltd (GST AAR Haryana) Q1. Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (viia) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) […]
In re D D International Pvt. Ltd (GST AAR Haryana) 1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer? Yes 1. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on ‘bill to ship to’ basis i.e., […]
In re Oswal Poly Rubbers (GST AAR Haryana) Q1. To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 3918 […]
Company would act as a clinical establishment only if it is involved in treating the patients as defined under the definition (of the healthcare services) of the notification issued under the Act ibid but it becomes a supplier of specialized man power if it act differentially as it’s in the present case.
In re Aroma Agrotech Pvt Ltd. (GST AAR Haryana) The applicant is a manufacturer of rice and supplies the goods in the taxable as well as non taxable territory. He has mentioned that there are three types of customers to whom the supply of rice is being made. i. The applicant exports the goods to […]
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.
AAR Haryana held that that Security services provided by LLP to any registered person are not covered by Reverse Charge Mechanism (RCM)
Whether thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers
In re Close North Apartment Owner’s Association (GST AAR Haryana) Question 1. Whether GST is applicable on the Common Area Electricity charges collected, on actual basis, by the Applicant from the residents of the apartment complex, or not? Yes at the rate of 18% (SGST 9%+CGST 9%) Question 2. Whether GST is applicable on the […]
In re M.N. Solar Co. (GST AAR Haryana) AAR held that that the combination of solar panel, inverter, solar battery and charge controller may qualify as “Solar Power Generating System. If said items are supply in the assemble form, it will covered under ‘Solar Power Generating System’ and will be treated as composite supply. Accordingly […]
