In re Haryana State Warehousing Corporation (GST AAAR Haryana) The contention of the Appellant that all the services provided by the warehouse owner qualify as warehousing services is not tenable as the Appellant has tried to expand the scope of warehouse services as mentioned in entry 54 of the of the Notification No. 47/ST-2, dated […]
In re Bhaktawar Mal Kamra & Sons (GST AAAR 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 Haryana […]
In re Khera Trading Company (GST AAAR Haryana) We find that the product in question i.e. ‘Pizza Topping’ is a product made out of mozzarella cheese, vegetable oil and milk solids as main ingredients with premixes of emulsifiers and stabilizers. The mozzarella cheese is blended with other ingredients and heated upto a required degree. After […]
In re Khera Trading Company (GST AAAR Haryana) In the instant case, the impugned item is mixture of vegetable oil and other food stuffs. After the manufacturing process, as detailed in the appeal, it is observed that individual identity of all the mixtures is lost and what, emerges is totally a different item, a new product […]
In re Platinum Motocorp LLP (GST AAAR Haryana) We find that use to which the Demo Vehicles are put to, does not fit into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’, but are first put to the mentioned uses. These […]
In re BMW India Pvt. Ltd. (GST AAAR Haryana) We find that none of the uses to which the BMW Vehicles are put to, fits into the uses which find mention in sub-Section 17(5). The vehicles under question are not meant for ‘further supply of such motor vehicles’ i.e further supply as such’, but are […]
In re Sachdeva Colleges Limited (GST AAR Haryana) 1. Advance Ruling by Haryana Authority holding that Company imparting Training to students sponsored by SC and BC Department Haryana is not liable to GST or Registration under the Act. 2. The training imparted by IWs Sachdeva colleges Ltd. to the students selected through Directorate of Haryana […]
In re Ashiana Housing Ltd. (GST AAAR Haryana) In the Appellant’s case however the under relevant law viz. the HDRUA (Haryana Development and Regulation of Urban Areas) Act 1975, the External Development and Infrastructure Development charges are meant to meet, respectively, the cost of external development work to be carried out in respect of an […]
In re Beumer India Pvt. Ltd. (GST AAAR Haryana) Sub-Section (2) of Section 56 of Income Tax Act 1961 taxes sums received under the Head ‘Income from Other Sources’. Clause (vii)(a) of sub-section (2) of Section 56 includes the sum of money where it exceeds Rupees 50000/- received by an Individual or an HUF without […]
In re Imperial Life Sciences Pvt. Ltd (GST AAAR Haryana) In view of the discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, AAAR hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of […]
