Whether Input Tax Credit of GST in respect of inputs in form of goods and services be eligible if the goods and services are consumed and used in construction of covered logistic facility space when the said Input Tax Credit would be utilized in order to discharge and pay CGST and HGST/IGST on rent received from tenants of the warehouse.
In re DLF Limited (GST AAAR Haryana) Q1. Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)? A1. PLS collected along with consideration for sale of properties attracts GST rate of 18% where […]
In re Musashi Auto Parts India Private Limited (GST AAAR Haryana) The Appellant has claimed that the gift items have been used in ‘Business Promotion’ viz. the furtherance of business and credit is admissible in terms of Section 16 of the CGST/SGST Acts. ITC cannot be taken by a taxable person on the items i.e. […]
In re Hero Solar Energy Pvt. Ltd. (GST AAR Haryana) (i) The supply of Solar Power Generating System along with other goods and service of designing, erection, commissioning & installation of the same is classified under SI no. 234 of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 as amended vide Notification no. 24/2018-Central Tax (Rate) […]
The work carried by the applicant is a Composite supply of work contract involving pre dominantly earth work provided to a Government Entity and thus attract 5% GST
As per the Standard Operating Procedure issued by Law Committee of GST Council on 28.09.2018, if the services received by deductor from deductee are exempt, then there is no requirement for tax deduction under GST.
In re Wihelm Fricke Se (GST AAR Haryana) Q1. Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no […]
In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) 1. Whether catering of food, banquet facilities and combination of both (as per requirement of the customer) in self-owned marriage and party halls by Hotel Jewels (having all rooms below Rs. 7,500/-), Kunjpura Road, Karnal (A unit of Jewel Classic Hotels Pvt Ltd) is covered […]
In re Haryana State Warehousing Corporation (GST AAR Haryana) 1. Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017 and What is the HSN Code of the service mentioned […]
In re Hyco Enterprises (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 25.02.2020 vide memo no. 18 dated 17.02.2020, but neither the applicant appeared before the Authority nor did it seek any adjournment. Since, the Authority for Advance Ruling is […]
