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AAR Haryana

Coal rejects attracts levy of compensation cess of Rs. 400 per MT

August 28, 2020 8433 Views 0 comment Print

In re Haryana Power Generation Corporation Ltd. (GST AAR Haryana) 1. Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT? Coal rejects to be disposed of by way of sale at very […]

Advance Ruling application rejected for non-appearance of applicant

August 28, 2020 483 Views 0 comment Print

In re Sachdeva Colleges Ltd. (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 09.01.2020 vide memo no. 02 dated 06.01.2020, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 28.01.2020 vide memo no. 13 […]

No ITC on distribution of sweets, dry fruits etc for business promotion

August 28, 2020 12966 Views 0 comment Print

In re Musashi Auto Parts Pvt. Ltd. (AAR GST Haryana) The purchase and distribution of sweets, dry fruits, coins or silver items for the purpose of business promotion cannot be termed as an activity carried out in the course or furtherance of business by any stretch of imagination. Section 17(5)(h) expressly bars input tax credit […]

Advance ruling application rejected on failure of applicant to frame question

August 28, 2020 732 Views 0 comment Print

In re Jewel Classic Hotels Pvt. Ltd. (GST AAR Haryana) The applicant has preferred the application for seeking advance ruling on various issues but it has failed to frame any question. Instead of posing any question before the authority, the applicant has given a description of the activities undertaken by it. The applicant was also […]

AAR explains method of distribution of ITC from HO to BO

August 28, 2020 2556 Views 0 comment Print

In re Tata Sia Airlines Limited (GST AAR Haryana) Now, to decide the method of distribution of input tax credit from HO to BO, it is pertinent to discuss the relevant provisions regarding ‘input service distributor’. The term ‘input service distributor’ is defined under section 2(61) of the CGST Act, as under: “Input Service Distributor” […]

GST on Laboratory Reagents

August 28, 2020 3957 Views 0 comment Print

In re Imperial Life Sciences Pvt. Ltd. (GST AAR Haryana) Whether ‘LABORATORY REAGENT’ is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, […]

GST Rate & Classification – Printing of content provided by customer on PVC banners

August 28, 2020 1431 Views 0 comment Print

In re Macro Media Digital Imaging Pvt. Ltd. (AAR GST Haryana) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is a composite supply in which supply of printing service is the principal supply. The HSN classification of aforesaid supply […]

GST rate on affordable housing project started till or after 31.03.2019

August 28, 2020 4542 Views 0 comment Print

In re Nani Resorts and Floriculture Pvt. Ltd. (GST AAR Haryana) Whether the applicant taxpayer is to pay tax  @ 6% + 6% (after availing land abatement= 4%+4%) availing the input tax & as provided under notification 11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGST Act. Or […]

GST not exempt on Providing diagnostic images for diagnosis

June 24, 2020 6075 Views 0 comment Print

We find that providing diagnostic images is not equivalent to providing diagnosis, and the services by SHPL is not an independent establishments for providing diagnostic service.

GST on Starter Ring Gear, Universal joint Cross & Starter Ring Gear Flywheel Assembly

October 18, 2019 5283 Views 0 comment Print

In re EI-Chico Clutch Pvt. Ltd. (AAR GST Haryana) 1.  Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483 and  What is the applicable rate of GST i.e. 28% or 18% on parts namely […]

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