In re VDM Hospitality Private Limited (GST AAR Haryana) Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST […]
In re Embassy Industrial Parks Private Limited (GST AAR Haryana) Q. Whether input GST credit can be availed by the Applicant on pre-engineered structures which is movable in nature and accounted as ‘Plant and machinery’ and not capitalized as an immovable property? Ans. As per the definition of immovable property contained in the General Clauses […]
In re Medi Waves Inc (GST AAR Haryana) Both Stadiometer and Infantometer are medical instrument used exclusively for clinical and medical experimental purposes and are not scale rods or divided scales of general nature. Hence, these are covered under tariff item 9018 90 19 (other category) with rate of tax being 12% (6% each under […]
In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with […]
In re JSL India Pvt. Ltd. (GST AAR Haryana) Q1. What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition? Ans: From the explanatory note VII mentioned above, it is clear that complete or finished articles presented unassembled or disassembled are to be classified in the same […]
In re Kayden Investments Pvt. Ltd. (GST AAR Haryana) In order to decide the admissibility of the application, the applicant was called upon to appear before this Authority on 12.04.2019 vide memo no. 664 dated 09.04.2019, but none appeared on behalf of the applicant. Thereafter, notice of appearance was sent for 22.04.2019 vide memo no. […]
In re Concepts India (GST AAR Haryana) In light of the above discussion, the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18% (9% CGST and 9% HGST). FULL TEXT […]
In re BMW India Pvt. Ltd. (GST AAR Haryana) Q1. Whether certain customized lifestyle goods procured by BMW India either from a third party local supplier or imported from outside India for supply of goods during promotion/marketing events organized by the company will qualify as used in the course or furtherance of business in term […]
In re YKK India Pvt Ltd (AAAR Haryana) 1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees? Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for hiring of buses having approved […]
In re Jamna Auto Industries Ltd (GST AAR Haryana) Q. What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant? Ans. The items U-Bolt and Centre Bolt fall under Tariff Heading 7318 15 00 are taxable at the […]
