AAR Himachal Pradesh

GST on Supply of food to employees and contract workers

In re Federal-Mogul Anand Bearings India Limited (GST AAAR Himachal Pradesh)

In re Federal-Mogul Anand Bearings India Limited (GST AAAR Himachal Pradesh) Question 1: Whether the subsidized deduetion made by the Appellant from the Employees who are availing food in the factory would he considered as a “supply” by the Appellant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 ...

AAR HP rejects application not accompanied by requisite fee

In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh)

In re Smt Vimla Devi, C/o M/s Sai Steel Co & Consultants (GST AAR Himachal Pradesh) application in this case is not accompanied by requisite fee of Rs 10,000/- (i.e Rs 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant […]...

AAR rejects Advance ruling application not accompanied by requisite fee

In re M/s Himachal Pradesh Tourism Development Corporation Ltd (GST AAR Himachal Pradesh)

Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- (i.e Rs. 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points provided it satisfies the provisions ...

No GST on Grant received for promotion of Tourism by HP Tourism Development Board from Government

In re HP Tourism Development Board (GST AAR Himachal Pradesh)

In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. FULL TEXT […]...

Non-woven fabric bags classifiable under Tariff item 63053300

In re Shivalika Enterprises (GST AAR Himachal Pradesh)

In re Shivalika Enterprises (GST AAR Himachal Pradesh) Chapter Note 2(a) of Chapter 63 states that Sub Chapter 1 does not cover goods of Chapter 56 to 62. However, it does not exclude goods manufactured from raw material falling under Chapter 56 to 62. Therefore, non-woven fabric bags are not excluded from Chapter 63 by […]...

AAR not maintainable if not accompanied by requisite fee of Rs 10,000

In re Himachal Pradesh Horticulture (GST AAR Himachal Pradesh)

In re Himachal Pradesh Horticulture (GST AAR Himachal Pradesh) Section 97(1) of CGST Act, 2017 provides that an applicant desirous of obtaining an advance ruling may make an application in such form and manner and accompanied by such fee as may be prescribed, stating the question on which the advance ruling is sought. Similar provision [&...

Advance ruling on admissibility of ITC cannot be given when no Tax been paid

In re Aditya Industries (GST AAR Himachal Pradesh)

In re Aditya Industries (GST AAR Himachal Pradesh) From the reading of section 97(2)(d) of CGST Act, 2017, it is very much clear that the advance rulings can be sought regarding admissibility of input tax credit in cases where tax has been paid or deemed to have been paid which clearly implies that in cases […]...

No ITC on transportation of employees which is not obligatory under Law

In re Prasar Bharti Broadcasting Corporation of India (GST AAR Himachal Pradesh)

 If the facility provided by a taxpayer for transportation of employees is not obligatory under any law, for the time being in force then no ITC will be available to such a taxpayer. The applicant will however be eligible to claim ITC for the service supplied at 12% GST Rate if the conditions laid down in the second proviso to section 17...

Penalty on Goods Transported for repair without proper documents cannot exceed Rs. 10000

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority Himachal Pradesh)

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while a...

First GST AA Decision- Section 129 proceeding cannot be initiated for Minor mistake(s) in e-way bill

M/s K.B Enterprises Vs Asst. Commissioner State Taxes & Excise (Appellate Authority, Himachal Pradesh)

In case a consignment of goods is accompanied with an invoice or any other specified document and also an e-way bill, proceedings under section 129 of the CGST Act may not be initiated in case of minor mistakes like error in one or two digits/characters of the vehicle number....

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