AAR Jharkhand

GST on transfer of leasehold land including other services

In re Ranchi Smart City Corporation Limited (GST AAR Jharkhand)

In re Ranchi Smart City Corporation Limited (GST AAR Jharkhand) Q.1: Applicability of GST on transfer of leasehold land which includes other services such as Electricity Line, Water Line, Drainage Line, Road, Sewerage Line etc. like in case of plotted development., Ans: As discussed in forging paras, the leasing of property by RSCCL, if...

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GST on activity of transportation of coal from mine to railway siding

In re BGR Mining & Infra Limited (GST AAR Jharkhand)

Whether the at Pakur, till the time the railway siding is made operational at the mine, is an independent activity or part of supply of mining service? Activity of transportation of coal from the mine pit-head to the railway siding is an independent activity....

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GST on services for right to use minerals including its exploration & evaluation

In re Anil Khirwal (GST AAR Jharkhand)

In re Anil Khirwal (GST AAR Jharkhand) The applicant sought Advance Ruling on the three questions i.e,- 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? 2. What is the GST Rate applicable on given […]...

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GST on transportation service for temporary period till extension of railway siding to mine location

In re Pachhwara Coal Mining Private Limited (GST AAR Jharkhand)

In re Pachhwara Coal Mining Private Limited (GST AAR Jharkhand) Question – Whether the provision of such transportation service for the temporary period till extension of the railway siding to the mine location is an independent activity, and exempted from the payment of GST under SI. No. 18 of Notification No. 12/2017-CT(R) dated ...

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Services provided to JWDS not qualify for any exemption under GST

In re Bal Raksha Bharat alias Save the Children (GST AAR Jharkhand)

In re Bal Raksha Bharat alias Save the Children (GST AAR Jharkhand) 1. Whether Services provided by SCI to JWDS can be considered as services being provided to State Government? 2. Whether the scope of work as per the agreement is under Training program? 3. Whether the consideration payable by JWDS to SCI under the […]...

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GST on royalty/dead rent paid/payable to Government for transfer of right to use minerals

In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand)

In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand) 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. – The services for the right to use minerals including its exploration and evaluation, as per Sr. [&he...

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GST on manufacture of tooling kit for further manufacture of forgings

In re Ramkrishna Forgings Limited (GST AAR Jharkhand)

In re Ramkrishna Forgings Limited (GST AAR Jharkhand) Q.1 Whether the manufacture of tooling kit for further manufacture of forgings is to be treated as a separate supply or it may be said that manufacture of tooling kit is only incidental to the ultimate supply of forgings. Hence, the supply is only that of the […]...

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Preventive Health Care comes within ambit of ‘Care’, Hence GST is not chargeable

In re TATA Motors Ltd. (GST AAR Jharkhand)

In re TATA Motors Ltd. (GST AAR Jharkhand) Preventive Health Check-up is a preliminary investigation process for diagnosis of illness. Hence it is covered by the definition of Health Care Services and accordingly not chargeable to GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, JHARKHAND  Note: Under Section 100 of the JGST Act [...

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5% GST payable on Earth Work constituting more than 75% of work order

In re M/s. P.K. Agarwala (GST AAR Jharkhand)

In re M/s. P.K. Agarwala (GST AAR Jharkhand) The term Earth Work has not been defined under any GST provisions. The Webster Dictionary defines Earth Work as ” an embankment or construction made of earth specially one used as a field fortification. The Collins dictionary defines Earth Work as “excavation of earth as in enginee...

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GST on lease instalment to RIADA in respect of scheduled land/shed for a period of 30 years

In re Tangerine Skies Private Limited (GST AAR Jharkhand)

In re Tangerine Skies Private Limited (GST AAR Jharkhand) The amount payable in instalment to the Ranchi Industrial Development Authority (RIADA) on lease in respect of the scheduled land/ shed for a period of 30 years from the date of allotment after getting the allotment letter does not come under the category of upfront payment. [&hell...

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