AAR Kolkata

18% GST payable on composite supply, including materials, freight, erection, commissioning etc: AAR

In Re EMC Ltd (AAR Kolkata)

In Re EMC Ltd (AAR Kolkata) The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. ...

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18% GST payable on freight on supply of materials in a composite supply of works contract: AAR

In re EMC Ltd (AAR Kolkata)

The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. ...

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18% GST payable on railway track maintenance work: AAR

In re Sreepati Ranjan Gope & Sons (AAR Kolkata)

The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway tracks, wants a ruling on the Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractors labour only in cases where the Railways supply materials free of cost and when maintenance of r...

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Promotion & marketing of overseas university courses do not constitute export of services :AAR

In re Global Reach Education Services Pvt Ltd (AAR Kolkata)

It was held that that the services provided by the Applicant to overseas universities are not ‘Export of services’ and therefore, taxable as per the GST laws, on the following basis:...

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Skincare preparations are medicaments for levy of GST: AAR

In re Akansha Hair & Skin Care Herbal Unit Pvt Ltd (AAR Kolkata)

Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the Application are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void und...

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Joint Plant Committee not required to Register under GST Act: AAR

In re Joint Plant Committee (AAR Kolkata): Case Number 02 of 2018

Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism un...

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Supply of UPS with battery is a mixed supply under GST Act: AAR

In re Switching Avo Electro Power Ltd (AAR Kolkata)

The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price....

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Block joining mortar classifiable under heading 3214 of Customs Tariff Act 1975: AAR

In re SIKA India Pvt Ltd (AAR Kolkata)

SIKA Block Joining Mortar is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017. ...

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GST payable on Overseas Education Advisory to students in India: AAR

In re Global Reach Education Services Pvt Ltd (AAR Kolkata)

The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Integrated Goods and Services Act...

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