AAR West Bangal

IIM is an Educational Institution’ eligible for GST exemption

In re Indian Institute of Management (GST AAR Kolkata)

In re Indian Institute of Management (GST AAR Kolkata) Applicant, Indian Institute of Management (IIM) is an ‘Educational Institution’ within the meaning of sub-clause (ii) of clause 2(y) of the Exemption Notification in terms of the IIM Act. Exemption under Entry no. 66(a) is applicable to such educational institutions as su...

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Toll charges not deductible from the value of supply under rule 33

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal):Order No. 20/WBAAR/2018-19

In re Premier Vigilance & Security Pvt Ltd (GST AAR West Bangal) Toll charges paid are not to be excluded from the value of supply under Rule 33. GST shall, therefore, be payable at the applicable rate on the entire value of the supply, including toll charges paid. The Applicant is not acting as a […]...

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GST: No ITC on supply of Question Papers to Educational Institutions

In re Manali Enterprise (Authority For Advance Ruling)

The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/ Universities etc is seeking a Ruling on whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charge...

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PP Leno bags of woven PP fabric classifiable as Sacks & Bags under HSN 63053300

In re RLJ Woven Sacks Pvt. Ltd (GST AAR West Bengal)

In re RLJ Woven Sacks Pvt. Ltd (GST AAR West Bengal) ‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300. FULL TEXT OF ORDER [&hellip...

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No input tax credit for supply of goods / services at Zero Value

Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal)

Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate (GST AAAR West Bengal) From a plain reading of law laid down under section 16 of the GST Act, it is clear that, inter alio, input tax credit is available only when the recipient is in possession of a tax invoice or debit note issued […]...

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No GST on Supply of animal carcass in its natural shape to Army: AAAR

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra)

In re M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records, that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different...

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Polypropylene Leno Bags classifiable under Tariff Sub Heading 63053300: AAR

In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal)

In re SMVD Polypack Pvt. Ltd (GST AAR West Bengal) ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading [&hellip...

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ITC for GST on freight to transport Petro products to export warehouse?

In re Indian Oil Corporation Ltd (GST AAR West Bengal)

In re Indian Oil Corporation Ltd (GST AAR West Bengal) Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse? Aviation Turbine Fuel (ATF) and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not...

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GST Payable on Services to foreign universities relating to enrollment of students from India: AAAR

In re Global Reach Education Services Pvt Ltd (GST AAAR West Bengal)

This Appeal has been by filed M/s Global Reach Education Services Private Limited, holding GSTIN 19AAGCG0859E1ZK (hereinafter referred to as the Appellant), on 16.04.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling....

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Supply of UPS with battery is a composite supply: AAAR

In re Switching Avo Electro Power Limited (GST AAAR West Bengal)

In re Switching Avo Electro Power Limited (GST AAAR West Bengal) Whether UPS with battery is a composite supply? There is no denying of the fact that an in-built battery of static converter (UPS) is part and parcel of the uninterrupted power supply system and is covered under Tariff Head 8504 and intra-State supply thereof […]...

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