AAR Kolkata

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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Block joining mortar is classifiable under heading 3824 of CTA, 1975: AAAR

In re Sika India Private Limited (GST AAAR West Bengal)

`SIKA Block Joining Mortar' is non-refractory and that it is not used for preparation of surfaces. Considering the nature, use and commercial identity of the item in question and, notwithstanding the Appellant's earlier voluntary declaration about the classification of the item, we are not inclined to accept its classification under Tarif...

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AAAR on classifications of skin care preparations as Medicaments / Cosmetics

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal)

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal) The core issue involved in this appeal is whether Ayurvedic Products manufactured by the Appellant, are classifiable under Chapter 33, or any other Chapter, or as medicaments under Chapter 30 of the Tariff. FULL TEXT OF ORDER BY WEST BENGAL APPELLATE AUTHORITY [&helli...

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Contract Management System results in Supply of services under GST Regime

In re Vesuvius India Ltd (GST AAR West Bengal)

In re Vesuvius India Ltd (GST AAR West Bengal) Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017? Activities the Applicant proposes to undertake are services associated with manufacturing of metal, an...

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GST on Services to foreign universities related to enrollment of students from India

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal)

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal) In this case, the Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be ...

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Whether block joining mortar is classifiable under heading 3214 of Customs Tariff Act 1975

In re Mr. Rahul Lakhwani (GST AAAR West Bengal)

In re Mr. Rahul Lakhwani (GST AAAR West Bengal) The Appellant submitted that the ‘SIKA Block Joining Mortar’ has no refractory property and it is not used to withstand extreme heat or high temperatures. It is also not used for surfacing preparation for facades, indoor walls, floors, ceilings, etc., it is only used for joining ...

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