AAR Kolkata

GST Leviable on Rakhi and cannot be classified as handicraft item

In re M D Mohta (GST AAR West Bengal)

Rakhi is an independently identifiable product which may be made up of innumerable materials of no fixed or predetermined ratio, and yet retain its specific identity as a symbol of a bond involving the potential care of the sister by the brother, and not merely an assemblage of discrete materials. Rakhi cannot be termed as a handicraft it...

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AAR Ruling on Classification of Polypropylene (PP) Leno Bags

In re Mega Flex Plastics 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 6305 33 00....

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Advance ruling on valuation of Supplies to branches in other states under GST

In re GKB Lens Pvt Ltd (AAR Kolkata)

Advance Ruling has been sought on whether such goods supplied to the branches in states other than West Bengal can be valued in terms of the Cost Price under the Second Proviso to Rule 28 of CGST Rules, 2017, instead of 90% of MRP as required under the First Proviso of the same Rule....

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12% GST Payable on printing of photographs from media: AAR

In re Photo Products Company Pvt Ltd (AAR Kolkata)

The activity carried out by the Applicant printing of photographs from media is classifiable under SAC 9989. The activity carried on by the Applicant, thus is taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 – Central Tax (Rate) dated 28/06/2017 (1135 – FT dated 26/06/2017 of the State Tax), as stood amended vide Not...

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GST payable on transportation & allied services related to supply of goods

In Re. IAC Electricals Pvt Ltd (AAR West Bengal)

In Re IAC Electricals Pvt Ltd (AAR Kolkata) Services of transportation, in-transit insurance and loading/unloading, being ancillary to the principal supply of goods, shall be treated to taxation under Section 8 (a) of the GST Act, and the consideration receivable on that account be taxed accordingly. This Ruling is valid subject to the pr...

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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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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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