AAR Madhya Pradesh

GST payable on Executive Post Graduate Programme in Management by IIM

Indian Institute of Management Indore (GST AAR Madhya Pradesh)

Indian Institute of Management Indore (GST AAR Madhya Pradesh) Q1. Whether the course – Executive Post Graduate Programme in Management (EPGP), after enactment of Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?; In respect of Question 1, we hold that the Exec...

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GST on collection of Toll Charges as sub-contractor

Ankit Tandon and Enterprises & Tollways Pvt.Ltd (GST AAR Madhya Pradesh)

Ankit Tandon and Enterprises & Tollways Pvt.Ltd (GST AAR Madhya Pradesh) In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or […]...

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AAR cannot decide on Transitional CENVAT credit Provisions

Sasan Power Limited (GST AAR Madhya Pradesh)

Sasan Power Limited (GST AAR  Madhya Pradesh) A plain reading of Section 97(2) clearly implies that the any question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in section 97(2), relates to ‘input tax credit’ as def...

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e-way bill for intra-state movement of unmanufactured tobacco not required in MP

In re Ashok Kumar Patel (GST AAR Madhya Pradesh)

The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of unmanufactured tobacco described under Chapter HSN 2401 is not required as per the notification....

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AAR cannot decide on applicability of FTP and related procedure

In re Spentex Industries Ltd. (GST AAR Madhya Pradesh)

M/s. Spentex Industries Ltd. (hereinafter referred to as the Applicant), having its registered office at 51-A, B & C, Sector-Ill, Industrial Area, Pithampur Distt. Dhar (M.P.), are engaged in the manufacture of Textile Yarn. The Applicant are registered with the GSTN holding GSTIN 23AADCK3039P2ZC....

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GST on Supply of bus body on chasis supplied by principal on job work basis

In re Arpijay Fabricators Pvt. Ltd (GST AAR Madhya Pradesh)

Activity of Body Building undertaken by the Applicant, carried out on the chasis supplied by the principal in the capacity of a job worker, would amount to 'Composite Supply' as define under CGST Act 2017/MPGST Act 2017;...

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GST on Complimentary IPL Tickets- Kings XI Punjab withdraws AAR Application

In re Kph Dream Cricket Pvt. Ltd (GST AAR Madhya Pradesh)

Whether free tickets given as Complimentary tickets by Kings XI Punjab for IPL Matches falls within the definition of supply under the CGST Act, 2017 and thus whether the Applicant is required to pay GST on such free tickets?; Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets?...

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Construction of Pooling Substation with transmission line is composite supply: AAR

In re Vihan Enterprises, Swati Dubey (GST AAR, Madhya Pradesh)

What is HSN in which the service of construction of new 33/220 kV Pooling Substation at Badwar, REWA along with associated 220 kV DCDS Transmission Line and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing shall fall?...

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No GST on project management consultancy services under PMAY contract

In re Egis India Consulting Engineers Private Limited (GST AAR Madhya Pradesh)

Whether the Project Development and Management Consultancy services ('PDMC') provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services ('PMC') under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or ...

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