AAR Madhya Pradesh

ITC on cars further supplied to customers on lease rent

In re M/s. Narsingh Transport (GST AAR Madhya Pradesh)

In re M/s. Narsingh Transport (GST AAR Madhya Pradesh) 1. The Applicant is entitled to avail ITC on cars (passenger vehicles) which are further supplied to customers on lease rent, subject to condition applicable in such supply of services as per notification number 11/2017-Central Tax(Rate) Dated 28.06.17 as amended from time to time and...

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GST on fabrication of bus body on chassis to be supplied by OEMs (Principal)

In re Rohan Coach Builders (GST AAR Madhya Pradesh)

In re Rohan Coach Builders (GST AAR Madhya Pradesh) In respect of the question raised by the applicant we hold that on fabrication of bus body on the chassis to be supplied by the OEMs (Principal) on delivery challan or any other owner of the chassis on which bus body will be fabricated by collecting […]...

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AAR explains exemption notification No. 12/2017-CT(R) w.r.t. training programs

In re M/s.Network For Information & Computer (GST AAR Madhya Pradesh)

In re M/s. Network For Information & Computer (GST AAR Madhya Pradesh) Text and language of the exemption notification No.12/2017-CT(R) shows that the intent of the legislature is to exempt services provided to the Central Government, State Government or Union Territory Administration under any training program for which total expendi...

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IGST payable on ocean freight paid on imported goods under RCM

In re E-DP Marketing Private Limited (GST AAR Madhya Pradesh)

In re E-DP Marketing Private Limited (GST AAR Madhya Pradesh) The Applicant shall be liable to pay IGST on ocean freight paid on imported goods under Reverse Charge Mechanism in terms of Notification No.10/2017-IT(R) and Notification No.8/2017-IT(R) irrespective of the ocean freight component having been a part of the CIF value of importe...

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GST on Mounting of Bus/ Truck /Ambulance body on chassis

In re M/s.Sanghi Brothers (Indore) Private Limited (GST AAR Madhya Pradesh)

In re M/s. Sanghi Brothers (Indore) Private Limited (GST AAR Madhya Pradesh) Mounting of Bus/ Truck /Ambulance body on the chassis to be supplied by the Principal on delivery challan or any other owner of the chassis on which Bus/ Truck /Ambulance body will be fabricated by collecting job work charges including inputs required for [&helli...

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ITC available on passenger vehicles leased to vendors on rent

In re M/s. Narsingh Transport (AAR GST Madhya Pradesh)

In re Ms Narsingh Transport (AAR GST Madhya Pradesh) The applicant desire the advance ruling on the subject that whether the GST paid on these cars provided to their different customers on lease rent will be available to it as INPUT TAX CREDIT(ITC) in terms of Section 17(5) of Central Goods and Service Tax Act, […]...

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No GST exemption to non-clinical body on Healthcare services

In re M/s. J C Genetic India Private Limited (GST AAR Madhya Pradesh)

Applicant has failed to prove their legal status as Clinical Establishment and they are merely working as ancillary or sub-contractors to other accredited companies, and accordingly the Applicant are not entitled to avail exemption under Notification no.12/2017-CT(Rate) and corresponding notification issued under MPGST Act. We hold accord...

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PP Woven Bags/Sacks shall be classifiable under chapter 39: AAR

In re Nargrani Warehousing Private Limited (GST AAR Madhya Pradesh)

In re Nargrani Warehousing Private Limited (GST AAR Madhya Pradesh) Following the ratio of the judgment of Hon’ble High Court of Madhya Pradesh in case of M/s.Raj Packwell Ltd. (Supra) as well as order dtd. 25.10.2018 of the learned West Bengal Appellate of Advance Ruling in case of M/s.Mega Flex Plastics Ltd., both being squarely [...

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P.P. Bags of HDPE strips of width less than 5mm classifiable under chapter 39

In re Nagrani Warehouseing Private Limited (GST AAR Madhya Pradesh)

In re Nagrani Warehouseing Private Limited (GST AAR Madhya Pradesh) Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon’ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of […]...

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No AAR ruling can be given in absence of specific mention of services

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

Applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service....

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