AAR Madhya Pradesh

18% GST on Supply of minerals & erection work as work contract services

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

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) As per the Memorandum of Association of the Company, Main objects to be pursued by the Company on its incorporation is to carry on the business of purchasing, selling, importing, exporting, selling, trading of electrical energy, including formulatio...

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‘Militry Malai Mithai’ classifiable as ‘Sweetmeat’: GST AAR

In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)

The product 'Militry Malai Mithai' as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as 'Sweetmeat' and would be chargeable to 5% GST ...

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18% GST Payable on works contract undertaken by MPPKVVCL

In re Madhya Pradesh Paschim Kshetra Vidyut Vitran co.Ltd. (GST AAR Madhya Pradesh)

In re Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (GST AAR Madhya Pradesh) The applicant – Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (MPPKVVCL) wishes to know whether clause (vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works c...

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GST on food, soft drink & ITC on Movie Distributor revenue share bill

In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAR Madhya Pradesh)

In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAR Madhya Pradesh) Q1. Whether GST @5% can be charged on food, soft drinks, and snacks sold in the Snack Bar & Food Court in terms of Notification no.46/2017; In respect of Question 1, we hold that the items supplied in Snack Bar and Food Court shall […]...

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

In re Ashok Kumar Patel (GST AAR Madhya Pradesh)

In re Ashok Kumar Patel (GST AAR Madhya Pradesh) Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco nuder CTH 2401. 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 tob...

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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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