AAR Madhya Pradesh

AAR explains applicable date of Amendment to GST notifications

In re Dee Vee Projects Ltd. (GST AAR Madhya Pradesh)

In re Dee Vee Projects Ltd. (GST AAR Madhya Pradesh) Q1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) i.e., whether the GST rate 18% or 12% is […]...

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Eligibility for inputs tax credit on Demo Vehicles

In re Khatwani Sales And Services LLP (GST AAR Madhya Pradesh)

Eligibility for inputs tax credit on Demo Vehicles can not be decided on the basis of their capitalisation, or payment of GST at the time of their sale in the subsequent year....

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GST on construction of Water Park, Water Slides, Wave Pool etc.

In re Atriwal Amusement Park (GST AAR Madhya Pradesh)

In re Atriwal Amusement Park (GST AAR Madhya Pradesh) Regarding the eligibility of ITC in case of Input Tax paid on Purchase of Water Slides, we have to state that Water Slides shall fall within the meaning of the term apparatus, equipment and machinery and therefore, shall be eligible for claim of ITC. Regarding the […]...

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18% GST payable on coal handling & distribution charges

In re Agarwal Coal Corporation Pvt. Ltd. (GST AAR Madhya Pradesh)

In re Agarwal Coal Corporation Pvt. Ltd. (GST AAR Madhya Pradesh) Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of […]...

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ITC on Lifts procured & installed in hotel building not eligible

In re Jabalpur Hotels Pvt Ltd (GST AAR Madhya Pradesh)

AAR held that  input tax credit of tax paid on Lifts procured and installed in hotel building shall not be available to the applicant as the same is blocked in terms of Section 17(5)(d) of the CGST Act 2017, become an integral part of the building....

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GST on mounting of Bus/Truck Body by job worker on chassis supplied by principle

In re V E Commercial Vehicles Limited (GST AAR Madhya Pradesh)

In re V E Commercial Vehicles Limited (GST AAR Madhya Pradesh) Whether mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges including cost of certain material that was consumed during the process of job work would be classified as supply of […]...

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Supply, installation & fixing of furniture cannot be a works contract

In re Methodex System Pvt. Ltd. (GST AAR Madhya Pradesh)

The supply, installation and fixing of furniture, customized or customized cannot be a works contract, as the items of furniture have been made or manufactured at the supplier's place which have been installed or fixed at the place of the recipient. Such installed or fixed items of furniture can be removed/ moved to any place without dama...

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GST on amount received from government departments for doing research work & study

In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh)

In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh) The amount recovered by the applicant from other government departments for doing research work and study, which help them make policies or understand its impact, shall be exempt subject to satisfaction of conditions laid down under Entr...

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No GST on Bio Processed Meal for Animal Feeding (AAR Revises Order)

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

In re Vippy Industries Ltd. (GST AAR Madhya Pradesh) In a revised order AAR Madhya Pradesh Held that The product Preparation of a kind used in Animal Feeding – Bio Processed Meal’ is entitled to classify under HS code 23099090 and therefore entitled to clear the said goods for specific use of Animal Feeding without […]...

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ITC not admissible on goods and services used in construction of warehouse used for letting out on rent

In re Unity Traders (GST AAR Madhya Pradesh)

ITC is not admissible on the goods and services received and used in the construction of warehouse used for letting out on rent as per the Section 17(5)(d) of CGST Act, 2017....

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