AAR Madhya Pradesh

Agriculture Mechanical Sprayer classifiable under CTH 8424 of GST

In re M/s. Ravi Masand (GST AAR Madhya Pradesh)

In re M/s. Ravi Masand (GST AAR Madhya Pradesh) The product Agriculture Mechanical Sprayer will merit classification under Chapter Tariff Head (CTH) 8424 of the GST Tariff and with effect from 25.01.2018, the said product would attract GST @12% in terms of Sr.No.195B of Schedule-II to Notification No.01/2017-CT(R) as amended vide Notifica...

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GST on fees received by school from school(s) for participation in conference

In re by M/s. Emrald Heights International School (GST AAR Madhya Pradesh)

In re by M/s. Emrald Heights International School (GST AAR Madhya Pradesh) a. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the […]...

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18% GST payable on construction of residential quarters for MPPGCL

In re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh)

In re M/s. Madhya Pradesh Power generating Company Limited (GST AAR Madhya Pradesh) 1. Rate of GST on contract for construction of building and structure for colony at village Siveria at 2×660 MW Shree Singaji Thermal Power Project Stage -II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amend...

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IGST payable under RCM on import of Service by Govt for business

In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh)

In re M/s. Directorate of Skill Development (GST AAR Madhya Pradesh) If the service is imported for the purpose of business or commerce even by the Govt then exemption would not be available and Govt need to pay GST under Reverse Charge. This can be further substantiated as per Q No 14 of GST Sectorial […]...

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Classification of service of granting of license by Govt to extract minerals

In re M/s. NMDC Limited (GST AAR Madhya Pradesh)

In re M/s. NMDC Limited (GST AAR Madhya Pradesh) In respect of the first question raised by the Applicant regarding the classification of service by way of granting of license to extract minerals, we rule that the said service shall be classified under Tariff Heading 99733. In respect of the second question raised by the […]...

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GST: Ancillary supplies shall take colors from principal supply

In re M/s. Indo Thai Securities Limited (GST AAR Madhya Pradesh)

In this case stock broking service is the principal supply and all other ancillary supplies shall take colors from the principal supply itself and it shall be classified as principal supplies i.e. Stock Broking Services....

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Nano Rechargeable LED Torch Light classifiable under Chapter Head 8513

In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh)

In re M/s. Prakash Chand Jain (GST AAR Madhya Pradesh) The product in question is essentially a Rechargeable LED Torch Light (as also mentioned on the packing of the product provided by the applicant). It comes equipped with an inbuilt rechargeable battery with AC adapter for recharging purpose. The product, thus, unquestionably merits cl...

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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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