AAR Madhya Pradesh

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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GST on Goods supplied under turnkey Contract in case of multiple independent contracts

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

Goods supplied under a turnkey Contract, where there are multiple independent contracts, of which some are not in the nature of Works Contract, shall not be included in the value of contract in the nature of a works contract merely on account of the fact that goods are being supplied under Turnkey Contract, part of which is in the nature ...

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GST exempt on Rural Electrification work falling under article 243G

In re Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (GAT AAR Madhya Pradesh)

The work entrusted to the applicant as mentioned above is covered under the article 243G of the constitution as the function entrusted to the Panchayat i.e., Rural Electrification including distribution of Electricity. However, the applicant work is not covered under Article 243W of the constitution as the function entrusted to the munici...

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