AAR Madhya Pradesh

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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No GST on Late payment surcharge related to electricity distribution & transmission

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

The Delayed payment surcharge/ Late Payment Surcharge/ Surcharge on outstanding amount (by whatever name called) cannot be treated as separate service and same shall be included in the value of initial supply to which such charges relate, and the portion of Delayed payment surcharge attributable to exempted supply will be exempted and the...

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Mouth freshener comes Under Chapter Heading 2106 & 18% GST chargeable

In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh)

In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh) We find that the present application seeks Ruling on appropriate classification of goods manufactured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same ...

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Composite supply of materials & erection work is supply of service

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

The composite supply of works contract as defined at Section 2 of CGST Act '2017 and MPGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act '2017 and MPGST Act, 2017....

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‘Militry Malai Mithai’ is ‘Sweetmeat’; 5% GST applicable: MP AAR

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

In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh) product in question i.e. ‘Militry Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main ingredients with Emulsifiers etc. put up in small sachet/pouch in semi-liquid (paste) consistency, ready for consumption. The produ...

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GST Rate on Supply of minerals & erection work as work contract services

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

In the instant case, the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract and falls under entry no. (ii) of S. No. 3 of the table of notification no. 11/2017 — Central Tax (Rate), Dated — 28...

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No AAR ruling on applicability of GST notification due to insufficient information

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

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh) We find from the application that the Applicant has made a specific mention of Sr. No.3A to notification no. 12/2017, which provides NIL rate of GST for composite supply of goods and services where the value of supply of goods constitute [&hellip...

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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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