In re Lonza India Private Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Lonza India Private Limited, vide reference ARA No. 23 Dated 07.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA The present application has been […]
The application is filed after the service is over. The work is over. Hence application is not maintainable as per Sec 95(a), so same cannot be admitted.
Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?
The Application in GST ARA Form No. 01 of M/s. Aditya Birla Sun Life Insurance Company Limited, vide reference ARA No. 32 dated 05.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
1. What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment? The applicant has submitted a letter via email dated 03.12.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.
AAR held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit and @ 5% without ITC.
AAAR held that head office using all its human resources to facilitate the operational requirements of the branch offices/units by way of procuring common input services on behalf of the branch offices/units thereby, providing the services, therefore, allocation and recovery of any amount including its employees salary cost from the branch offices/units will be subject to GST. Hence, the allocation and recovery of the salary of the employees of the head office from the branch office/units will be subject to GST.
In re Integrated Decisions And Systems India Pvt Ltd (GST AAR Maharashtra) Employer arranging transportation facility for their employees does not fall under the definition of business The AAR, Maharashtra in the matter of M/S. Integrated Decisions and Systems (India) Pvt. Ltd. [Advance Ruling No. GST-ARA-116/2019-20/B-113 dated December 16, 2021] held that, arranging the transport […]
AAR held that, GST payable on electricity charges and water charges as per meter reading and collected from the recipients on actual reimbursement basis. Further, there is no authorization, obtained to act as pure agent and to make payment to third parties, therefore the assessee cannot be considered as a pure agent.
In re Parker Hannifin India Pvt. Ltd. (GST AAR Maharashtra) Whether the CNG Dispenser manufactured and supplied by the Applicant is correctly covered in SL. No. 422, Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017 as amended and corresponding notifications issued under integrated GST and State GST Acts? The product catalog […]
