The Unleavened Flatbreads products such as plain chapatti, Tortilla, Tortilla Wraps, roti, Roti rolls, Wraps, Paratha and Paratha wraps are covered under Entry No. 99 A of Schedule I and they would be liable to tax @ 5% (2.5 % each for CGST and MGST and 5 % for IGST).
The applicant, on this issue of supply of concerned materials, is not a supplier of goods/services and as per the provisions of Section 95 of the CGST Act, they cannot raise this question. Hence the question is not answered.
The basic issue before us is whether on transfer of Machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as supply under GST.
In re Uttara Impex Private Limited (GST AAR Maharashtra) UTTRA IMPEX PRIVATE LTD is engaged in trading of various poultry feed products But company is facing some ambiguity in correct classification of Products (which are those products is not specified in question). In companies view products shall be covered under the HSN CODES 2301, 2302, […]
In case the intermediary services are provided to the recipient located outside India, the inter-state provisions as contained under section 7(5) (c) shall be applicable and hence IGST is payable under such transaction.
In the appeal of M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra), the appellate authority clarifies the interpretation of ‘brand name’ regarding packaging and GST exemptions. Also, read about the GST AAR ruling on Aditya Birla’s cereal packs.
In re Bajaj Finance Limited (AAR GST Maharashtra) Exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above the same fails the test of being a ‘loan’, ‘deposit’ or ‘advance’, or […]
In re Bajaj Finance Limited (GST AAR Maharashtra) Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? In the present case, as per details presented before us, we clearly find that there is a clear understanding or agreement between the parties in the present case to […]
In re M/S Spaceage Syntex Pvt Ltd. (GST AAR Maharashtra) Duty Credit Scrips and DFIAs are not one and the same or similar at all. They are different incentives given to exporters with different conditions and have been separately defined and explained in different Chapters of the FTP. Even though both are an incentive to […]
Learn about the GST AAAR Maharashtra ruling on Input Tax Credit for CMS Info Systems Ltd. on purchase of cash carry vans used for cash management business.
