AAR Punjab

GST on ‘coal rejects’ whose invoice is raised upon washery/job-worker

In re Punjab State Power Corporation Limited (GST AAR Punjab)

In re Punjab State Power Corporation Limited (GST AAR Punjab) (i) Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery/job-worker, is taxable under GST Act and Compensation Cess Act in the hands of Applicant? Yes, Coal rejects are to be classified under HSN 2701 and are taxable at 5% GST Rate Rs. [&hell...

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GST on GTA services in respect of Cotton seeds (Banaula)

In re Ahuja Industries (GST AAR Punjab)

Are Cotton Seeds Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017 dated 28 June, 2017 Tariff heading 9965/996712?...

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Advance ruling cannot be given if application Fees not paid in full

In Re Bhawani Founders & Engg Works (GST AAR Punjab)

In re Bhawani Founders & Engg Works (GST AAR Punjab) 1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks? 2. What is the classification and rate of Goods and Services Tax for […]...

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No ruling on Advance Ruling application if requisite fees not paid

In re Kaka Ram Hari Chand (GST AAR Punjab)

In re Kaka Ram Hari Chand (GST AAR Punjab) Applicability of Notification No. 12/2017-Central Tax (Rates) dt. 28.06.2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to ‘agriculture produce’, vide entry No. 21(a) in the table appended to the said Notification read with defin...

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Advance Ruling application without payment of requisite fee not valid

In re Tarsem Chand Garg Contractor (GST AAR Punjab)

In re Tarsem Chand Garg Contractor (GST AAR Punjab) The requisite fee for filling Advance Ruling application is Rs. 10,000/-(Rs. 5,000 each for CGST and SGST), but the applicant has deposited only Rs. 5,000/- under SGST Act. Despite giving multiple opportunities, the applicant has not deposited the required pending fee of Rs. 5,000 under ...

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Roof Mounted Air-Conditioning classifiable under HSN Heading 8415

In re Ess Ess Kay Engineering Company private Limited (GST AAR Punjab)

Roof Mounted Air-Conditioning unit manufactured by the applicant are classifiable under HSN Heading 8415 and the classification of the goods shall not alter on account of supply by them to Railways....

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GST on providing free complimentary Cricket Match tickets

In re KPH Dream Cricket Private Limited (GST AAAR Punjab)

In re KPH Dream Cricket Private Limited (GST AAAR Punjab) (a) Activity of providing free complimentary Cricket Match tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person [&he...

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GST: Vividha Infrastructure withdraws advance ruling application

In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab)

In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab) (i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant’s hands? (ii)What will be the rate of GST on following Tariff based charges which will be required to be mentioned in the...

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GST: AAR Punjab allows Vividha Infrastructure to withdraw application

In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab)

In re Vividha Infrastructure Pvt. Ltd (GST AAR Punjab) Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant to common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law. FULL TEXT OF THE ORDER OF AUTHORITY...

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GST: AAR Punjab allows Harsh Agro and others to withdraw application

In re Harsh Agro and others (GST AAR Punjab)

In re Harsh Agro and others (GST AAR Punjab) 1. M/ s Harsh Agro and others, as detailed in the table above and hereinafter referred to as ‘applicants’, had submitted an application for advance ruling in form GST ARA-01 dated 05.06.2018 seeking to know “whether GST is exempt or is applicable on the private Entrepreneurs ...

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