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 GCST […]
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.
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 […]
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 […]
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 FOR ADVANCE RULING,PUNJAB 1. […]
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 Godowns […]
In re Sukhbir Agro Energy Limited (GST AAR Punjab) 1. M/s Sukhbir Agro Energy Limited, Guru Harsahai, Punjab, hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 06.08.2018 seeking to know “whether the items purchased/to be purchased and used/to be used for producing/generating electricity […]
AAR held that Fortified Rice Kernels FRK manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18% (SGST 9 % + CGST 9 %).
Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243 of the Constitution.
In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab) Question: What is the classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction / widening of roads by the […]
