AAR Rajasthan

Supply already undertaken- Application for advance ruling not maintainable

In re Vyom Food Craft Private Limited (GST AAR Rajasthan)

In re Vyom Food Craft Private Limited (GST AAR Rajasthan) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant […]...

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Supplies already undertaken are out of purview of Advance Ruling

In re SPML Infra Limited (GST AAR Rajasthan)

In re SPML Infra Limited (GST AAR Rajasthan) We observe that purpose of Advance ruling is to provide certainty of tax liability in advance in relation to a future activity to be undertaken by the applicant and help the applicant in planning about GST liability on activities well in advance along with proper interpretation and […]...

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GST on affiliation provided by Kota University to its constituent colleges

In re University of Kota (GST AAR Rajasthan)

Affiliation provided by Kota University to its constituent colleges for imparting education is a supply and taxable under GST. Amount collected by way of affiliation fees is not exempted vide SI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017 as amended....

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Housing Board established by the government is a ‘Government Authority’

In re Rajasthan Housing Board (GST AAR Rajasthan)

Whether the Rajasthan Housing Board is covered under the definition of Governmental Authority as defined in clause (zf) Paragraph 2 vide notification no. 12/2017-Central Tax (Rate) dated 28.06.2017?...

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GST on Operation & Maintenance of Mansi Wakal dam on ESCO Model

 In re Secure Meter Limited (GST AAR Rajasthan)

ARA  were of the view that the activities to be undertaken by the applicant in respect of Operation & Maintenance of Mansi Wakal dam is a single supply and cannot be treated as distinct supplies....

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AAR Rajasthan allows ‘Samarpan Processing’ to withdraw application

In re Samarpan Processing Private Ltd. (GST AAR Rajasthan)

In re Samarpan Processing Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 16.08.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ...

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AAR Rajasthan allows ‘Celebal Technologies’ to withdraw application

In re Celebal Technologies Private Ltd. (GST AAR Rajasthan)

In re Celebal Technologies Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 01.09.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ...

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Applicant seeking Advance ruling not maintainable if Applicant is not supplier

In re Board of Secondary Education Rajasthan (GST AAR Rajasthan)

In re Board of Secondary Education Rajasthan (GST AAR Rajasthan) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant […]...

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Value of diesel provided free of cost by service recipient not includible in value of GTA service

In re Sunil Giri (GST AAR Rajasthan)

The value of diesel filled free of cost (FOC) by the service recipient is not includable in the value of the GTA service proposed to be provided by the Applicant in the facts and circumstances of the present application subject to conditions as mentioned in draft Transport Service Agreement/ contract incorporated in the body of this decis...

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Unmanufactured tobacco pre-mixed with lime classifiable under CTH 24012090

In re Gyankeer Products Private Limited (GST AAR Rajasthan)

The product intended to be manufactured by the applicant and supplied with brand name Keer Kokil is unmanufactured tobacco and is classifiable under CTH 2401 20 90...

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