AAR Rajasthan

GST payable on supply of Infrastructure for Household electrification to AWNL

In re ARG Electricals Pvt. Ltd. (GST AAAR Rajasthan)

In re ARG Electricals Pvt. Ltd. (GST AAAR Rajasthan) The Ajmer Vidyut Vitran Nigam Limited (hereinafter called as AWNL) had invited bids for providing of Rural Electricity Infrastructure for Household electrification in selected blocks of Dungarpur District of Ajmer DISCOM under Rajiv Gandhi Grameen Vidhyutikaran Yojana scheme on turnkey ...

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GST: AAR allowed ‘Trucity Developers’ to withdraw application

In re Trucity Developers LLP (GST AAR Rajasthan)

In re Trucity Developers LLP (GST AAR Rajasthan) Q. Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017 read with clause No. 5 of schedule III? A. We observed that, authorized signatory […]...

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GST on bullet proof body building on motor vehicles

In re Jeet & Jeet Glass and Chemicals Pvt. Ltd (GST AAR Rajasthan)

In re Jeet & Jeet Glass and Chemicals Pvt. Ltd (GST AAR Rajasthan) The activity carried out by the applicant by making bullet proof body building (in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles (2.5 Ton capacity) of Chapter heading 87 of the Customs […]...

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GST under RCM on salary to Directors- AAR allowed application withdrawal

In re Man Structurals (P) Ltd. (GST AAR Rajasthan)

In re Man Structurals (P) Ltd. (GST AAR Rajasthan) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Directors of the company who is paid salary as per employment contract? We observe that Shri Madhu Sudan Sharma, authorized representative of the applicant, submitted a letter dated 29.06.2020 addressed to this...

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GST on Tour Operator services to Main Tour Operator

In re Crown Tours & Travelers (GST AAR Rajasthan)

In re Crown Tours & Travelers (GST AAR Rajasthan) Whether the rate of 5% under heading 9985(i) is applicable on transaction which the Applicant intents to undertake wherein a single invoice is raised in respect of all the services i.e. local transportation services along-with services like sightseeing, tour guide, elephant ride etc., ...

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GST on remuneration to Directors- AAAR Rajasthan clarifies

In re Clay Craft (India) Pvt. Ltd (GST AAAR Rajasthan)

Remuneration paid to indepedent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable....

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GST applicable on Lease with RLDA for a period of 99 years: AAR

In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan)

In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan) The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial...

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GST on supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure

In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan)

In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan) 1. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act? ♦ The work ...

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Mining Support Service falls under HSN 998622 & attracts 18% GST

In re KSC Buildcon Private Limited (GST AAR Rajasthan)

Applicant is providing supporting service related to mining. The said service is classifiable under HSN 998622. The rate of GST on the said service is 18% (CGST 9% + SGST 9%) as provided under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)....

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GST on supply of various services with Hostel Accommodation service

In re Kalani Infrastructure Private Limited (GST AAAR Rajasthan)

In re Kalani Infrastructure Private Limited (GST AAAR Rajasthan) The appellant is supplying various services like supply of  food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel acoomodation service. AAAR is of the view t...

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