AAR Rajasthan

18% GST on earthwork (Excavation in soil, hard rock excavation etc.)

In re M/s Ashok Kumar Choudhary (GST AAR Rajasthan)

In re M/s Ashok Kumar Choudhary (GST AAR Rajasthan) What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra Samruddhi Mahamarg)? We find that the activity carried out by the applicant does not involve supply of goods what...

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GTA Service provider cannot avoid GST by not issuing LR/GR/consignment note

In re M/s K M Trans Logistics Private Limited (GST AAR Rajasthan)

In re M/s K M Trans Logistics Private Limited (GST AAR Rajasthan) 1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply? To issue an E-way bill, it is mandatory to mention the transport document number [&hell...

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Treatment of ITC when by-product Cotton Seed Oil Cake is taxable at 0%

In re M/s Parmod Kumar Singala (GST AAR Rajasthan)

In re M/s Parmod Kumar Singala (GST AAR Rajasthan) 1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%? As per Section 17(2) of GST Act, 2017 the amount of credit shall be […]...

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AAR Rajasthan allows ‘Gifts on Airline Solutions’ to withdrawn application

In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan) Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Since the applicant has withdrawn the application, […]...

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GST Payable on execution related to transmission system of RVPN for customers

In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan)

In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan) 1. Whether facilitating the execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work is a `Supply’ in terms of Section 7 of the...

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AAR Rajasthan allows ‘Indo Autotech’ to withdrawn application

In re M/s Indo Autotech Limited (GST AAR Rajasthan)

In re M/s Indo Autotech Limited (GST AAR Rajasthan) The applicant has purchased industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajasthan 302037 on long term lease. The developer i.e. M/s Mahindra World City has charged GST 18% on lease premium value of industrial plots under HSN 997212. 2. QUESTIONS ON WHICH ...

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Admissibility of ITC of Tax paid or deemed to have been paid- AAR allows withdrawn of application

In re M/s Indo Autotech Limited (GST AAR Rajasthan)

In re M/s Indo Autotech Limited (GST AAR Rajasthan) Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At […]...

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GST under RCM Payable on transportation Charges of cotton seed oil cake

In re M/s Sanjay Kumar Jain (GST AAR Rajasthan)

In re M/s Sanjay Kumar Jain (GST AAR Rajasthan) The applicant uses service of GTA for transportation purpose, hence the applicant is recipient of service and concerned GTA is service provider. Being recipient of services the applicant is liable to pay GST as per the provisions mentioned in the above said Notification. Further, during the ...

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ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan)

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of […]...

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Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

In re Shri Kailash Chandra (GST AAAR Rajasthan)

In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tenders for designing, providing, installati...

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