AAR Rajasthan

GST on supply, installation, commissioning and maintenance of Solar Water Pumping Systems

In re M/S Tag Solar System (GST AAR Rajasthan)

In re M/s. Tag Solar System (GST AAR Rajasthan) Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services. Held by AAR 1. As per the statement of [&he...

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IGST payable on transportation of goods by vessel under RCM

In re M/s. Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan)

In re M/s Chambal Fertilizers And Chemicals Limited (GST AAR Rajasthan) a. The applicant is liable to pay IGST on transportation of goods by vessel under Reverse Charge Mechanism (RCM) under Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017. b. Regarding exclusion of any component of expenditure upon imported goods (Ocean f...

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Electric cables cannot be treated as accessories or consumables for petroleum operations

In re M/S Kei Industries Limited (GST AAR Rajasthan)

In re M/S Kei Industries Limited (GST AAR Rajasthan) The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit of the Section 97(2) (b) which is as given under : (b) Applicability of a notification issued under the provisions of the Act Further, the applicant being a registered person, […]...

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18% GST Payable on Laterals of sprinklers such as clamps, bends, tee, coupler, bush, foot button etc.

In re M/s Smita Gupta (Viney Irrigation) Jaipur (Raj) (GST AAR Rajasthan)

In re M/s Smita Gupta (Viney Irrigation) (GST AAR Rajasthan) Issue- Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part of Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2...

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Jaipur Development Authority (JDA) is a Governmental Authority: GST AAR Rajasthan

In re M/S PDCOR Limited (GST AAR Rajasthan)

In re M/S PDCOR Limited (GST AAR Rajasthan) Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity.   Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under...

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18% GST on EPC Contract of solar power plant treated as ‘Works contract’

In re RFE Solar Pvt Ltd. (Authority for Advance Ruling)

The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit Works Contract Services (SAC 9954 ) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and attracts 18% rate of tax under IGST Act, or 9% each under the CGST and SGST Acts, aggregating to 18%....

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GST: Works Contractor to register in state where he has fixed establishment

In re Jaimin Engineering Pvt Ltd (Authority For Advance Ruiling)

In re Jaimin Engineering Pvt Ltd (GST AAR Rajasthan) A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states). While supplying services [&hell...

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Mechanized cleaning of Agriculture produce at installed plant not attract NIL rate of GST

In re Rara Udhyog (GST AAR Rajasthan)

The activity of mechanized cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders does not fall under intermediate production process as job work in relation to cultivation of plants. ...

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No GST on reimbursement of expense to Liaison office in India by HO

In re Habufa Meubelen B.V.(Indian Liaison Office) (GST AAR Rajasthan)

If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers ,except those which are required for normal functioning of the office, on behalf of Head Office, then the reimbursement of expenses and s...

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GST on Bio Fertilizer or Organic Manure

In re Rhizo Organic ( GST AAR Rajasthan)

The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand name, will be taxable under GST @ 5%....

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