AAR Rajasthan

No exemption from GST on GTA services for Mere non-issuance of consignment note

In re K M Trans Logistics Private Limited (GST AAAR Rajasthan)

In re K M Trans Logistics Private Limited (GST AAAR Rajasthan) The appellant/applicant, vide its application dated 12.06.2019 filed before the Rajasthan Authority for Advance Ruling, had stated that the appellant is a service provider having its registered office at Jaipur, Rajasthan, and providing transport services to various manufactur...

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Fortified Rice Kernels manufactured by JVS Foods classifiable under Chapter 19049000

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan)

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan) Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 […]...

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RUDSOCO is not Government Authority & not eligible for GST exemption

In re Consulting Engineers Groups (GST AAAR Rajasthan)

In re Consulting Engineers Groups (GST AAAR Rajasthan) It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of  notification no. 12/201...

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To calculate margin, purchase cost should be treated as purchase price: AAAR

In re Tej Kumar Jain (GST AAAR Rajasthan)

In re Tej Kumar Jain (GST AAAR Rajasthan) It was held that  notification No, 08/2018-Central Tax (Rate) dated 12.01.2018 clearly used word Purchase price ,  only price paid at the time of purchase can be considered as purchase price to calculate margin. The appellant’s main thrust is that to calculate margin, purchase cost should ...

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Unit of Accommodation is ‘Hostel Seat’ not Hostel Room – AAAR

In re Mody Education Foundation (GST AAAR Rajasthan)

The word 'per unit of accommodation' should be understood as per general practice adopted by large number of service provider in similar business model. In hotels, generally it fixes per room, per suit whereas in hostels, inns and dharmshalas, it fixes per room, per bed, per seat and per person. From the facts mentioned by the appellant, ...

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AAR ruling cannot be given on supplies prior to filing of application

In re Vinayak Buildcon (GST AAAR Rajasthan)

In re Vinayak Buildcon (GST AAAR Rajasthan) It was held that AAR has rightly rejected the application seeking advance ruling as the question posted by the appellant is related to supplies undertaken by them prior to the date of filing of the application. Read AAR Order:- Advance ruling cannot be given on supply already undertaken [&hellip...

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GST payable on Reimbursement of electricity expenses if not on actual basis: AAAR

In re Harish Chand Modi (GST AAAR Rajasthan)

In re Harish Chand Modi (GST AAAR Rajasthan) Reimbursement of electricity expenses had not been made on actual basis by the lessee to lessor as it has been collected in advance with rent and further adjusted by raising the invoice by the lessor. Further, the appellant has failed to establish themselves as pure agent. Reimbursement [&helli...

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GST on supply of Solar water pumping system alongwith installation

In re Utsav Corporation (GST AAAR Rajasthan)

In re Utsav Corporation (GST AAAR Rajasthan) It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504. 2. Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators ...

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ITC not eligible on development work of land to be leased

In re RIICO, Tilak Marg (GST AAAR Rajasthan)

In re RIICO, Tilak Marg (GST AAAR Rajasthan) Input Tax Credit is not only restricted to the goods and services used for construction of immovable property (whether capitalized or not) but also restricted for those goods and services which are used for re-construction, renovation, additions or alterations or repairs, to the extent of capit...

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ITC not eligible on construction of own building, rooms for leasing

In re Indag Rubber Limited (GST AAAR Rajasthan)

In re Indag Rubber Limited (GST AAAR Rajasthan) Appeal has been rejected. The appellant has constructed specific civil structure i.e. building, rooms and roads on his own plot to lease out the same on rent. It was held that construction is on his own a/c and also not covers in the definitions of plant & […]...

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