AAR Rajasthan

Labour supply services classifiable under Chapter head 9986

In re Manju Devi, (M/s M.D. Enterprises) (GST AAR Rajasthan)

Exemption available to 'supply of farm labour' services falling under Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated Tax (rate) dated 28.06.2017 is not available to supply of manpower services falling under SAC 99851....

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No GST on Labour contract services for construction of flats under PMAY

In re Sevak Ram Sahu (M/s. S.R.S. Enterprises) (GST AAR Rajasthan)

Services of pure labour contract supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works under PMAY is exempted from GST vide Entry 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 ...

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ITC on Hotel Construction- AAR allows withdraw of application

In re Geetastar Resorts Pvt. Ltd. (GST AAR Rajasthan)

In re Geetastar Resorts Pvt. Ltd. (GST AAR Rajasthan) Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? Since the applicant has withdrawn the application, therefore, no ruling is given. FULL TEXT ...

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Ancillary Services to tour operators are ‘Support Services’- 18% GST

In re Crown Tours and Travels (GST AAR Rajasthan)

The services provided by the supplier are not in the nature of services provided by Tour Operator, the said supply of services cannot be classified under SAC 9985(i) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017....

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GST Registration requirement in another state is beyond AAR jurisdiction

In re T & D Electricals (GST AAR Rajasthan)

The applicant has raised a question, whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? In this regard we observe that the question raised by the applicant is outside the purview of this authority. The authority for Advance Ruling is created under SGST/UTSGST...

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No advance ruling if question raised by applicant turns redundant

In re Wonder Cement Limited (GST AAR Rajasthan)

Contention of the applicant that there is no asset transfer, has been resolved by the RRVPNL by issuing corrigendum dated 24.09.2019. After issue of the said corrigendum the question raised by the applicant turned redundant and therefore no advance ruling is required to be given....

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No ITC of GST related to setting up of MRO facility for applicant

In re Indag Rubber Limited (GST AAR Rajasthan)

In re Indag Rubber Limited (GST AAR Rajasthan) Q. Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a. […]...

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GST on ticket charges for Toy Train / Pedal Boat Facility in Park

In re Chandmal Narayandas Consortium (GST AAR Rajasthan)

In re Chandmal Narayandas Consortium (GST AAR Rajasthan) The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&hel...

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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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