AAR Rajasthan

Bonus passed by Del credere agent to customer is not in the nature of a supply

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan)

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan) The amount passed on to the customer by DCA on account of the early payment before credit period allowed by principal Whether any supply arises in this transaction?  The additional bonus passed on by the applicant (DCA) to the customer, is […]...

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GST on Maintenance & Repair services of commercial & industrial machinery

In re Sandvik Asia Pvt. Ltd. (GST AAR Rajasthan)

Whether the maintenance services rendered on customers equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement should be classified as composite supply or as mixed supply?...

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GST on composite supply under ESCO model

In re Shri Kailash Chandra (GST AAR Rajasthan)

In re Shri Kailash Chandra (GST AAR Rajasthan) Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it?  In the given contract, the activity of O […]...

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No GST on Cold storage Charges for storing of eggs

In re ShubhLaxmi Cold Storage & Ice factory (AAR Rajasthan)

In re Shubh Laxmi Cold Storage & Ice factory (GST AAR Rajasthan) Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 [&hellip...

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GST Rate on supply of Solar Power Generating System

In re Frizo India Private Limited (AAR Rajasthan)

In re Frizo India Private Limited (GST AAR Rajasthan) Applicable GST Rate on supply of Solar Power Generating System- In instant case the nature of work is of Erection, Procurement and Commissioning of Solar Generating System which falls under the ambit ‘Works Contract Services’ (SAC 9954) of Notification no. 11/2017 Central T...

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Rate of GST on Ramming Mass & crushed quartz stones

In re Raghav Productivity Enhancers Limited (AAR Rajasthan)

In re Raghav Productivity Enhancers Limited (GST AAR Rajasthan) Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax under GST (9% CGST + 9% SGST). Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax […]...

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Full ITC eligible on Road Construction Services which is liable to tax: AAR

In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan)

In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan) 1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017. 2. The Applicant is entitled to claim ITC on supplies […]...

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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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