AAR Rajasthan

Khadi readymade garments classifiable under Chapter heading 62

In re M/s Udyog Mandir (GST AAR Rajasthan)

In re M/s. Udyog Mandir (GST AAR Rajasthan) Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?   Khadi readymade garments are not covered under the entry of 130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax (Rate) dated 28.06.2017. If […]...

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Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer & Rubber Grommets classifiable under HSN 4016

In re M/s Laxmi Rubber Industries (GST AAR Rajasthan)

The goods manufactured and supplied by the applicant viz. Rubber Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets are classifiable under Chapter Heading 4016 and attract GST @ 18% (CGST 9% + SGST 9%)....

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GST on individual metal parts of Sprinkler / drip irrigation system

In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan)

In re M/s Laxmi Agrotech Steel (GST AAR Rajasthan) Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under […]...

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Branded Frozen Chicken supplied in container falls under HSN 02071200

In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Gitwako Farms India Pvt. Ltd. (GST AAR Rajasthan) What is the classification when the Frozen Chicken is sold in packaged form and it’s HSN code? The Branded Frozen Chicken supplied in a unit container is classifiable under HSN Code 02071200. Whether frozen chicken as sold by the company is exempt under Entry […]...

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ITC on Repairing &Furniture & Fixture repairing work to Hotel

In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Rambagh palace Hotels Pvt. Ltd. (GST AAR Rajasthan) Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will […]...

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Individual supplies of goods or services cannot be held as Composite Supply

In re Sandvik Asia (P) Ltd., (GST AAAR Rajasthan)

In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan) Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) o...

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Natural Calcite Powder classifiable under HSN Code 25309030: AAR

In re Mohan Infinity (GST AAR Rajasthan)

Natural Calcite Powder in essence is a Calcite in powder form and thus can be classified under HSN Code 25309030 and attracts GST @ 5% (CGST @ 2.5% and SGST @ 2.5%)....

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GST Rate on Services & Composite supply by Municipal Corporation

In re Municipal Corporation Pratapgarh (GST AAR Rajasthan)

In re Municipal Corporation Pratapgarh (GST AAR Rajasthan) Applicant being a local authority is engaged in receipt of various kinds of services provided by different contractors on which applicability of GST and GST TDS will be -: a. Pure Services will attract Nil rate of duty and provisions of GST TDS will not be applicable. […]...

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GST on Licensing services by Government for right to use minerals

In re Wolkem Industries Ltd (GST AAR Rajasthan)

The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257 (Licensing services for the right to use minerals including its exploration and evaluation) sub heading 997337 of notification number 11/2017-CT (Rate) dated 28....

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GST on providing service for procurement of agricultural produce

In re Rajasthan Rajya Sahakari Kriya Vikriya Sangh Ltd (GST AAR Rajasthan)

In re Rajasthan Rajya Sahakari Kriya Vikriya Sangh Ltd (GST AAR Rajasthan) 1. Whether the applicant is liable for charging goods and service tax under the RGST Act, 2017 and CGST Act, 2017 on providing service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti...

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