AAR Rajasthan

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) Also Read AAAR Ruling- GST Advance ruling cannot be given on transaction prior to date of Application for Advance Ruling FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN The Issue raised by the applicant is fit to pronounce advance ruling as it falls under ambit […]...

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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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GST on Cold Storage services related to Agricultural & Other Produce

In re Sardar Mal Gold Storage & Ice Factory (GST AAR Rajasthan)

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST....

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No GST on supply of Cold storage services for Agriculture Produce: AAAR

In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan)

In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) The Appellant had submitted a list of various products categorised from Group A to Group C and the process done on those agriculture commodities before they come into cold storage in order to seek advance ruling that whether the goods which comes for […]...

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GST payable on non-tariff charges recovered by electricity distribution Company

In re M/s Tp Ajmer Distribution Limited Florence (AAR Rajasthan)

Under GST Act , The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemption and M/s TPADL is liable to pay tax on the aforesaid recovery made from their customers....

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Jaipur Development Authority is Govt Authority for Charging of GST: AAR

In re TATA Projects Limited - SUCG Consortium (AAR Rajasthan)

In re TATA Projects Limited – SUCG Consortium (AAR Rajasthan) Issue- The issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Authority/ Entity or not? and the nature of Services provided under the contract are covered under Sl.no.3(vi)(a) of notification no. 11/2017-Central ...

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October 2021