In re M/s Gifts on Airline Solutions Pvt. Ltd. (GST AAR Rajasthan) Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Since the applicant has withdrawn the application, […]
In re M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited (GST AAR Rajasthan) 1. Whether facilitating the execution of works requiring modification/ augmentation/ shifting/ additions to the transmission system of RVPN at the specific request of the consumer/intending agency under Deposit Work is a `Supply’ in terms of Section 7 of the CGST Act, 2017? Facilitating […]
In re M/s Indo Autotech Limited (GST AAR Rajasthan) The applicant has purchased industrial plots in Mahindra World City located in Tehsil- Sanganer, Jaipur, Rajasthan 302037 on long term lease. The developer i.e. M/s Mahindra World City has charged GST 18% on lease premium value of industrial plots under HSN 997212. 2. QUESTIONS ON WHICH […]
In re M/s Indo Autotech Limited (GST AAR Rajasthan) Note: Under Section 100 of the CGST/ RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/ RGST Act, 2017, within a period of 30 days from the date of service of this order. At […]
In re M/s Sanjay Kumar Jain (GST AAR Rajasthan) The applicant uses service of GTA for transportation purpose, hence the applicant is recipient of service and concerned GTA is service provider. Being recipient of services the applicant is liable to pay GST as per the provisions mentioned in the above said Notification. Further, during the […]
In re Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. (GST AAR Rajasthan) Central Government by way of Notification No. 50/2018 (Central Tax) dated 13.09.2018 appointed the 1st day of October, 2018, as the date on which the provisions of section 51 of the said Act shall come into force with respect to persons specified under […]
In re M/S Vedant Synergy Pvt. Ltd. (GST AAR Rajasthan) The goods and services supplied by the applicant are classifiable under HSN 998316 (Information technology infrastructure and network management services) attracting GST @ 18% (SGST 9% + CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN Note: Under Section 100 of the CGST/RGST […]
What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified under SAC 9973 specifically under 997337 as Licensing Services for the right to use minerals including its exploration and evaluation or as any other Service? On given Services, tax is payable by Service receiver under Reverse Charge Mechanism owing to Notification No. 13/2017-Central Tax (Rate) dated 28.06.2018?
In re Greentech Mega Food Park Pvt. Ltd. (GST AAR Rajasthan) Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST? If the present transaction of giving land on […]
In re National Highway Authority of India (Regional Office) (GST AAR Rajasthan) We observe that the applicant is a Central Government entity whose primary work is building roads and bridges. Shifting, dismantling and raising of transmission lines is done by the applicant as and when required for safe electrical clearances during the widening of the […]
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