AAR Rajasthan

GST payable on mining lease Royalty Paid to State Govt under RCM

In re M/s Vinayak Stone Crusher (GST AAR Rajasthan)

In re M/s Vinayak Stone Crusher (GST AAR Rajasthan) a. The service provided by the State of Rajasthan to the applicant for which royalty is being paid is classifiable under 997337. b. The rate of GST on service provided by the State of Rajasthan to the applicant for which royalty is being paid is 18% (SGST […]...

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Slabs of Quartz (Artificial Stone) is classifiable under HSN Code 68101990

In re Ms. Pacific Quartz Surfaces LLP (GST AAR Rajasthan)

In re Ms. Pacific Quartz Surfaces LLP (GST AAR Rajasthan) 1. What is the classification of Slabs of Quartz (Artificial Stone)? The Slabs of Quartz (Artificial Stone) is classifiable under HSN Code 68101990. 2. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)?  The applicable rate of GST on Quartz Slabs […...

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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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GST on bus body building; AAR allowed withdrawal of Application

In re Azad Coach Pvt Ltd (GST AAR Rajasthan)

The applicant provides quotation to the customer for the manufacturing/fabrication of bus body (final price after manufacturing/ fabrication). It is pertinent to mention here that in the process of manufacturing/fabrication of bus body, the chassis of vehicle is provided by the customers itself and the applicant has no role in purchase o...

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GST on activity of O & M of Fluoride control project on ESCO Model

In re G A Infra Pvt Ltd (GST AAR Rajasthan)

Whether the activity of 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?...

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