AAR Rajasthan

18% GST on contract for Civil, Structural and PH works services to Govt

In re TATA Projects Pvt Ltd (GST AAR Rajasthan)

he project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex - Kota, Rawatbhatta, Rajasthan....

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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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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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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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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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GST on licensing services for right to use minerals including its exploration & evaluation

In re M/s Aravali Polyart Pvt. Ltd. (GST AAR Rajasthan)

In re M/s Aravali Poly art Pvt. Ltd. (GST AAR Rajasthan) a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (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 [&he...

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Inter-state supplies of used lead acid batteries can be under Margin Scheme: AAR

In re Ms. Shambhu Traders Pvt Ltd. (GST AAR Rajasthan)

In re Ms. Shambhu Traders Pvt Ltd. (GST AAR Rajasthan) 1. The used lead acid batteries qualify to be second hand goods. Accordingly, the Applicant dealer is entitled to operate under the Margin Scheme in respect of the used lead acid batteries. 2. The query raised by the applicant is not specified in Section 97(2) […]...

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Annuity paid instead of toll charges to developers is exempt from GST

In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan)

In re Ms Nagaur Mukundgarh Highways Pvt. Ltd. (GST AAAR Rajasthan) Annuity payment is exempted from GST  in terms of Entry No. 23A of the Notification No.12/2017-Central Tax (Rate) Dt. 28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available. Full ITC of the GST […]...

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Turnkey EPC Project for Solar Plant comes under Works Contract,18% GST payable

In re RFE Solar Private Limited (GST AAAR Rajasthan)

In re RFE Solar Private Limited (GST AAAR Rajasthan) AAAR held that Turnkey EPC contract is a ‘composite supply’ under section 2(30) of the CGST Act, 2017.The said composite supply falls within the definition of Works contract under section 2(119) of the CGST Act, 2017 (SAC9954) and attracts 18% rate of tax (either 9% each [&h...

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GST payable on mechanical cleaning of Saunf (Fennel), Dhaniya (Coriander), Jeera (Cumin seeds)

In re Ms Rara Udhyog (GST AAAR Rajasthan)

In re Ms Rara Udhyog (GST AAAR Rajasthan) A process must satisfy all the three conditions before being declared as the process exempted from GST vide the  entries Nos. 24(i)(i)(c)and 54( c) ibid under the above notifications Nos. 11/2017-Central Tax (Rate) and 12/2017-Central Tax (Rate). Coming to the first condition, we find that the im...

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