AAR Rajasthan

ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan)

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of […]...

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Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

In re Shri Kailash Chandra (GST AAAR Rajasthan)

In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tenders for designing, providing, installati...

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18% GST payable on licensing services for right to use minerals including its exploration & evaluation

In re Aravali Polyart (P) Ltd. (GST AAAR Rajasthan)

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...

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GST TDS provisions applicable only to persons specified U/s. 51(1)(d)

In re Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. (GST AAR Rajasthan)

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 […]...

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GST on goods and services supplied to implement and maintain Software VC up to Gram Panchayat Government offices

In re M/S Vedant Synergy Pvt. Ltd. (GST AAR Rajasthan)

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 ...

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GST on shifting of power transmission towers/lines to widen National highways

In re National Highway Authority of India (Regional Office) (GST AAR Rajasthan)

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 widen...

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18% GST payable on leasing of immovable property for 99 years

In re Greentech Mega Food Park Pvt. Ltd. (GST AAR Rajasthan)

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 […]...

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GST on conference and exhibition Services to delegates & exhibitors

In re Ms. All Rajasthan Corrugated Board and Box Manufacturers Association (GST AAR Rajasthan)

In re Ms. All Rajasthan Corrugated Board and Box Manufacturers Association (GST AAR Rajasthan) I. The Service provided by the applicant to the delegates and exhibitors is a composite supply and classifiable under Service Code 998596 having Service description ‘Events, exhibitions, conventions and trade shows organizations and assist...

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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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