In re Vinayak Buildcon (GST AAAR Rajasthan) It was held that AAR has rightly rejected the application seeking advance ruling as the question posted by the appellant is related to supplies undertaken by them prior to the date of filing of the application. Read AAR Order:- Advance ruling cannot be given on supply already undertaken […]
In re Stonorti Marketplace Private Limited (GST AAR Rajasthan) Question: Whether the services supplied by the applicant by way of educating and training physical, mental and spiritual practices of Yoga is exempted under Notification No. 12/2017-CT(R) dated 28-06-2017 under entry number 80? Answer: NO, it is not exempted. It will be covered under service having description […]
In re Shrivika Foodcraft (Prop. Mrs. Richa Jalani) (GST AAR Rajasthan) Supply of food by the entity partially or completely cooked in the central kitchen through or from the various eating joints would be covered by ‘restaurant service’ and the supply of all the items of food and beverages offered by the eating joints/central kitchen […]
In re Harish Chand Modi (GST AAAR Rajasthan) Reimbursement of electricity expenses had not been made on actual basis by the lessee to lessor as it has been collected in advance with rent and further adjusted by raising the invoice by the lessor. Further, the appellant has failed to establish themselves as pure agent. Reimbursement […]
In re Utsav Corporation (GST AAAR Rajasthan) It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504. 2. Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators […]
In re Resonance Eduventures Limited (GST AAR Rajasthan) The order is important as it contradicts its own ruling in Symmetric Infrastructure Private Limited dated 02.09.2021 in which Supply of services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students was held as […]
In re Resonance Eduventures Limited (GST AAR Rajasthan) Q.1: Applicant (REL) is supplying services of coaching to students which also includes along with coaching, supply of goods/printed material/test papers, uniform, bags and other goods to students. Such supplies are not charged separately but a lump sum amount is charged, the major component of which is […]
In re Vakao Theme Park LLP (GST AAR Rajasthan) we find that premises claimed by the applicant as ‘museum’ is founded and developed by a Limited Liability Partnership (LLP) firm namely M/s Vakao Theme parks LLP which is a business entity. The Main Business Activity of Vakao Theme Park LLP is Recreational, cultural and sporting […]
Whether the Applicant is liable to pay GST under RCM in respect of road cutting charges paid by them to Jaipur Nagar Nigam (JNN) on behalf of M/s. Jaipur Smart City Limited in relation to such contract?
In re Consulting Engineers Groups (GST AAAR Rajasthan) It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of notification no. 12/2017 Central […]
