AAR Telangana

GST on Supply of food in canteens of office, factory & colleges on contractual basis

In re Prism Hospitality Services (P) Ltd (GST AAR Telangana)

In the instant case, principal supply being supply of food i.e. outdoor catering service, and transportation is ancillary, the whole transaction attracts 18% GST being highest rate of tax compared to tax on transportation service. Therefore, the applicant needs to discharge GST on the gross amount (cost of Food + cost of Transportation )...

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GST on Agricultural Soil testing Minilab and its Reagent Refills

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana)

In re Nagarjuna Agro Chemicals Private Limited (GST AAAR Telangana) (i) The Refill Reagents, said to be chemicals/chemical substances, however, as supplied to the customers, have no identity whatsoever by any specific name, description or contents etc., so as to show their actual nature / composition. Their only identity is in terms of th...

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GST on Excavation of Sand & Transportation service

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided in...

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18% GST on Polished limestone slabs classifiable as other calcareous stone

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana)

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correc...

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Activity of pooling (amalgamation) of individual parcels of land is not a supply

In re Gowra Ventures Pvt Ltd. (GST AAR Telangana)

In re Gowra Ventures Pvt Ltd. (GST AAR Telangana) 1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the ‘Statement of relevant facts’ would constitute a supply under the Central Goods and Services Tax Act, 2017and […]...

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GST Rate on Coir Sheets / Rubberised Coir sheets or Blocks

In re Victory Comfort Products (GST AAR Telangana)

Applicant is dealing with products made of coir fibre. In the submissions made by the applicant they have stated that the end use of their products that are being manufactured are in Carpet underlaying, packaging, mattress layers etc....

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5 % GST Payable on Chicken waste intestine

In re Susheela Agrovet (GST AAR Telangana)

In re Susheela Agrovet (GST AAR Telangana) chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers “Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfe...

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GST on Printing / Supply of cheque books, Aadhaar Cards & Polyvinyl chloride cards

In re K L Hi-tech Secure Print Ltd (GST AAR Telangana)

In re K L Hi-tech Secure Print Ltd (GST AAR Telangana) 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books’ (where the paper is bei...

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18% GST applicable on Lyophilizers falling under tariff heading 8419

In Re. M/s Lyophilization Systems India Private Limited (GST AAR Telangana)

The process of Lyophilization, is defined as a freeze-drying process that removes water from a product after it is frozen and placed under a vacuum. It is a low temperature dehydration process which involves freezing the product, lowering pressure, then removing the ice by sublimation. ...

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Advance ruling cannot be given on matter pending before GST council

In Re. M/s. Madhucon Sugar and Power Industries Ltd (GST AAR Telangana)

The advance ruling sought in the application has been examined in detail and found that the issue of Taxation of Rectified Spirit/ Extra Neutral Alcohol (ENA) under GST is one of the agenda points placed before GST council for deliberation in the 20th meeting of the GST council held on 05.08.2017. ...

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