AAR Telangana

GST on food supplied to hospitals on outsourcing basis

In re Navneeth Kumar Talla (GST AAR Telangana)

In re Navneeth Kumar Talla (GST AAR Telangana) Q 1. Whether the food supplied to hospital i.e. Government Hospitals, Private Hospitals and Autonomous Bodies on outsourcing basis the GST is chargeable? If GST is chargeable what is the tax rate? Ans: Yes Q 2. If no GST is chargeable on the supply of food the […]...

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Services to ‘OPTCL’ falls under services provided to Government entity

In re M/s. Vishwanath Projects Limited (GST AAR Telangana)

In re M/s. Vishwanath Projects Limited (GST AAR Telangana) Whether EPC contract in respect of power distribution and transmission company fall under the category of “Government Entity” As per GST Notification number 1/2018 – Central Tax (Rate), if so the rate of GST applicable Advance Ruling issued (a) Services Rendered ...

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ITC of GST on one time Lease Premium Charges of land for business purpose

In re M/s. Daicel Chiral Technologies (India) Private Limited (GST AAR Telangana)

In re Daicel Chiral Technologies (India) Private Limited (GST AAR Telangana) Q1. Whether the applicant is eligible to avail input tax credit of GST paid on payment of Lease Premium Charges (one-time charges) towards land lease for business purpose? Ans: No. the applicant is not eligible to avail input tax credit of GST paid on […]...

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HSN Code and GST Rate on supply of ‘poultry Meal’ & ‘poultry fat’

In re M/s. Sushi Pet Nutrisciences (GST AAR Telangana)

In re M/s. Sushi Pet Nutrisciences (GST AAR Telangana) HSN Code and rate of tax in respect of supply of ‘poultry meal’. The product “poultry meal” is classifiable under Chapter Sub-Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts GST rate of […]...

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GST on ex-factory inter-State supplies

In re M/s. Penna Cement Industries Limited (GST AAR Telangana)

In re M/s. Penna Cement Industries Limited (GST AAR Telangana) In case of ex-factory inter-State sales affected by the applicant, the goods are made available by the supplier to the recipient at the factory gate, but this is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of t...

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GST on Ice cream, allied products & milk shakes served in parlour

In re Sri Venkateshwara Agencies (GST AAR Telangana)

In re Sri Venkateshwara Agencies (GST AAR Telangana) Q1. Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. Ans. For the period from 15.11.2017 to 30.09.2019 the supply falls under Sl.No. 7(i) of Not. [...

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GST on Cold Storage Leased on rent for storage of agriculture produce

In re Gubba Cold Storage Private Ltd. (GST AAR Telangana)

In re Gubba Cold Storage Private Ltd. (GST AAR Telangana) Q1. What are tax implications in GST regime using leased premises for Cold Storage purpose of agriculture produce on Leasing Charges. Ans: Taxable @ 18%. Q2. What are tax implications in GST regime on Cold Storage Leased  on rent for storage  with or without preservation [&hellip...

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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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