AAR Telangana

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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Concessional 5% GST under N/No. 47/2017 applicable only for Interstate sales

In Re. M/s. Manjira Machine Builders (P) Ltd. (GST AAR Telangana)

The concessional rate of tax @ 5% as given under Notification No. 47/2017-Integrated Tax (Rate) dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST and concessional rate of tax @ 2.5% CGST + 2.5% SGST is applicable for Intrastate supplies as per Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017....

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18% GST Payable on Agricultural Soil testing Minilab and its Reagent Refills

In re M/s. Nagarjuna Agro Chemicals Private Limited (AAR Telangana)

Agricultural Soil testing Minilab and its Reagent Refills are classifiable under Tariff heading 9027 of the GST Tariff and tax rate applicable is 9% CGST +9% SGST....

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Printed advertisement materials classifiable as ‘supply of goods’ & Taxable @12% GST

In re M/s. Macro Media Digital Imaging Private Limited (AAR Telangana)

In re  M/s. Macro Media Digital Imaging Private Limited (AAR Telangana) (i) The printed advertisement materials manufactured and supplied by the applicant are classifiable as ‘supply of goods’. (ii) The printed advertisement material are classifiable under chapter heading 4911 of the GST Tariff and the rate of tax applicabl...

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GST AAR on classification of Polished/Processed limestone slabs

In re M/s Maheshwari Stone Supplying Co. (AAR Telangana)

In re M/s Maheshwari Stone Supplying Co. (AAR Telangana) Limestone slabs which have undergone the processes of cutting and polishing and which have been worked beyond the stage of the normal quarry products of chapter 25 are correctly classifiable under heading 68.02 of the Customs tariff as per the Harmonized Commodity Description and Co...

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Roof Ventilators are not Windmills; 18% GST Payable: AAR

In Re. M/s. Sammarth Overseas & Credits Pvt. Ltd (AAR Telangana)

I. M/s. Sammarth Overseas & Credits Pvt. Ltd., Sanathnagar, Hyderabad, (GSTIN No. 36AAGCS9604PIZ0) has filed an application and sought advance ruling on the following issues under Section 97(1) of TGST Act, 2017 read with Rule 103 of CGST/TGST Rules, 2017....

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