AAR Telangana

Services to Educational Boards – Sub contractor not eligible to claim exemption

In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana)

In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana) The applicant sought ruling about whether the exemption is available to them in case of the services provided on sub contract basis i.e. the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards [&he...

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Medical Insurance premium for employees, pensioners & their family members are taxable under GST

In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAAR Telangana)

AAAR upheld the ruling passed by AAR of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 wherein the payment was made for medical insurance premium for employees, pensioners, and their family members....

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Seeds not covered under agricultural produce for GST: AAAR

In re Narsimha Reddy & Sons (GST AAAR Telangana)

In re Narsimha Reddy & Sons (GST AAAR Telangana) Appellants are in the business of production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in various facilities after processing them. In the ...

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GST on printing service where content is supplied by recipient along with raw materials

In re Dachepalli Printers (GST AAR Telangana)

In re Dachepalli Printers (GST AAR Telangana) What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board? 1. Where content as well as physical inputs are supplied by the recipient […]...

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Job work of manufacturing chocolates falls under SAC code 998816

In re Gandour India Food Processing Private Limited (GST AAR Telangana)

Applicant contended that they are Job work provider doing job work of manufacturing chocolates (food product falling under Chapter 19 of customs tariff Act) with inputs provided by the job work receiver. Their service is coming under SAC Code 9988 with applicable tax rate of 5%...

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GST on Compensation of additional cost incurred due to various delays

In re Continental Engineering Corporation (GST AAAR Telangana)

In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied […...

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ITC eligible on CSR expenditure spent by company

In re Bambino Pasta Food Industries Private Limited (GST AAR Telangana)

The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts....

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Telangana AAR of cannot give ruling on GST liability in a different state

In re Comsat Systems Private Limited (GST AAR Telangana)

Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state. ...

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GST not payable on liquidated damages if principal supply is exempt

In re Achampet Solar Private Limited (GST AAAR Telangana)

In re Achampet Solar Private Limited (GST AAAR Telangana) The CBIC has issued Circular No. 178/10/2022-GST dated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the said circular, it was, interalia, observed that when principal supply is exempt, the ancillary activities to such principal supply would not ...

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GST exemption not applicable to production & sale of agricultural seeds: AAAR

In re Ganga Kaveri Seeds Pvt Ltd. (GST AAAR Telangana)

In re Ganga Kaveri Seeds Pvt Ltd. (GST AAAR Telangana) Appellants are in the business of production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in various facilities after processing them. In th...

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