AAR Telangana

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 […]...

Read More

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....

Read More

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...

Read More

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...

Read More

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. ...

Read More

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. ...

Read More

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....

Read More

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....

Read More

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...

Read More

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...

Read More

Browse All Categories

CA, CS, CMA (3,934)
Company Law (4,139)
Custom Duty (7,113)
DGFT (3,786)
Excise Duty (4,170)
Fema / RBI (3,547)
Finance (3,748)
Income Tax (28,344)
SEBI (2,982)
Service Tax (3,413)

Featured Posts