In re Achampet Solar Private Limited (GST AAR Telangana) Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST? In the case of the applicant, liquidated damages are imposed for covering the loss of revenue […]
Kernex TCAS JV is executing a contract for South Central Railways for design, supply, installation, testing and commissioning of onboard train collision avoidance system (TCAS). The applicant is desirous of ascertaining the liability to tax under GST law on the execution of this contract on various counts including place of supply. Hence this application.
In re Ganga Kaveri Seeds Pvt. ltd. (GST AAR Telangana) 1. Storage of seeds in the storage facility/godown, loading/unloading and packaging by job worker are not exempt under: a. Serial No. 54E of Notification No. 12/2017 as this entry pertains to Services relating to cultivation of plants and rearing of all life forms of animals, […]
In re M. Narasimha Reddy & Sons (GST AAR Telangana) The applicant is supplying goods which are produce of cultivation of plants. However they are of seed quality and not grain, therefore further they are not meant for food, fibre, fuel or raw material for further processing. In the definition of agricultural produce, the word […]
Supplies made by the applicant to Defence Machinery Design Establishment (DMD) for the purpose of use in warship building of Indian Navy will qualify for the concessional rate of tax of 5% under CGST & SGST.
In re Hylasco Bio-technology Private Limited (GST AAR Telangana) 1. Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not? Yes. But not covered under the exemption notification. 2. If No, HSN applicable for the specified product? Please refer above. 3. As HSN 2309 is exempt under the Serial […]
In re Next Education India private limited (GST AAR Telangana) The goods sold by the applicant has a Central processing unit (CPU), memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries […]
In re Golkonda Hotels And Resorts Limited (GST AAR Telangana) M/s. Golconda Hospitality Services and Resorts Limited, are in the business of providing accommodation and services and in the course of the business they have supplied the services of boarding and lodging facility for the officials of Greater Hyderabad Municipal Corporation for conducting 2018 General […]
In re Amis Engineers (GST AAR Telangana) The applicant has averred that they have 2 different registration under CGST/SGST Acts for the same business person. That this state of things came into being at the time of migration from the earlier tax regime to GST regime. That they have stopped business in one GSTIN and […]
AAR held that no IGST is payable on supply of imported goods on High Sea Sales basis to Indian customers and proportionate reversal of input tax credit (ITC) is not required.
