In re Sneha Farms Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Sneha Farms Private Limited, Hyderabad has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Superintendent (Central Tax) Kondapur Range was requested to go through the attachment and inform the above pendency of the […]
In re Honer Developer Private Limited (GST AAR Talangana) Brief facts of the case: The applicant is in the business of construction and selling of residential flats. Their current project contains (760) flats of various dimensions and they intend to sell them in the market. They have informed that some of the customers are claiming […]
In re Smt. Bhagyalakhsmi Devamma Vangimallu (GST AAR Telangana) The applicant has made various averments regarding the deductibility of Wages / Salaries, EPF, ESI contribution which are reimbursed by the Hospital from the value of supply which is exigible tax under CGST/SGST Act. AAR held that Applicant is not a pure agent under GST Law. Further […]
In re Continental Engineering Corporation (GST AAR Telangana) GST payable on amount received through Arbitration for work executed in pre-GST period Telangana Authority for Advance Ruling has held that Goods and Services Tax (GST) would be payable on the amount received through Arbitration for work executed in the pre-GST period. M/s. Continental Engineering Corporation (Applicant) […]
In re Telangana State Technology Services Limited (GST AAR Telangana) Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined? The applicant is providing service to various departments of Telangana Government in […]
In re Keisha Enterprises Private Limited (GST AAR Telangana) In the reference 1stcited, M/s. Keisha Enterprises Private Limited, has sought certain clarification by filing an application for Advance Ruling. Through the reference 2ndcited, Superintendent (Central Tax) Jeedimetla Range was requested to go through the attachment and inform the above pendency of the issue and also […]
In re Satya Dev Bommireddy (GST AAR Telangana) 1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or […]
In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana) 1. If the applicant sells the land after developing by way of erecting a civil structure or a building or a complex then such supply is liable to tax under CGST/SGST Acts. However if land is sold without any development involving any civil structure […]
The warehousing services rendered by the applicant to CCI do not fall under Entry 24B NN 21/2019 and hence are taxable at the rate of 9% under CGST and SGST eac
In re Transmission Corporation of Telangana Limited (GST AAR Tealangana) 1. Eligibility to exemption from tax on the supply of works contract services by the applicant to Greater Hyderabad Municipal Corporation (GHMC). Taxable @18% 2. Tax liability with respect to works contract services procured by the applicant from a 3rd party for supplying same services […]
