In re Deccan Transco Leasing Private Limited (GST AAR Telangana) Is GST liable to be paid on leasing of tank containers taken form a supplier i e., lessor who is located outside India and the tank containers do not reach India? As it is finance lease, it is supply of goods and tank containers do […]
In re Efkon India Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Efkon India Private Limited, has sought certain clarifications in Advance Ruling. Through the reference 2nd cited, Assistant Commissioner(ST), Punjagutta Circle, were requested to go through the attachment and inform the above pendency of the issue and also requested to offer […]
In re SHV Energy Private Limited (GST AAR Telangana) 1. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for Supplier Gas System installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply […]
In re Sri Avantika Contracts (I) Limited (GST AAR Telangana) 1. Whether the construction of Institute of Security and Law Enforcement studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GST net? The applicant who is the supplier of service & […]
In re Jeevaka Industries Private Limited (GST AAR Telangana) Under which HSN Code should the following goods be classified: The wastes, namely, a. Cinder Half-burnt Coal / Char Dolachar and b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process? (1a) & (1b) commodities fall under HSN Code […]
In re Vajra Infracorp India Private Limited (GST AAR Telangana) 1. Time of supply and point of taxation with respect to flats allotted to land owner by the builder by way of supplementary agreement on 15.05.2017 (i.e., before GST regime) where as the construction will be completed during GST regime. As per Notification No.4/2018 Dt:25.01.2018 […]
Sushi Pet Nutri science (GST AAAR Telangana) Issue 1: The product ‘poultry meal’ manufactured and supplied by appellant falls under Tariff Item No. 2301 10 10 of the Customs Tariff Act, 1975. The impugned order is modified accordingly. Issue 2: The product ‘poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained […]
In re Veena Madhukant (Shree Parshwanath Coconuts) (GST AAR Tamilnadu) The Authorised representative was intimated that the question raised in the application stands decided under Section 60 of the CGST/TNGST Act 2017 in their own case by the Jurisdictional authority, therefore as per first proviso to Section 98(2) of the Act, the application cannot be […]
In re Ace Urban Infocity (GST AAR Telangana) In the reference 1st cited, M/s. Ace Urban Infocity Limited has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Deputy Commissioner (STU-3) Hyderabad Rural Division, was requested to go through the attachment and inform the above pendency of the issue […]
In re Premier Solar systems Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Premier Solar systems Private Limited, has sought certain clarifications in Advance Ruling. Through the reference 2nd cited, All the Joint Commissioner (CT), All Deputy Commissioners(CT), All the Assistant Commissioners(CT), All the Senior Officers in the O/o Commissioner of Commercial […]
