AAR Telangana

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 ...

Read More

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 […]...

Read More

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%...

Read More

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 […...

Read More

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....

Read More

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. ...

Read More

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 ...

Read More

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...

Read More

GST exempt on training programmes approved by NSDC

In re Nxtwave Disruptive Technologies Private Limited (GST AAR Telangana)

In re Nxtwave Disruptive Technologies Private Limited (GST AAR Telangana) Q1. Whether training programmes offered by the applicant, as approved by NSDC would be construed under the ‘any other scheme implemented by the NSDC’ as required under serial no.69 of the Notification and the benefit of GST exemption would be available t...

Read More

GST exemption on pre & post Examination services – AAR refers matter to AAAR

In re Magnetic Infotech Pvt Ltd  (GST AAR Telangana)

In re Magnetic Infotech Pvt Ltd  (GST AAR Telangana) a. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)? b. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in...

Read More

Browse All Categories

CA, CS, CMA (6,277)
Company Law (8,853)
Corporate Law (11,245)
Custom Duty (9,706)
DGFT (4,926)
Excise Duty (5,016)
Fema / RBI (5,401)
Finance (5,854)
Income Tax (44,043)
SEBI (4,744)
Service Tax (4,185)

Search Posts by Date

January 2023
M T W T F S S
 1
2345678
9101112131415
16171819202122
23242526272829
3031