AAR Telangana

GST on actual electricity & water charges collected by Lessor – AAR refers matter to AAAR

In re Duet India Hotels (Hyderabad) Private Limited (GST AAR Telangana)

In re Duet India Hotels (Hyderabad) Private Limited (GST AAR Telangana) The applicant submits the following questions for Advance Ruling and their interpretation on the questions as under: 1. Whether GST is applicable on electricity and water charges which are being collected at actual by the Lessor from the Lessee? 2. If answer to Q.No.1...

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AAR cannot interpret meaning of ‘Geographical limit of Hyderabad’

In re Sandheera Infratech Private Limited (GST AAR Telangana)

In re Sandheera Infratech Private Limited (GST AAR Telangana) What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate? Applicant submit in the application that they are unable to interpret the meaning of ‘Geographical limit of Hyderabad’ as mentioned in Notification No.3 of 2019...

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AAR Telangana allows MED Equipments to withdraw application

In re MED Equipments (GST AAR Telangana)

In re MED Equipments (GST AAR Telangana) In the reference 1st cited, M/s. MED Equipments, Hyderabad, (36AALFM8128Q1ZG) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 24-03-22, 27-04-2022, 28-06-2022& 25-08-2022, However, in the reference 10th cited, M/s. MED E...

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GST on supply of Ayurvedic products under AYUSH Department licenses

In re Incnut Lifestyle Retail Private Limited (GST AAR Telangana)

In re Incnut Lifestyle Retail Private Limited (GST AAR Telangana) The applicant claims to be manufacturing Ayurvedic products under licenses issued by AYUSH Department of Government of Telangana. The applicant therefore is of the opinion that all the products manufactured by the applicant can be classified as Ayurvedic medicaments under c...

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GST on printing of leaflets for clients pertaining to pharmaceutical sector

In re Hyderabad Security Offset Printers Private Limited (GST AAR Telangana)

The applicant is printing leaflets and packing materials of his clients pertaining to pharmaceutical sector. The leaflet contains the literature pertaining to said medicine. Applicant wishes to know rate of tax including HSN code for printing of leaflets?...

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GST on work contracts of Hyderabad Metropolitan Water Supply & Sewerage Board

In re Power Solutions (GST AAR Telangana)

In re Power Solutions (GST AAR Telangana) M/s. Power Solutions is executing work contracts including material & services and services for Hyderabad Metropolitan Water Supply and Sewerage Board (governmental authority) & is desirous of obtaining clarification regarding the rate of tax on such works. AAR held:- a. For works contract...

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No GST exemption on renting of immovable property to Govt School

In re Bollu Siva Gopala Krishna (GST AAR Telangana)

In re Bollu Siva Gopala Krishna (GST AAR Telangana) The applicant is renting immovable property and is desirous of ascertaining whether the said service is taxable if rendered to educational institutions registered under Section 12AA of the Income Tax Act, 1961 or to a Government School. Notification No. 12/2017 at Serial No. 13 exempts s...

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18% GST payable on executing works for Governmental Entity or Authority

In re KPC Projects Limited (GST AAR Telangana)

In re KPC Projects Limited (GST AAR Telangana) M/s. KPC Projects limited are executing works to Telangana State Tourism Development Corporation limited (Government entity) and desirous of ascertaining the rate of tax under CGST & SGST on their supplies. Questions raised: 1. In view of the services provided by the applicant to TSTDC, i...

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Advance ruling under GST cannot be given on liability of third party

In re Murthy Mohan Rao (GST AAR Telangana)

AAR held that applicant is seeking an advance ruling on the liability of the third party, i.e., the developer who is not represented before this authority. A ruling cannot be given on the back of an effected party to determine his liability to pay tax. Hence the application is rejected....

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RCM not applicable to daily wages, Labour Charges & Contract Labour

In re Sri Bhavani Developers (GST AAR Telangana)

In re Sri Bhavani Developers (GST AAR Telangana) Is RCM applicable to daily wages, Labour Charges and Contract Labour? The law regarding services by an employee to the employer in the course of or in relation to his employment enumerated in Schedule III to CGST Act, 2017 remains unchanged. Therefore tax will not be attracted […]...

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