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 get attracted to GST. […]
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 the […]
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 to the applicant from […]
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 case of […]
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 […]
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 under […]
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 Equipments, Hyderabad, have informed that they intended to […]
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 chapter sub-heading ‘30049011’ @12% under […]
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?
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 including material & services the […]
