In re Swan Environmental Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Swan Environmental Private Limited, Hyderabad, (36AADCS4126R1ZW) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05.01.2022 ,10.03.2022.& 24.03.2022. However, in the reference 9th cited, M/s. Swan Environmental Private Limited, Hyderabad, […]
In re Deccan Club, Hyderabad (GST AAR Telangana) In the reference 1st cited, M/s. The Deccan Club, Hyderabad, (36AAHAT7766N1ZJ) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 05.01.2022 ,10.03.2022.& 24.03.2022. However, in the reference 8th cited, M/s. The Deccan Club, Hyderabad, have informed that […]
In re Euroflex Transmissions (India) Private Limited (GST AAR Telangana) The liability for registration arises under Section 22 of the CGST Act, 2017 if the supplier makes taxable supplies the aggregate turnover of which exceeds Rs. 20 Lakhs in a financial year. Such registration is to be obtained in the State from which the taxable […]
In re Singareni Collieries Company Limited (GST AAR Telangana) In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contract, beyond the date prescribed in such contract by the contractor. Similarly, penalties are fixed for breach of the provisions of the contract. These […]
In re Rajasekhar Reddy Tummuru (GST AAR Telangana) Questions raised: Whether the person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra is required to be registered in the State of Maharashtra for provision of service related to Renting of Immovable property? Held by AAR Telangana: As […]
In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAR Telangana) The applicant M/s. Hyderabad Metropolitan Water Supply and Sewerage Board is making payments to the contractors in equated yearly installment manner where in such equated yearly installment consists of both principal amount and interest on such delayed payment. The applicant is desirous ascertaining […]
In re Agro Tech Foods Limited (GST AAR Telangana) What would be the correct HSN classification and consequently rate of GST applicable on ‘Ready to Eat’ popcorn sold in retail packages? HSN classification is ‘1904’ and the rate of tax is 9% SGST & CGST each. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, […]
In re Poli Vasudeva Reddy (GST AAR Telangana) Section 95(c) defines applicant as any person registered or desirous of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or proposed to be undertaken by the applicant. In the […]
In re Growthmode Consulting Limited (GST AAR Telangana) As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, […]
In re Allied Blenders and Distillers Private Limited (GST AAR Telangana) The applicant’s chief argument is that their bye-products i.e., Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are used only as cattle feed and therefore have to be classified under S.No.102 of Notification No. 02/2017. It is observed that the Notification […]
