In re Srico Projects Private Limited (GST AAR Telangana) M/s. Srico Projects Private Limited are executing works for State & Central Governmental authorities & Governmental entities. They are desirous of ascertaining the rate of tax on the works contract services rendered by them before 01.01.2022 & after 01.01.2022. Some of the institutions to whom applicant […]
In re Panchajanya Lube Solutions (GST AAR Telangana) In the reference 1st cited, M/s. Panchajanya Lube Solutions, Hyderabad, (36ATLPN0939M1Z4) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 25-11-2021& 24-03-2022 However, in the reference 5th cited, M/s. Panchajanya Lube Solutions, Hyderabad, have informed that they […]
In re Vishnu Granites Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Sri Vishnu Granites Private Limited, Hyderabad, (36AAECS9143H1Z5) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 06-04-2022. 27-04-2022& 28-06-2022, However, in the reference 7th cited, M/s. Sri Vishnu Granites Private […]
In the reference 1st cited, M/s. Multisorb Technologies India Private Limited, Hyderabad, (36AAJCM1498A1ZI) has sought certain clarification by filing an application for Advance Ruling. The Case was posted for personal hearing on 06.04.2022 & 27.04.2022. However, in the reference 5th cited, M/s. Multisorb Technologies India Private Limited, Hyderabad, have informed that they intended to withdraw their application of Advance Ruling
In this case there are two or more individual supplies, supplied in conjunction with each other by a taxable person for a single price, which does not constitute a composite supply. Thereby, the supply satisfies all the pre-requisites to be termed as a Mixed Supply.
In re Singareni Collieries Company Limited (GST AAR Telangana) Q1. Whether royalty paid in respect of Mining Lease can be classified under “Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods […]
In re Singareni Collieries Company Limited (GST AAR Telangana) Q1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism? A1. Yes, GST is payable on forest permit fee on reverse charge basis. Q2. Alternatively, if GST […]
In re Jayabheri orange county owners association (GST AAR Telangana) GST not applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year. GST not applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly […]
Medical insurance premium taken to provide health Insurance to employees, pensioners and their family members, not eligible for GST exemption
The commodity ‘Diesel’ is covered under Entry 54 to the List II of the Schedule VII to the Constitution of India and therefore it is excluded from levy of GST and hence beyond the scope of Chapter XVII of the CGST Act, 2017.
