AAR Uttar Pradesh

GST on ‘Sight Vision Equipment’ manufactured for being used exclusively in various armoured Tanks

In re Ms. Opto Electronic Factory (GST AAR Uttarakhand)

In re Ms. Opto Electronic Factory (GST AAR Uttarakhand) Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various armoured Tanks. We observe that the products manufactured and reapired by the applicant i.e. ‘Sight Vision Equipment’ is nothing but an ‘optical instrum...

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Comprehensive AMC is a composite part of supply & can be taxed: AAR

In Re G.E. Diesel Locomotive (P) Ltd. (GST AAR Uttar Pradesh)

(a) Whether supply of comprehensive annual maintenance service which may also involve incidental supply of spare parts/goods should be classified as a composite supply or mixed supply? (b) In case the said contract is considered as composite supply, what is the principal supply between goods or services?...

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