AAR Uttar Pradesh

GST on building of Body of buses

In re Adithya Automotive Applications Pvt. Ltd. (GST AAR Uttar Pradesh)

In re Adithya Automotive Applications Pvt. Ltd. (GST AAR Uttar Pradesh) Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ? Ans-1 No. Q-2 Whether Clarification of CBIC vide para No. 12.3 of circular no 52/26/2018-GST dated 09.08.2018 Clarifying 18% r...

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GST on Functions Entrusted to Municipalities and to Panchayats

In re Arinem Consultancy Services PVT LTD (GST AAR Uttar Pradesh)

In re Arinem Consultancy Services PVT LTD (GST AAR Uttar Pradesh) Q-1 We hold that the Services rendered  under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) , and for PMAY are in relation  to Functions Entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of ...

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ITC not admissible on construction of immovable property used for business

In re Tianyin Worldtech India Private Limited (GST AAR Uttar Pradesh)

In re Tianyin Worldtech India Private Limited (GST AAR Uttar Pradesh) Q-1 The Applicant has approached the  authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost  proposed to be incurred in relation to Activity mentioned ? Ans-1 The input Tax Credit of Tax paid on cost Proposed to […]...

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ITC on hiring of bus with seating Capacity of more than 13 person for transportation of employees

In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh)

In re Dr. Willmar Schwabe (I) Private Limited (GST AAR Uttar Pradesh) Q-1 Whether ITC is  available to the Applicant on GST charged by service provider  on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees  to & from workplace. Ans-1 ITC is available to the Applicant only after [&he...

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GST applicable on Centage Included in total value of work done

In re UP State Bridge Corporation Limited (GST AAR Uttar Pradesh)

In re UP State Bridge Corporation Limited (GST AAR Uttar Pradesh) Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ? Ans-1 Centage will be Included in the value of supply  and the same is taxable  under  the CGST Act, 2017. Q-2 Whether Labor Cess is Taxable or not […]...

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Himsa Plus Oil Classifiable under Chapter heading 3305.90

In re Surya Ayurved (GST AAR Uttar Pradesh)

In re Surya Ayurved (GST AAR Uttar Pradesh) Q-1 Applicable G.S.T rate on Himsa Plus Oil, which is a ayurvedic Hair oil used for various hair disease and headache)? Ans-1 Himsa Plus Oil merits Classification under Chapter heading 3305.90 and attracts G.S.T @ 18% (CGST 9% and SGST 9%). FULL TEXT OF ORDER OF AUTHORITY […]...

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GST on reimbursement of Employee Provident Fund & ESI

In re Lucknow Producers Cooperative Milk Union Ltd. (GST AAR Uttar Pradesh)

In re Lucknow Producers Cooperative Milk Union Ltd. (GST AAR Uttar Pradesh) Q-1 GST liability on  reimbursement of Employee Provided Fund & ESI? Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the  Reimbursement of EPF and ESI  contribution as the same is liable to be included in the value of […]...

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Sand mining classifiable under Licensing services for right to use minerals

In re Ajay Kumar Singh (GST AAR Uttar Pradesh)

The applicant is engaged in the business of sand mining and have been granted mining lease for extraction of sand at Basti District. The said product is classifiable under tariff heading 2505, leviable to GST @5%. During the lease period of five years the applicant has to pay lease rent as per mutually agreed terms and conditions. '...

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No GST on Services to SUDA in relation to function entrusted to Panchayat or Municipality

In re Manpar Icon Technologies (GST AAR Uttar Pradesh)

In re Manpar Icon Technologies (GST AAR Uttar Pradesh) Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service) and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA) and project management consultancy services (...

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Subsidized shared transport facility to employees through third party vendors, is not Supply of service

In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh)

In re North Shore Technologies Private Limited (GST AAR Uttar Pradesh) Question 1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be construed as “Supply of service” by the company to its employees? Ans: Answered in negative. Question 2-...

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