AAR Uttar Pradesh

Setting up of Electric Loco Shed for Railway is composite supply of works contract service

In re HYT Engineering Company Private Limited  (GST AAAR Uttar Pradesh)

In re HYT Engineering Company Private Limited  (GST AAAR Uttar Pradesh) Instant contract consists of transfer of property in goods, coupled with supply of services which leads to the inevitable conclusion that this is a case of Works contract, covered under the definition of “Works contract” defined under Section 2(119) of t...

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AAAR dismisses appeal on the ground of limitation for delayed filing

In re KRBL Infrastructure Private Limited (GST AAAR Uttar Pradesh)

In re KRBL Infrastructure Private Limited (GST AAAR Uttar Pradesh) AAAR hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case. Since the impugned order was served on 12.02.2022 to the […]...

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GST on PMC/PMCS services to State Urban Development Authority

In re KDS Services (P) Ltd (GST AAR Uttar Pradesh)

In re KDS Services (P) Ltd (GST AAR Uttar Pradesh) Question-1- Whether the Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management Consultancy services (‘PMCS’) Supervision Services provided by the applicant to tha recipient under the contract from State Urban ...

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ITC not eligible on inputs/input services procured for promotional scheme

In re Rodec Pharmaceuticals Private Limited (GST AAR Uttar Pradesh)

Whether GST on inputs/input services procured for promotional scheme eligible for input tax credit under GST law - section 16 read and section 17 ...

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18% GST applicable on works contract services to Uttar Pradesh Jal Nigam

In re Suez India Private Limited (GST AAR Uttar Pradesh)

In re Suez India Private Limited (GST AAR Uttar Pradesh) Question-1 Whether the services provided as a Uttar Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws? Answer-1- Replied in affirmative. by way of Notification No. 15/2021-Central Tax (Rate) dated November 18, 2021, the lower rate...

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18% GST payable on construction work contract services to UP Jal Nigam

In re Elegant Infra Developers (GST AAR Uttar Pradesh)

18% GST payable on non-commercial establishments construction work contract services provided to Uttar Pradesh Jal Nigam...

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No GST on extra packs of cigarettes supplied along with regular supply under single price

In re Deputy Commissioner, CGST & C.Ex  (GST AAAR Uttar Pradesh)

AAAR stated that Goods and Services Tax (GST) shall not levied on extra packs of cigarette supplied along with regular supply....

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GST on transfer of business by Airport Authority of India to Adani

In re Airports Director Airport Authority of India (GST AAR Uttar Pradesh)

Whether transfer of business by Airport Authority of India to Adani Lucknow International Airport Limited be treated as Supply u/s. 7 of CGST Act, 2017 ...

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Service to AIIMS by way of Entrance examination is exempt from GST

In re MEL Training and Assessment Limited (GST AAR Uttar Pradesh)

AAR held that no GST shall be levied on services provided to educational institution for conducting entrance examination....

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GST on supply of components of Pneumatic Conveying System on High Sea Sales basis

In re Coperion Ideal Private Limited (GST AAR Uttar Pradesh)

In re Coperion Ideal Private Limited (GST AAR Uttar Pradesh) Q-1 Whether supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of Entry 8 to Schedule III of CGST Act? Ans-The […]...

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