AAR Uttar Pradesh

GST on Air-springs used in Air-springs assemblies for Indian Railways

In Re Resistoflex Dynamics Pvt. Ltd (GST AAR Uttar Pradesh)

In Re Resistoflex Dynamics Pvt. Ltd (GST AAR Uttar Pradesh) (a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications?  It will not be appropriate to classify air springs [&h...

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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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GST on services under contract with SUDA & for PMAY

In re Saryu Babu Engineers For Resource Development (GST AAR Uttar Pradesh)

In re Saryu Babu Engineers For Resource Development (GST AAR Uttar Pradesh) Q-1 Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA...

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ITC not admissible on original invoices issued by service provider from old GST No.

In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh)

In re Vivo Mobile India Pvt Ltd. (GST Uttar Pradesh)  i. Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1. Ans: In view of discussions held above, input tax credit is not admissible to the applicant on the basis of original invoices […]...

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Seats & berth made Exclusively for Railway falls under Chapter 86.07

In re Tool & Gage Co. (GST AAR Uttar Pradesh)

In re Tool & Gage Co. (GST AAR Uttar Pradesh) The classification of the seats and berth, manufactured as per the specific design and layout provided by the Railways and supplied to the Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,UTTAR […]...

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No GST on service provided by expat employees to project office

In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh)

In re Hitachi Power Europe Gmbh (GST AAR Uttar Pradesh) Whether the Goods and Services Tax is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees. As per Schedule III of the CGST Act, 2017, “the services […]...

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No GST on amount recovered from employees for parental insurance premium

In re ION Trading India Private Limited (GST AAR Uttar Pradesh)

In re ION Trading India Private Limited (GST AAR Uttar Pradesh) I. Whether amount recovered from the employees towards parental insurance premium payable to the insurance company would be deemed as “Supply of service” by the applicant to its employees? Ans: Answered in negative. II. If the first question is answered in affirma...

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Instant Tea Whitener classifiable under Chapter Heading 0402

In re LVP Foods Private Limited (GST AAR Uttar Pradesh)

The product 'Instant Tea Whitener' as described in the application will merit classification under Chapter Heading 0402 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-Central tax (Rate) dated 28.06.2017 (SI. No. 08 of Schedule-I)....

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Advance ruling cannot be obtained on behalf of Sub-contractor providing input services

In re Sice-Vaaan Joint Venture (GST AAR Uttar Pradesh)

In re Sice-Vaaan Joint Venture (GST AAR Uttar Pradesh) I. Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with UPGST Rate Notification liable to effective rate of GST @ 12% including CGST and UPGST? […]...

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AAR cannot rule on GST exemption in absence of information about specific activities performed

In re Awas Bandhu (GST AAR Uttar Pradesh)

In re Awas Bandhu (GST AAR Uttar Pradesh) Based on their activities whether Awas Bandhu Uttar Pradesh can be exempt from GST regime. As per the schedules enclosed by the applicant with their application, we noticed that the General conditions/principles of Working of the applicant is to help U.P. Housing Ministry to implement their polici...

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