In re Rajeev Kumar Garg (GST AAAR Uttar Pradesh) We observe that after introduction of S1 No. 7(ia) in the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) the Law is very much clear that the GST rate on supply of goods, being food or any other article for human consumption or any drink, […]
It seems that certain parking slots were allotted free of cost to the applicant. In this regard, the procedure as to how these free slots are accounted/allotted to the employees is not explained by the applicant. Further, the ‘trail of financial transactions to clarify the “pure agent” status of the company’, as promised by the authorized representative of the applicant at the time of personal hearing, was also not provided by the applicant.
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 affirmative, whether the […]
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).
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? […]
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 policies […]
In re Dabur India Ltd (GST AAAR Uttar Pradesh) In view of the foregoing discussions and findings we hereby uphold the Ruling in Order No. 25 dated 20-02-2019 of the Authority for advance ruling that ‘Odomos‘ is well covered under chapter 38 of Customs Tariff Act (CTA) and is classified under HSN 38089191. FULL TEXT […]
In re Uttar Pradesh Power Transmission Corporation Limited (GST AAR Uttar Pradesh) i. Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity? Ans: No. ii. Whether the Deposit Work undertaken by Applicant is ancillary to the principal supply of transmission or distribution of […]
In re Atul Kumar Rajpal (GST AAR Uttar Pradesh) (i) What shall be the present applicable CGST & SGST tax rate on their final product i.e., ‘Namkeen’ duly packed & sealed in printed pouches? In respect of question (i) applicable CGST & SGST tax rate on the final product i.e. ‘Namkeen’ duly packed & sealed […]
In re Cliantha Research Limited (GST AAR Uttar Pradesh) Question :- Whether the ‘Clinical Research’ services provided by them to entities located outside India is liable to CGST and SGST or IGST or is it eligible to be treated –as an export of service under section 2(6) of the IGST Act, 2017? Answer :- In […]
