In re Wave Distilleries and Beverages Ltd. (GST AAR Uttar Pradesh) Whether Notification No. 31/2017 dated 13th Oct. 2017 is applicable on them? The application shall not be admitted as per the provisions of section 98(2) of CGST Act, 2017, as the question raised in the application is already pending with the state tax authorities, Aligarh. FULL […]
In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]
In re Rajeev Kumar Garg (GST AAR Uttar Pradesh) (1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’? Ans 1:– Supply of Food items at GMUs […]
In re G S Products (GST AAR Uttar Pradesh) (a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? Ans: Yes, The correct classification of the Filter Elements & […]
In re Awas Bandhu (GST AAR Uttar Pradesh) As Section 97 (1) r/w Rule 104 of the CGST/SGST Act, the Applicant is liable to pay fee of Rs 5000/- under each Act to be deposited in manner provided u/s 49 of CGST Act. Failing such compliance, an application is incomplete and thus liable to be […]
In re Savencia Fromage & dairy Pvt. Ltd. (GST AAAR Uttar Pradesh) Under a residuary entry only such goods are covered which cannot be brought under the various specific entries in the tariff. In other words unless the Department can establish that the goods in question can by no conceivable process of reasoning be brought […]
In re SPFL Securities Ltd (GST AAAR Uttar Pradesh) The nature of the delayed payment charges are being summarized below for understanding its taxability under the GST law:- Where the client makes delay (i.e. beyond T+1 statutory time limit for payment as per SEBI regulations) in reimbursing the expense (being purchase consideration of the securities […]
In re Indo Prosoya Foods Pvt Ltd (GST AAAR Uttar Pradesh) (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and (ii) GST @ 5 is payable on supply of de-oiled mahua cake […]
In re Khandelwal Extraction Ltd (GST AAAR Uttar Pradesh) (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and (ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing […]
In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh) (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, […]
