AAR Uttarakhand

AAR Ruling on Credit of Uttarakhand VAT Paid on construction material under GST regime

In re M/s National Construction (AAR Uttarakhand)

Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime...

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GST Advance ruling cannot given on matter not falling U/s. 97(2)

In re M/s Kanj Products Private Lirnited (AAR Uttarakhand)

In re M/s Kanj Products Private Lirnited (AAR Uttarakhand) Issue- Applicability of Notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 2017. Authority observes that the clarification requested by the applicant on the notification as well circular ar...

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GST on three wheeled powered cycle Rickshaw, E-Rickshaw and Tyres

In re M/s Kanam Industies (AAR Uttarakhand)

In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw  would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […...

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IGST payable by importer on ocean freight in case of CIF basis contract: AAR

In re M/s Bahl Paper Mills Ltd. (AAR Uttarakhand)

In re M/s Bahl Paper Mills Ltd. (AAR Uttarakhand) (a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. In this regard it is observed that vide notification no. 8/2017- […]...

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28% GST payable on Disc Brake Pads & Brakes Shoes used in automobiles: AAR

In Re M/s Indo German Brakes Private Limited (AAR Uttarakhand)

In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand) In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable […]...

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No GST on Marg Sudharan Shulk & 18% GST on Abhivahan Shulk: AAR

In re Divisional Forest Officer (AAR Uttarakhand)

Whether GST is leviable on the Marg Sudharan Shulk and Abhivahan Shulk charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road?...

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