AAR Uttarakhand

GST on Abhivahan Shulk, Khanij sampada shulk, fee collected by UEPPCB

In re Purewal Stone Crusher (GST AAR Uttarakhand)

In re Purewal Stone Crusher (GST AAR Uttarakhand) (i) Abhivahan Shulk is different, from toll tax and is covered under Service Code 9997 and to be “treated as ‘other services’ and is liable for GST. The applicant is liable to pay GST @ 18% as on date on the same under reverse charge in terms […]...

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AAAR Uttarakhand upheld GST on Abhivahan Shulk (Transit Fee)

In re Divisional Forest Officer (GST AAAR Uttarakhand)

In re Divisional Forest Officer (GST AAAR Uttarakhand) Issue- Only issue to be decided in present appeal is that “whether Abhivahan Shulk (Transit Fee) collected by the appellant (A Govt. of Uttarakhand Department and one of the limbs 819/X-2-2012-21(13)/2011 dated 8.05.2012 shall be exigible to GST under SAC 9997 as Other Service...

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ITC of goods & services used in erection of infrastructure for leasing to Telecom operators

In re Vindhya Telelinks LTD (GST AAR Uttarakhand)

In re Vindhya Telelinks LTD (GST AAR Uttarakhand) Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? we observe that if the goods are movable from one place to another in the same position or liable to be dismantle...

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GST on Component of solar power generation system & nature of supply

In re Eapro global limited (GST AAR Uttarakhand)

In re Eapro global limited (GST AAR Uttarakhand); Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on? (i) Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of Sched...

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GST on Wet Baby Wipes/ Face Wipes, Bed / Bath / Shampoo Towels

In re Ginni Filaments Limited (GST AAR Uttarakhand)

In re Ginni Filaments Limited (GST AAR Uttarakhand) In this case applicant sought Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels and AAR held that Wet Baby Wipes,  Wet Face Wipes,Bed and Bath Towels and Shampoo Towels are taxable at rate of 18% GST under HSN 3307. […]...

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Govt/Authority providing services to other Govt/Authority is exempted from GST: AAR

In Re. IT Development Agency (ITDA), Govt. of Uttrakhand, Dehradun (AAR Uttrakhand)

Now the issue to be decided whether the services received by the applicant from IIT, Mumbai is liable to GST or not In this context, we find that serial no. B of Part 3 of GST Tariff- Services [ Chapter 99] provides the list of nil rated/ fully exempted services. On going through the said list, we find that Government/Authority providing ...

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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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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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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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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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