AAR Uttarakhand

AAR can reject an application if same issue already pending with it

In re Vardhan Holidays (GST AAR Uttarakhand)

We find that as per applicant's argument their application can be admitted in as much as no case is pending before Hon'ble Court in the name of the applicant on the issue in hand. In this context we find that applicant has been defined under Section 95(c) of the Act which means any person registered or desirous of obtaining registration u...

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Fusible Interlining Fabrics of Cotton Falls under HSN Code 5903

In re Ruby Mills Ltd. (GST AAR  Uttarakhand)

In re Ruby Mills Ltd. (GST AAR  Uttarakhand) Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52? On perusal of the Note 2 to Chapter heading 5903 , we find that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classif...

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GST on royalty to State Govt under RCM for Reta, Bazri & Boulders

In re Uttarakhand Forest Development (GST AAR  Uttarakhand)

In re Uttarakhand Forest Development (GST AAR  Uttarakhand) What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities. The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST ...

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Services rendered by GTA liable to GST under RCM: Consignment note not must

In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand)

In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand) As per the provisions of section 9(3) of Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such [&hellip...

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GST on transfer of business as a going concern

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand)

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand) Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST? From the record we fin...

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Exchange when goods are supplied within India and billing is to be done in foreign currency

In re Bharat Heavy Electricals Ltd. (GST AAR Uttarakhand)

In case where goods are supplied within India and billing is to be done in foreign currency, which exchange rate to be applied rate prescribed for export of goods or for import of goods?...

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GST on Licensing services for right to use minerals including its exploration & evaluation

In re Ajay Kumar Dabral (GST AAR Uttarakhand)

In re Ajay Kumar Dabral (GST AAR Uttarakhand) What is the classification of the service provided by Garhwal Mandal Vikas Nigam (GMVN) to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)? What is the Rate of GST on given service for which royalty is being paid? (i) The services rendered […]...

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GST rate on Licensing Services for right to use minerals including its exploration & evaluation

In re  Kuldeep Singh Batola (GST AAR Uttarakhand)

In re  Kuldeep Singh Batola (GST AAR Uttarakhand) What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)? The services rendered by M/s GMVN to the applicant during the period […]...

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Rubber Pad falls Under Chapter 4016 of GST Tariff Act 2017

In re V K Enterprises (GST AAR Uttarakhand)

Rubber Pad falls under Chapter 4016 of the GST Tariff Act 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. In re V K Enterprises (GST AAR Uttarakhand); ...

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AAR cannot give ruling on issue pending with SGST Authorities

In re G.B Pant University of Agriculture and Technology (GAT AAR Uttarakhand)

Since the question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted....

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