AAR Uttarakhand

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...

Read More

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?...

Read More

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 […]...

Read More

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 […]...

Read More

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); ...

Read More

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....

Read More

Licensing services for right to use minerals classifiable under Tariff Code 997337

In re Kuldeep Singh Butola (GST AAR Uttarakhand)

In re Kuldeep Singh Butola (GST AAR Uttarakhand) (i) The services rendered by GMVN is covered under Serial No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) as Licensing services for the right to use minerals including its exploration and evaluation. (ii) The service n...

Read More

Notification No. 20/2018-CT (Rate) deals with refund of inverted duty structure only

In re Uttaranchal Filament (India) (GST AAR Uttarakhand)

In re Uttaranchal Filament (India) (GST AAR Uttarakhand) Whether the meaning of word ‘lapse’ in Notification No. 20/2018-Central Tax (Rate) would mean lapse for refund or lapse for utilization of input tax credit for payment of output tax liability. Held- Notification No. 20/2018-Central Tax (Rate) dated 26-7-2018 deals with r...

Read More

Residue left after peeling of wood is waste/scrap attracting 5% GST

In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand)

In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand) (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date. (ii) The forfeited amount pertains to service and is […]...

Read More

Transfer of Business as a going concern exempt from levy of GST: AAR

In re Innovative Textile Ltd. (GST AAR Uttarakhand)

In re Innovative Textile Ltd. (GST AAR Uttarakhand) Whether business transfer agreement as a going concerned on slump sale basis is exempted from the levy of GST in terms of sl. no. 2 of the notification no. 12/2017 central tax (Rate) dated 28-06-2017? From the record we find that the applicant is carrying on the […]...

Read More

Browse All Categories

CA, CS, CMA (4,695)
Company Law (5,996)
Custom Duty (7,745)
DGFT (4,221)
Excise Duty (4,361)
Fema / RBI (4,187)
Finance (4,389)
Income Tax (33,072)
SEBI (3,458)
Service Tax (3,553)