AAR Uttarakhand

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 […]...

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5% GST payable on supply of Anaerobic Microbial Inoculums (AMI)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand)

In re Ms. Elefo Biotech Pvt. Ltd. (GST AAR Uttarakhand) In the present application, applicant has sought advance ruling for the classification and rate of GST applicable on supply of the products i.e. Anaerobic Microbial Inoculums (AMI)’ manufactured by them. AAR held that that the products i.e. Anaerobic Microbial Inoculums (AMI) w...

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Poly Propylene Leno Bags falls under HSN 3923 of GST Tariff: AAR

In re Ms. Mahalaxmi Poly Pack Pvt Ltd. (GST AAR Uttarakhand)

In re Ms. Mahalaxmi Poly Pack Pvt Ltd. (GST AAR Uttarakhand) Identification of correct classification of Poly Propylene Leno Bags among heading no. 63063300 and 39232990 and rate of duty applicable Subject goods i.e. ‘Poly Propylene Leno Bags’ falls under HSN 3923 of the GST Tariff and therefore, supply of ‘Poly Propylen...

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GST on supply of solar rooftop power plant along with design, erection

In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand)

In re M/s Premier Solar Systems (P) Limited (GST AAR Uttarakhand) (a) Whether the supply of solar rooftop power plant along with design, erection, commissioning & installation is a ‘composite supply’ and the applicability of GST rate’. Supply in question would covered under “Solar Power Generating System”...

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AAR ruling on GST on Polyester Viscose fusing Interlining Woven Fabric

In re Goodwear fashion Pvt Ltd. (GST AAR Uttarakhand)

In re Goodwear fashion Pvt Ltd.  (GST AAR Uttarakhand) Whether Interlining Fabrics is classified under HSN Code 5903 or should be classified as per the blend of Yarn (in chapter 52-55). Specimen fabric i.e. ‘Polyester Viscose fusing Interlining Woven Fabric, partially covered with plastic which leads to plastic coated pattern that ...

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AAR refers matter to Appellate Authority due to different views on the issue

In re M/s NHPC Limited (GST AAR Uttarakhand)

In re M/s NHPC Limited (GST AAR Uttarakhand) Whether the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (as amended from time to time) is applicable to the contractors/sub-contractors involved in the construction of Indo-Nepal Border Road or otherwise? We have different views on the applicability of GST on the sub-contractor...

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Sale of sweets, namkeens etc. is ‘composite supply’ and no input credit allowed: AAAR

In re M/s Kundan Mishthan Bhandar (GST AAAR Uttarakhand)

In re M/s Kundan Mishthan Bhandar (GST AAAR Uttarakhand) (i) The ruling no. 08/2018-19 –dated 22.10.2018 made-by–the-Authority-on Advance-. Rulings for the State of Uttarakhand is set aside. (ii) Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ w...

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GST AAR refereed to Appellate Authority due to different views of members

In re M/s Sam Overseas (GST AAR Uttarakhand)

In re M/s Sam Overseas (GST AAR Uttarakhand) Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’.  Due to different views of members matter been referred to Appellate Authority hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide...

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GST on commodity of Eucalyptus/Polar Wood Waste in Logs

In re M/s Sharda Timber (GST AAR Uttarakhand)

In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]...

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GST on Sale by Sweetshop which also runs a restaurant

In re Kundan Misthan Bhandar (GST AAR Uttarakhand)

In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and […]...

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