In re Uttarakhand Purv Sainik Kalyan Nigam Ltd. (GST AAR Uttarakhand) On perusal of legal provisions of Section 51 of CGST Act, 2017, we find that the Government has authorized following persons , to deduct tax at the rate of two per cent (1% CGST + 1% SGST) from the value of supply excluding the central […]
In re Windlass Biotech Limited (GST AAR Uttarakhand) ‘Dry Powder Containing Protein Powder with Vitamins & Minerals‘ being manufactured by M/s Windlass Biotech Limited, 40/1, Mohabewala Industrial Area, Dehradun, Uttarakhand under the name ‘Protowits’ is a Food supplement which is fit to be classified under HSN 2106. Read AAAR Order: Dry Powder Containing Protein Powder with Vitamins […]
In re Green Cleaning Solutions (GST AAR Uttarakhand) 1) The contract for supply of manpower for managing solid waste does not come under the definition of ‘Composite supply of Goods and Service’ at Entry No. 3A of Chapter 99 as mentioned in notification number 12/2017 – Central Tax (rate) dated 28th June 2017 as amended by Notification […]
In re Patanjali Ayurved Ltd. (GST AAR Uttarakhand) 1. Gomaya Samidha – Patanjali Ayurved ka Utpad is a brand name of M/s Patanjali Ayurved Ltd. and it is an organic manure covered under Chapter Heading no. 3101. 2. Gomaya Samidha – Patanjali Ayurved ka Utpad is not exempt from levy of GST in terms of S.No. […]
In re NHPC Ltd. (GST AAAR Uttarakhand) Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing and discussion. Appellate authority in the case that whether the exemption available for PWD Uttarakhand and M/s NHPC Ltd, can […]
In re GDCL – EMIT JV (GST AAR Uttarakhand) i) Outward supply of Operation & Maintenance of sewerage treatment plant of 26 MLD capacity at LakkarGhat, Rishikesh, Dehradun, State of Uttarakhand to Uttarakhand PeyJal Nigam is not exempted under notification no. 2/2018-Central Tax (Rate) dated 25.01.2018 and 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and 138/2018/18(20)/XXVII(8)/2017/CTR-2, […]
In re Harmilap Media (P) Limited (GST AAR Uttarakhand) (i) Selling of Space for advertisement in print media shall attract GST @ 5%[2.5% CGST+2.5% SGST] and in all other cases, the GST shall be attracted @ 18% [9% CGST+ 9% SGST] as on date. (ii) Classification of services shall be as under: Annexure: Scheme of Classification […]
In re Abhishek Darak (GST AAR Uttarakhand) In this case both the members have different views on the taxability of ‘sale of developed land/plot’, the other issues related to it becomes irrelevant and hence, the ruling cannot be given to such related issues. In light of above discussion & findings, we have different views in […]
In re Midas Foods (P) Ltd (GST AAR Uttarakhand) (a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017; Overseas Commission Agent is covered within the definition of the term intermediary’ as provided under section 2(13) of the IGST Act, 2017; […]
In re Shubham Sarvam Medical Projects LLP (GST AAR Uttarakhand) On perusal of aforesaid legal provisions , we find that all the healthcare services by a clinical establishment or authorized medical practitioner or para medics by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy and services by way of […]
