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 […]
In re Smt. Preeti Manral, Concerned Officer State tax Vs. NHPC Ltd. (GST AAAR Uttarakhand) The only point that has been contested by the appellant is on the apparent effect of the ruling of AAR based on the finding that since the M/s NHPC is providing Works Contract service which is exempted under notification No. […]
Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as composite supply with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed.
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’ with restaurant supply being the principal service. Existing GST rates […]
In re Ms. Opto Electronic Factory (GST AAR Uttarakhand) Classification and Rate of applicable GST on various equipment manufactured for being used exclusively in various armoured Tanks. We observe that the products manufactured and reapired by the applicant i.e. ‘Sight Vision Equipment’ is nothing but an ‘optical instruments’ used in various types of armoured tanks […]
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) will be classified under […]
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-contractors as discussed supra. Since we […]
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 is visible on its […]
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” as a whole in terms of serial no. […]
In re Purewal Stone Crusher (GST AAAR Uttarakhand) Taxability of Abhivahan Shulk and Khanij Sampada Shulk – Abhivahan Shulk is paid to TVPV only by the license holders and in lieu of this fee, the govt, agency is ensuring the right of passage as well as continued maintenance of supplies. Similarly, Khanij Sampada Shulk is […]
