In re M/s. Mahalaxmi Polypack 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 Propylene Leno Bags’, would be […]
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 that where the […]
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 […]
In re NHPC Limited (GST AAR Uttarakhand) Q1. Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? A1. No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. […]
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 […]
In re Purewal Stone Crusher (GST AAR Uttarakhand) (i) Abhivahan Shulk is different, from toll tax and is covered under Service Code 9997 and to be “treated as ‘other services’ and is liable for GST. The applicant is liable to pay GST @ 18% as on date on the same under reverse charge in terms […]
In re Eapro global limited (GST AAR Uttarakhand) Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on? (i) Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of […]
In re Vindhya Telelinks LTD (GST AAR Uttarakhand) Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? we observe that if the goods are movable from one place to another in the same position or liable to be dismantled […]
Discover the verdict of the Divisional Forest Officer (GST AAAR Uttarakhand) regarding the exigibility of Abhivahan Shulk to GST. Explore the detailed analysis and conclusions of the AAAR Uttarakhand in this case.
In re Ginni Filament Limited (GST AAR Uttarakhand) In this case applicant sought Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels and AAR held that Wet Baby Wipes, Wet Face Wipes,Bed and Bath Towels and Shampoo Towels are taxable at rate of 18% GST under HSN 3307. […]
