Advance Rulings

Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST 

In re NBCC (India) Limited (GST AAAR Odisha)

In re NBCC (India) Limited (GST AAAR Odisha) With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The […]...

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Service by way of grant of mining rights by State Govt classifiable under heading 997337

In re Broad Son Commodities Pvt. Ltd. (GST AAAR Bihar)

AAAR held that service by way of grant of mining rights by the State Government is classifiable under heading 997337 and is covered by serial number 17 of notification number 11/2017 Central/State Tax (Rate), dated 28.06.2017, and the said service is taxable at the rate of 18% (9% CGST + 9% SGST) during the period 01.07.2017 to 31.12.2018...

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AAAR Maharashtra directs AAR to pass ruling on Merits

In re Royal Carbon Black Private Limited (GST AAAR Maharashtra)

In re Royal Carbon Black Private Limited (GST AAAR Maharashtra) AAAR have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i...

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No ruling can be given in absence of failure to produce key elements: AAR Telangana

In re Vinair Systems & Services (GST AAR Telangana)

In order to answer these questions which are related to the issues raised by the applicant they are requested to produce copies of purchase orders of material and orders for erection contracts. However, they have not produced the copies of purchase order and erection order as promised during the personal hearing till date....

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CAAR ruling on classification of Tello/AGRAS T16/Mavic Air 2/Dji Mini 2/hantom 4 Pro drone

In re Ingram Micro Private Ltd (CAAR Mumbai)

In re Ingram Micro Private Ltd (CAAR Mumbai) CAAR rule that the: – a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and [email protected] 18%; b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule...

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‘Clear Float Glass’ with absorbent layer on only one side merit classification under subheading 70051090

In re Suraj Constructions (CAAR Mumbai)

In re Suraj Constructions (CAAR Mumbai) CAAR rule that the subject goods ‘Clear Float Glass’ with absorbent layer on only one side would merit classification under heading 70.05 and more specifically, under subheading 70051090 of the first schedule to the Customs Tariff Act, 1975. The said imports shall also be governed by th...

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No exemption from GST on GTA services for Mere non-issuance of consignment note

In re K M Trans Logistics Private Limited (GST AAAR Rajasthan)

In re K M Trans Logistics Private Limited (GST AAAR Rajasthan) The appellant/applicant, vide its application dated 12.06.2019 filed before the Rajasthan Authority for Advance Ruling, had stated that the appellant is a service provider having its registered office at Jaipur, Rajasthan, and providing transport services to various manufactur...

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Fortified Rice Kernels manufactured by JVS Foods classifiable under Chapter 19049000

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan)

In re JVS Foods Pvt. Ltd (GST AAAR Rajasthan) Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit classification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 […]...

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RUDSOCO is not Government Authority & not eligible for GST exemption

In re Consulting Engineers Groups (GST AAAR Rajasthan)

In re Consulting Engineers Groups (GST AAAR Rajasthan) It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority. Appellant is not eligible for exemption under entry No. 3 of  notification no. 12/201...

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To calculate margin, purchase cost should be treated as purchase price: AAAR

In re Tej Kumar Jain (GST AAAR Rajasthan)

In re Tej Kumar Jain (GST AAAR Rajasthan) It was held that  notification No, 08/2018-Central Tax (Rate) dated 12.01.2018 clearly used word Purchase price ,  only price paid at the time of purchase can be considered as purchase price to calculate margin. The appellant’s main thrust is that to calculate margin, purchase cost should ...

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