Advance Rulings

No GST on membership subscription fees collected from members

In re Bowring Institute (GST AAR Karnataka)

In re Bowring Institute (GST AAR Karnataka) 1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST? 2. Whether amount collected as infrastructure development fund for the development and maintenance of the facil...

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Recipient of services cannot file AAR Application

In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka)

In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka) Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that M/s HDMC, who have filed [&hel...

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Pharmaceutical Reference Standards classifiable under CTH 38220090

In re Analytica Chemie Inc. (GST AAR Karnataka)

In re Analytica Chemie Inc. (GST AAR Karnataka) The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No.1/2017-Integrated Tax (Rate) dated 28.06.20...

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GST on Pharmaceutical Reference Standards (Prepared Laboratory Reagents)

In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka)

In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka) Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Int...

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No GST on Books delivered from warehouse located in USA to customers outside India

In re Guitar Head Publishing LLP. (GST AAR Karnataka)

In re Guitar Head Publishing LLP. (GST AAR Karnataka) A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST? The supply of books from the [&hellip...

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Services by TANGEDCO to TANTRANSCO not constitutes electricity distribution service

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu)

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 ex...

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Time of supply of gift vouchers / gift cards under GST

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu)

In re Kalyan Jewellers India Limited (GST AAAR Tamilnadu) The time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers and the applicable rate of tax is that applicable to that of the goods. FULL TEXT OF ORDER OF APPELLATE […]...

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GST on reimbursement by subsidiary to its ultimate holding company located outside India

In re ICU Medical India LLP (GST AAAR Tamilnadu)

In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]...

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‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu)

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as pe...

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GST Exemption provided to main contractors cannot be extended to subcontractors unless specifically provided

In re Sumeet Facilities Limited (GST AAAR Tamilnadu)

In re Sumeet Facilities Limited (GST AAAR Tamilnadu) The case laws and arguments pertaining to Service Tax law are specific to that law as there were provisions catering specifically to subcontractors whereas in GST the provisions are very restricted. Exemption benefit are not available to sub-contractors ex facie since those entries unde...

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