Advance Rulings

Date of Occupancy Certificate should be treated as date of completion: AAR

In re Bindu Ventures (GST AAR Karnataka)

In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? The date [&...

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28% GST Payable on Disc Brake Pads under chapter heading 8708

In re Compo Advice India Private Limited (GST AAR Maharashtra)

In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads  to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable to tax @ […]...

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GST payable on transportation charges Levied by Emco on Powergrid

In re Emco Limited (GST AAR Maharashtra)

In re Emco Limited (GST AAR Maharashtra) Question: -1. The question/ issue is whether GST is leviable on the transportation charges Levied by the Applicant on Power Grid Corporation of India Limited (PGCIL)? Answer: – Answered is in the affirmative. Question: -2. In case the GST is payable, what would be the rate of GST […]...

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Supply of photography service is liable to GST

In re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra)

In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra) Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service [&h...

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CIDCO is ‘Government Entity’ for GST: 12% GST applicable

In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra)

Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?...

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GST payable on Transportation services by cable manufacturer

In re Cable Corporation of India Limited (GST AAR Maharashtra)

Whether the supply of transportation services, (two separate agreements with respect to the supply of goods and services), will be exempt from the levy of GST in terms of SI. no. 18 of the Notification No. 12/2017? ...

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Lions clubs not required to register under GST: AAR

In re Lion Club of Poona Kothrud (GST AAR Maharastra)

In re Lion Club of Poona Kothrud (GST AAR Maharastra) Question :- Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of [&hel...

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GST on imports received at Kolkata port by Mumbai importer port by issuing invoice from Mumbai

In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra)

In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct or do we have to take separate Registration in […]...

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GST on composite supply with exempt principal supply

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated [&hell...

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GST Rate on turbine generator set for use in waste-to-energy project

In re Triveni Turbines Limited (GST AAR Karnataka)

In re Triveni Turbines Limited (GST AAR Karnataka) Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as ‘Renewable energy devices and parts for the manufacture of waste to e...

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