Advance Rulings

ITC on costs Mechanical & Electrical Works cost under Extension Project

In re Nipro India Corporation Private Limited (AAR Maharashtra)

In re Nipro India Corporation Private Limited (GST AAR Maharashtra) Present application for advance ruling is being filed to determine the eligibility of ITC in relation to costs proposed to be incurred for ‘Mechanical Works’ and ‘Electrical Works’ under the Extension Project. ‘Mechanical Works’ entails...

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GST on educational courses approved by National Skill Development Corporation

In re IMS Proschool PVT LTD. (GST AAR Maharashtra)

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation would be construed as in relation to National Skill Development Programme implemented by NSDC?...

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GST on Information & Communication Technology (ICT) @ School Project

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra)

In re IL&FS Education and Technology Services Ltd. (GST AAR Maharashtra) Question 1. Determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate), dated the 28th June 2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under th...

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GST on Supply of water extracted from tube well after treatment

In re M/s. Membrane Filters (I) Pvt Ltd (GST AAR Maharashtra)

In re M/s. Membrane Filters (I) Pvt. Ltd. (GST AAR Maharashtra) What is the rate & HSN code of GST is applicable (after it’s introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead...

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GST on Reactor machine used in Hand Pump for water disinfection

In re Taraltec solutions private limited (GST AAR Maharashtra)

In re Taraltec solutions private limited (GST AAR Maharashtra) GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection Reactor, in the case of the applicant is nothing but a filtering or purifying machinery/apparatus for liquids. Apparatus used for filtering or purifying water falls under Heading 8421 2...

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GST ITC on maintenance of township, guesthouse, hospital, horticulture

In re National Aluminum Company Limited (GST AAR Odisha)

In re National Aluminum Company Limited (Nalco)- GST AAR Odisha Advance Ruling is sought in respect of entitlement to take credit of input tax paid on various goods and services used for maintenance of applicant’s township, guesthouse, hospital, horticulture in its ordinary course of business. Establishment of hospitals and maintena...

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No GST on education board prescribed Lab manuals for School Students

In re Evergreen Publication (India) Ltd. (GST AAR Punjab)

In re Evergreen Publication (India) Ltd. (GST AAR Punjab) Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? The Lab Manual being published by the applicant which comprises...

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GST Payable on complementary IPL tickets & ITC can be claimed

In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab)

In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab) Question Raised 1. Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? 2. Whether the applicant is eligible to claim Input Tax Credit […]...

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After sale support services cannot be treated as composite supply: AAR

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka)

In re Toshniwal Brothers (SR) Private Limited (GST AAR Karnataka) a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? The contract of services supplied are not pu...

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Transitional ITC not eligible on Computers, laptops etc. : AAR

In re M/s. Geojith Financial Services Ltd. (GST AAR Kerala)

The applicant is engaged in providing various retail financial services like stock broking, share broking, marketing of initial public offering of companies and mutual funds, corporate advisory services etc. which were not taxable under VAT Law. Based on the transitional provisions...

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