Advance Rulings

Threaded metal nuts classifiable under Tariff item 73181600

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra) Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff […]...

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Recipient of services cannot apply for Advance Ruling under GST

In re Portescap India Private Limited (GST AAR Maharashtra)

In re Portescap India Private Limited (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject […]...

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No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting

In re Ashish Arvind Hansoti (GST AAR Maharashtra)

In re Ashish Arvind Hansoti (GST AAR Maharashtra) Question : Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? Section (17) (5) (d) bars a taxable person, in the subject case the applicant, from taking inp...

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AAR application not admissible on separate invoice issue to each co-owners

In re Rishabh Chopda (GST AAR Maharashtra)

In re Rishabh Chopda (GST AAR Maharashtra) The first question raised by the applicant is whether the co-operative society, in the present case has to issue four separate invoices to each of the four co-owners so that all of them can get proportionate input tax credit. We find that the said question is raised on […]...

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AAR Application not admissible if Applicant is not supplier

In re Futuredent (GST AAR Maharashtra)

In re Futuredent (GST AAR Maharashtra) We find that the applicant has not undertaken the supply in the subject case, and is also not proposing to undertake the supply. We find that, the applicant is a recipient of services from a person situated abroad. The impugned transactions are not in relation to the supply of […]...

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GTA Service: AAR cannot rule on ‘procedure’ which applicant can follow

In re Liberty Translines (GST AAR Maharashtra)

In re Liberty Translines (GST AAR Maharashtra) The second question raised by the applicant is whether Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO in terms of Notification No 20/2017-Central Tax (Rate) 2017 dated 22 August, 2017 when POSCO as the main contractor is already charging GST @12% under ...

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Input tax credit of GST charged by third-party transporters

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra)

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra) Q 1. What will he the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transport...

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LED stem classifiable under CTH 94054090; 12% GST Payable

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu)

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu) What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures [&...

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GST on IT software related consulting services in Oracle ERP

In re Rajesh Rama Varma (GST AAR Tamilnadu)

In re Rajesh Rama Varma (GST AAR Tamilnadu) In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1)(a) and is a supply [&...

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AAR application not admissible if same issue is pending before Jurisdictional authority

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the […]...

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