Advance Rulings

GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka)

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to […]...

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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka)

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components together make up the Power Bank. Admittedly, ...

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Nicotine Polacriliex Lozenge classifiable under heading 38.24

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka)

In re M/s Strides Emerging Markets Limited (GST AAR Karnataka) The instant product, Nicotine Polacriliex Lozenge, is rightly classifiable under the heading 38.24. Accordingly the product is covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 and attracts GST at the rate of 18% (9%...

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GST AAR cannot answer the question on classification of imported goods

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

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) Advance Ruling authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act.In this case jurisdictional office has raised the issue of classification of imported goods not being […]...

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Use of brand name and applicability of GST

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala)

In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]...

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Separate GST registrations can be given to multiple companies functioning in a co-working space

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala)

In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maintained. Separate GST registration can be ...

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Part of fishing vessels are taxable @ 5% GST

In re M/s Gurudev Metal Industries (GST AAR Krala)

In re M/s Gurudev Metal Industries (GST AAR Krala) Propeller, Shaft/SS road, Gun metal bush/bearing, Sniffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing / […]...

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GST Payable on Contributions from Club members for expending on meetings

In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra)

In re Rotary Club of Mumbai Nariman Point (GST AAR Maharashtra) Question 1:- Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or...

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GST on manufacturing & supply of submersible pump sets with installation

In re M/s United Engineering Works (GST AAR Karnataka)

In re M/s United Engineering Works (GST AAR Karnataka) The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries (farmers) as noti...

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GST on Partially completed flats

In re Durga Projects and Infra Structure Private Limited (GST AAR Karnataka)

Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime b) Partially completed flats, where customers are identified after implementation of GST regime, and c) Partially completed flats, where no customers are identified....

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