Advance Rulings

GST on pathology or diagnostic services supply to a researcher

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name)

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name) (GST AAR Gujarat) Q1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. Ans. The applicant is liable to ...

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GST on Licensing services for right to use minerals

In re Rachna Infrastructure Pvt. Ltd. (GST AAR Gujarat)

In re Rachna Infrastructure Pvt. Ltd. (GST AAR Gujarat) (i) What shall be the classification of service provided by the State of Gujarat to applicant in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with further amendments made to it? Ans. The activity undertaken by the applicant is classifiable under Heading 99...

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‘Un-fried Fryums’ classifiable under Tariff Item 2106 90 99: AAR Gujarat

In re Jayant Snacks and Beverages Pvt. Ltd (GST AAR Gujarat)

In re Jayant Snacks and Beverages Pvt. Ltd (GST AAR Gujarat) Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Answer : The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of...

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18% GST applies to supply of ‘Fried Fryums’: AAR Gujarat

In re Barakatbhai Noordinbhai Velani (legal Name), Alisha Gruh Udyog (Trade Name) (GST AAR Gujarat)

In re Barakatbhai Noordinbhai Velani (legal Name), Alisha Gruh Udyog (Trade Name) (GST AAR Gujarat) Question: Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant ? And if the answer is in affirmative, the rate of tax thereof ? Answer : The product ‘fried Fryums’ manufactured and suppli...

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18% GST applies to supply of ‘Un-fried Fryums’

In re Jayant Food Products (GST AAR Gujarat)

In re Jayant Food Products (GST AAR Gujarat) Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Answer : The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Sched...

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GST on one time long term lease premium to AUDA

In re Jinmagal Corporation (GST AAR Gujarat)

In re Jinmagal Corporation (GST AAR Gujarat) Question 1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7? Answer : Affirmative in view of the above discussion. Question 2. Whether Jinmagal Corporation is requ...

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GST on Non Woven Bags manufactured through intermediate product

In re Karam Green Bags (GST AAR Gujarat)

In re Karam Green Bags (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Wov...

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AAR explains GST Rate applicable on Non Woven Bags

In re Max Non Woven Pvt. Ltd (GST AAR Gujarat)

In re Max Non Woven Pvt. Ltd (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product N...

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Concessional GST rate not applicable to medicine or drugs, not ready for administering in human being

In re Altis Finechem Pvt. Ltd. (GST AAR Gujarat)

In re Altis Finechem Pvt. Ltd. (GST AAR Gujarat) Q. 1 Classification of goods and determination of tax liability of product under HSN 2919 of following goods: Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (...

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Non Woven Bags manufactured through intermediate product Non Woven fabric classifiable under Heading No. 5603

In re Rotex Fabric Pvt.Ltd. (GST AAR Gujarat)

In re Rotex Fabric Pvt.Ltd. (GST AAR Gujarat) Question.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate pro...

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