Advance Rulings

AAAR on classifications of skin care preparations as Medicaments / Cosmetics

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal)

Akansha Hair & Skin Care Herbal Unit Pvt Ltd (GST AAAR West Bengal) The core issue involved in this appeal is whether Ayurvedic Products manufactured by the Appellant, are classifiable under Chapter 33, or any other Chapter, or as medicaments under Chapter 30 of the Tariff. FULL TEXT OF ORDER BY WEST BENGAL APPELLATE AUTHORITY [&helli...

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Tarpaulins HDPE woven fabrics’ not to be classified under HSN 6306 of GST Tariff

In re East Hooghly Polyplast Pvt Ltd (Authority For Advance Ruling)

Applicant is a manufacturer of tarpaulins made from High Density Polyethylene (HDPE) a woven fabric seeks a Ruling on whether HDPE Woven Tarpaulin will be classified under HSN 6306 of the GST Tariff. on Application it was held that Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff....

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Contract Management System results in Supply of services under GST Regime

In re Vesuvius India Ltd (GST AAR West Bengal)

In re Vesuvius India Ltd (GST AAR West Bengal) Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017? Activities the Applicant proposes to undertake are services associated with manufacturing of metal, an...

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Supply to SEZ units using coffee vending machines do not qualify as zero rated supply

In re M/s Coffee Day Global Limited (GST AAR Karnataka)

In re M/s Coffee Day Global Limited (GST AAR Karnataka) Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? The supply of non-alcoholic beverages / ingredients to such beverages, to SEZ units using […]...

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GST payable on amount billed by Taxi Aggregator on behalf of taxi operators

In re Opta Cabs Private Limited (GST AAR Karnataka)

In re Opta Cabs Private Limited (GST AAR Karnataka) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount The applicant is liable to tax on the amounts billed […]...

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GST on Services by corporate office to unit in other states as well i.e. distinct persons

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka)

In Re M/S Columbia Asia Hospitals Private Limited (GST AAR Karnataka) Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per [&he...

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GST on deposit of diamond with safe vaults, Conversion in e-Units and vica versa

In re Rajarathnam’s Jewels (GST AAR Karnataka)

In re Rajarathnam’s Jewels (GST AAR Karnataka) a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST? The mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) does not constitute of supply of diamon...

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Caesarstone taxable at the rate of 18% GST: AAAR Maharashtra

In re M/s. Hafele India Pvt. Ltd. (Authority For Advance ruling)

AAAR Maharashtra held that We do not see any reason to interfere with the Ruling given by AAAR, Maharashtra holding that Caesarstone imported by the Applicant is to be classified under HSN code 6810....

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KKC not eligible for Input Tax Credit under GST- AAAR, Maharashtra

In re Kansai Nerolac Paints Limited ( AAR Maharashtra)

Accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit. ...

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GST on Services to foreign universities related to enrollment of students from India

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal)

In re Mr. Pulak Kumar Saha (GST AAAR West Bengal) In this case, the Appellant promotes the courses of the University, finds suitable prospective students to undertake the courses, and, in accordance with University procedures and requirements, recruits and assists in the recruitment of suitable students, and hence, the Appellant is to be ...

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