Advance Rulings

18% GST Payable on Polypropylene Leno Bags whether laminated with BOPP or not

In re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal)

Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) It is clarified that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST.” From the above, it is [&hell...

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Classification of quilt (other than cotton quilt): AAR allowed withdrawal of application

In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan)

In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan) Q1. What would be the classification of quilt (other than cotton quilt)? Ans: HELD Since the applicant withdrew the application, therefoare no ruling is given. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN Note: Under Section 100 of the CGST/RGST Act 2017...

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Serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply

In re M/s The Akshaya Patra Foundation (GST AAR Rajasthan)

In re M/s The Akshaya Patra Foundation (GST AAR Rajasthan) Q1. Whether preparation and serving food to children of Govt Schools under Mid-Day Meal Programme of Govt and serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017? A. Preparation and […]...

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Registration under GST regime is applicable on place of supply

In re M/s K M Trans Logistics Private Limited (AAR Rajasthan)

The registration under GST regime is applicable on place of supply of goods or services or both. Since in the instant case, as per the facts submitted by the applicant, the place of supply is from the state of Rajasthan, thus applicant is required to take registration at Jaipur, Rajasthan only....

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ITC of Central Tax paid in Haryana not available to applicant registered in Raiasthan

In re M/s IMF Cognitive Technology Private Limite (GST AAR Rajsthan)

Whether the ITC of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan state, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan?...

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12% GST on design & installation of reverse osmosis plant for Govt

In re Mr.Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajasthan)

In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajasthan) The activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O &M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of [&...

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GST on Works Contract of Composite Supply for Government Dept

In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan)

The activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems and O & M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is proposed to be undertaken for...

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GST advance ruling cannot be sought on activity undertaken in Past

In reShyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan)

In re Shyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan) The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no ruling is given. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN Note: ...

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No AAR ruling on consideration of Third Party Export for Foreign Trade Policy

In re K Uttamlal Exports Pvt. Ltd. (AAR Maharashtra)

Whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?...

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AAR on classification of EPC Contract for electrical cable supply & laying work

In re Yogiraj Powertech Private Limited (GST AAR Maharastra)

In re Yogiraj Powertech Private Limited (GST AAR Maharastra) Question 1. :- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or comm...

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