Advance Rulings

Promotion & marketing of overseas university courses do not constitute export of services :AAR

In re Global Reach Education Services Pvt Ltd (Advance Rulings)

It was held that that the services provided by the Applicant to overseas universities are not ‘Export of services’ and therefore, taxable as per the GST laws, on the following basis:...

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Skincare preparations are medicaments for levy of GST: AAR

In re Akansha Hair & Skin Care Herbal Unit Pvt Ltd (Authority For Advance Ruling)

Preparations for the care of the skin namely, Rupam (Pimple Pack) and Pailab (Anti-Crack Cream), in the list submitted by the Applicant of the Application are classifiable as Medicament under heading 3004 of the Customs Tariff Act, 1975. This ruling is valid subject to the provisions under Section 103(2) until and unless declared void und...

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Joint Plant Committee not required to Register under GST Act: AAR

In re Joint Plant Committee (Authority For Advance Ruling): Case Number 02 of 2018

Joint Plant Committee is engaged exclusively in supplying goods and services that are wholly exempt from tax, and, therefore, not liable to be registered in accordance with the provisions under section 23(1) of the GST Act, subject to the condition that the Applicant is not otherwise liable to pay tax under the Reverse Charge mechanism un...

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Supply of UPS with battery is a mixed supply under GST Act: AAR

In re Switching Avo Electro Power Ltd (Authority For Advance Ruling)

The supply of UPS and Battery is to be considered as Mixed Supply within the meaning of Section 2(74) of the GST Act, as they are supplied under a single contract at a combined single price....

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Block joining mortar classifiable under heading 3214 of Customs Tariff Act 1975: AAR

In re SIKA India Pvt Ltd (Authority For Advance Ruling)

SIKA Block Joining Mortar is to be classified under tariff item 3214 90 90 of the Customs Tariff Act, 1975, and, therefore, taxable under serial no. 24 of Schedule IV vide Notification No. 01/2017-Central Tax (Rate) dated 28/06/2017 under CGST Act, 2017 and 1125-FT dated 28/06/2017 under WBGST Act, 2017. ...

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GST payable on Overseas Education Advisory to students in India: AAR

In re Global Reach Education Services Pvt Ltd (Advance Rulings)

The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Integrated Goods and Services Act...

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GST Rate on Rubber Wood is 18%: AAR

In re Senthil Nathan Vs N. Thulaseedharan Pillet (Authority For Advance Ruling)

Sri.N.C. Varghese, Thrissur, a small scale contractor (hereinafter called the applicant), has preferred an application for Advance Ruling on the rate of tax of standing rubber trees. The applicant is engaged in the purchase and cutting and removal of rubber trees from the plantations of certain public sector undertakings owned by the Gove...

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Tax in India on salary to employee sent abroad for rendering services to a foreign company

In re. Texas Instruments (India) (P.) Ltd. (Authority for Adavance Ruling)

Based on the above facts, Salary paid by the applicant to the assignee, Mr. T.N. Santhosh Kumar in India, is not liable to be taxed in India in FY 2011-12 having regard to the provisions of the Act and the relevant Treaty....

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GST not payable on Merchant Trade Transaction : AAR

In Re Synthite Industries Ltd (Authority for Advance Ruling)

They are in the business of trading in spices and spice products. They have two modes of transactions. In the first kind, the applicant receives order from a customer in USA for the supply of spice products. They place a corresponding order to a supplier in China for supplying the goods ordered by the customer in USA....

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GST on Canteen Food / Services provided by Company to its employees

In re Senthil Nathan S (Authority For Advance Ruling)

M/s. Caltech Polymers Pvt. Ltd., Malappuram (hereinafter called the applicant or the Company) has preferred an application for Advance Ruling on whether recovery of food expenses from employees for the canteen service provided by the applicant / company comes under the definition of outward supplies and are taxable under Goods Et Service ...

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