In re Cinta Medtech Private Limited (GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s. Cinta Medtech Private Limited, the applicant, […]
AAR hold that Steel Authority of India Ltd., SAIL is a ‘Government Entity’, therefore the tax rate applicable to value of contract (works contract service only) between the Applicant and M/s SAIL is leviable at 12% [CGST @ 6% + SGST 6%]
In re Mody Education Foundation (GST AAR Rajasthan) Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for exemption under entry no. 14 of the Notification No. […]
In re Crown Craft India Private Ltd. (GST AAR Rajasthan) Question 1: Since our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on […]
In re Gurkripa Career Education Private Limited (GST AAR Rajasthan) Q1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)? Q2. If is it exempt it shall be claimed as exempted under which […]
In re Fire Prevent Systems (GST AAR Karnataka) Applicant is providing training to the trainees on fire prevention, the same is covered under SAC 999293 and is liable to GST at 18% as per Serial No.30 of the Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017 FULL TEXT OF THE ORDER OF AUTHORITY FOR […]
In re Auriga Research Private Limited (GST AAR Karnataka) Section 95 (c) of the CGST Act 2017 defines ‘Applicant’ as any person registered or desirous of obtaining registration under the said Act. It could be easily inferred from above that any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance […]
In re NBCC (India) Limited (GST AAAR Odisha) With respect to issue raised in Para 3.6(a) whether the tax rate of 12% determined by the Appellate Authority for Advance Ruling in its order dated 19-03-2021 is applicable to entire contract, we find that there is no merit to discuss the matter again and again. The […]
In re Royal Carbon Black Private Limited (GST AAAR Maharashtra) AAAR have also examined the impugned Advance Ruling passed by the MAAR, wherein the MAAR has refrained from passing the advance ruling in the matter citing the reason that the Appellant has not provided the details regarding the chemical composition of the impugned product, i.e., […]
In re Ingram Micro Private Ltd (CAAR Mumbai) CAAR rule that the: – a) Tello drone merits classification under subheading 95030010 of the first schedule to the Customs Tariff Act, 1975 and would attract basic customs duty @60% adv. and IGST@ 18%; b) AGRAS T16 drone merits classification under subheading 88062400 of the first schedule […]
