In re Jyoti Ceramic Industries Pvt. Ltd. (GST AAR Maharashtra) Question 1: – Whether the Product namely ‘Zirconium Oxide Ceramic Dental Blanks’ in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as ‘Ceramic Product’ as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit […]
The Application in GST ARA Form No. 01 of M/s. Minakshi P Kakade, vide reference ARA No. 42 Dated 13.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
Recovery of notice pay from dues of employee / payment of notice pay by the employee who could not serve the notice for the period as per contractual agreement / appointment letter does not amount to supply and therefore as per Section 7 (1A) of the CGST Act, 2017, the provisions of Schedule II does not come into play.
In re Harish Chand Modi (GST AAAR Rajasthan) Reimbursement of electricity expenses had not been made on actual basis by the lessee to lessor as it has been collected in advance with rent and further adjusted by raising the invoice by the lessor. Further, the appellant has failed to establish themselves as pure agent. Reimbursement […]
In re Hylasco Bio-technology Private Limited (GST AAR Telangana) 1. Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not? Yes. But not covered under the exemption notification. 2. If No, HSN applicable for the specified product? Please refer above. 3. As HSN 2309 is exempt under the Serial […]
In re Next Education India private limited (GST AAR Telangana) The goods sold by the applicant has a Central processing unit (CPU), memory & storage with an onscreen display of output which is based on the input supply by the user. Therefore in view of the notes to Chapter 84 and also the HSN entries […]
The appellant stated that they are manufacturing and selling the mixture of flour of grains/cereals, pulses mixed with spices and condiments, that their products are mainly used for preparing Indian Dishes like Idly Mixes, Dosai Mixes, Tiffen Mixes (Adai Mavoo, Millet Adai Mix, Uzhunthakali Mavoo, Ready Idiyappam, Bajji Mix), Health Mixes and Porridge Mixes.
In re Navbharat Imports (GST AAAR Tamilnadu) The appellants stated that they are regular importers and traders of toys from various countries, that they sell these goods in India, in retail as well as through E-Commerce platforms. They added that they also intend to manufacture these toys in India in future, that the toys proposed […]
In re Utsav Corporation (GST AAAR Rajasthan) It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504. 2. Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators […]
Since the amount received in the form of credit note is actually a discount and not a supply by the applicant to the supplier, no GST is leviable on receiver on cash discount/incentive/schemes offered by the supplier to applicant through credit note against supply without adjustment of GST.
