In re Coastal Fats & Oils Private Limited (GST AAR Andhra Pradesh) The solvent Extracted spent Earth oil is taxable at 5 % as per SI. No. 90 of Schedule I of notification No. 01/2017 Central Tax (Rate) Dt.28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH 1. At the outset we […]
In re Keshav Projects (GST AAR Andhra Pradesh) Whether the Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification including distribution of electricity (APCPDCL) can be termed as ‘Pure Services’ as referred in SI.No.3- (Chapter 99) of table […]
AAR held that administering of COVID-19 vaccination by hospitals is a Composite supply, wherein the principal supply is the ‘sale of vaccine’ and the auxiliary supply is the service of ‘administering the vaccine’ and the total transaction is taxable at the rate of principal supply i.e, 5%.
In re Anil Khirwal (GST AAR Jharkhand) The applicant sought Advance Ruling on the three questions i.e,- 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? 2. What is the GST Rate applicable on given […]
TDS is not required to be deducted on payment made to the supplier of taxable goods or services or both, only when the value of such supply under a contract does not exceeds Rs. 2.5 Lakhs.
In re Maharashtra Ex-Servicemen Corporation Ltd. (GST AAR Maharashtra) Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the […]
Forest Development Corporation of Maharashtra Limited (GST AAR Maharashtra) We observe that, the land belongs to the MSFR Department who is the owner. As an owner, MSFR Department has leased the land to the applicant. The applicant is not the owner of the land. Now, the MSFR Department has asked the applicant to hand over […]
In re Shah Sakalchand Chunilal & Co (Hitesh P. Jain) (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s SHAH SAKALCHAND CHUNILAL & CO, vide reference ARA No. 75 Dated 11.03.2022 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, MAHARASHTRA […]
In re Allied Blenders and Distillers Private Limited (GST AAR Telangana) The applicant’s chief argument is that their bye-products i.e., Distillery Wet Grain Soluble (‘DWGS’) and Distillery Dry Grain Soluble (‘DDGS’) are used only as cattle feed and therefore have to be classified under S.No.102 of Notification No. 02/2017. It is observed that the Notification […]
In re IDMC Ltd. (GST AAR Gujarat) 1. Whether contract involving supply of equipment / machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle […]
