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Advance Rulings

Foam cup pads classifiable under HSN 39262091 & attracts GST @18%

August 18, 2023 2211 Views 0 comment Print

Read detailed analysis of GST Advance Ruling by Uttar Pradesh AAR on appropriate HSN code for foam cup pads, issued to Maavisa Fom CUP Private Limited.

GST applicable only on supervision charges if other costs are reimbursement

August 18, 2023 7311 Views 0 comment Print

Read detailed analysis of GST Advance Ruling by Uttar Pradesh AAR on including value of material and execution work in taxable value for installation of lines by Purvanchal Vidyut Vitran Nigam.

Only suppliers can initiate the advance ruling process not recipient: AAAR

August 17, 2023 2190 Views 0 comment Print

Dive into the case of Uttar Pradesh Metro Rail Corporation Ltd. to understand the significance of only suppliers being allowed to file for GST advance rulings.

GST on Material Costs and Supervision Fees when customer bears all costs

August 16, 2023 2094 Views 0 comment Print

Explore GST ruling on Purvanchal Vidyut Vitran Nigam Limited’s electricity distribution services. Learn about taxable values, material costs, and supervision fees.

AAAR Ruling on classification of unmanufactured tobacco product

August 9, 2023 2979 Views 0 comment Print

Read how Pandey Traders successfully appealed a GST ruling, classifying their product under Ch-2401 of GST Tariff, based on specific processes as outlined in Explanatory Note.

Uniform valuation of goods outside the purview of advance ruling procedure: CAAR

August 6, 2023 651 Views 0 comment Print

Explore the rejection by CAAR Delhi of Sunmarg Consultancy LLP’s advance ruling on customs duty for imported rags. Legal analysis and implications revealed.

Input tax credit on inward supply of motor vehicle used for demonstration purpose

August 6, 2023 3939 Views 0 comment Print

AAR, Telangana, in M/s. Sai Service Pvt. Limited ruled that, ITC cannot be availed on test-drive vehicles when retained in a workshop as a replacement vehicle.

Classification and GST Rate for Solar Home Lighting System

July 18, 2023 9369 Views 0 comment Print

Get the ruling on the classification of Solar Home Lighting System and applicable GST rate. Understand the provisions of the CGST Act and UPGST Act. Learn about HSN code 94055040 and the tax implications. Read the analysis and conclusion by R2V2 Technologies Pvt Ltd (GST AAR Uttar Pradesh).

Hostel accommodation services exempted from GST from August 2021 till July 18, 2022

July 18, 2023 18516 Views 0 comment Print

AAR ruled that hostel accommodation charging less than INR 1,000 per day from August 2021 till July 18, 2022 is exempt from GST. However, from July 19, 2022 and onward the exemption longer applies, and the applicable GST rate is 12%.

Shifting of Transmission Lines for NHAI classified under Service Head 998631, 18% GST

July 18, 2023 3366 Views 0 comment Print

Transmission Line shifting for NHAI classified under Service Head 998631, attracts 18% GST (CGST 9% + SGST 9%). GST is levied on the transaction value as per Section 15 of CGST Act, 2017.

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