AAR held that if burden of GST have not been passed on to employees, The applicant is eligible for proportionate ITC on permanent employee, on food supplied by canteen service to employees only and not contractual workers.
Read about the GST AAR Andhra Pradesh ruling on Om Shree Maa Mangala Logistics Pvt Ltd. Lack of documents and absence during hearing render application not maintainable.
Advance ruling authority constituted under Telangana State Goods and Services Act cannot give a ruling on liability arising under CGST Act or SGST Act in a different state.
N.B.S. Crackle not classifiable as sugar boiled confectionery, Its industrial use in ice cream production sets it apart from consumer-oriented confectionery, leading to a distinct classification perspective.
AAR Andhra Pradesh ruled that no reversal of Input Tax Credit (ITC) is required on a financial credit note issued for post sale discount. Gain insights into the ruling and its implications for businesses.
Whether the applicant is required to pay GST on ‘initial advance’ of 5% and ‘interim’” advance of 7.5% on Ex works value of goods supplied
In re Kaveri Exports (GST AAR Telangana) Authority for Advance Rulings, Telangana (‘AAR’) in the case of M/s Kaveri Exports “the applicant” has issued a ruling holding that turnover pertaining to the sale of duty credit scrips would not be relevant for computation of the refund of input tax credit. Captioned ruling has been analyzed […]
Explore the detailed analysis of CAAR Mumbai’s ruling on the classification of roasted areca nuts under the Customs Tariff Act, 1975. Understand the implications of roasting processes and legal interpretations.
Compounded rubber formulation 1 (with less than 5 parts of Carbon Black) mentioned in para 5.1 merits classification under CTH 4005 1000 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip – compounded with carbon black or silica and is eligible for duty exemption benefit under serial number 503
In re White Gold Bullion Private Limited (GST AAR Karnataka) Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) […]
