In re Colourband Dyestuff P Ltd (GST AAR Gujarat) Colourband Dyestuff P Ltd, a dye manufacturing company, has filed an application seeking an advance ruling on the eligibility of input tax credit (ITC) for the works contract services and materials used for the foundation and structural supports of their machinery. The applicant argues that the […]
In re Beeup Skills Foundation (GST AAAR Maharashtra) AAAR held that the reimbursement amount received by the Appellant from NEEM Trainer towards Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees is not in the capacity of pure agent. In the […]
On examining the functions of ‘Google Chromecast’ and ‘Chromecast with Google TV’ as stated in the aforesaid paras vis-a vis the material information available in the public domain
Service recipient is claiming that, they have to charge @5% by considering the reimbursement of expenses as Part of Canteen Service and they are not ready to accept it as separate service.
As the Aluminium Composite Panel/Sheet attribute most of its characteristics to the two aluminium sheets from which it is made, the ACP has to be classified under the tariff heading 7606 as per Rule 3(b) of the General Rules for the interpretation of the Customs Import Tariff Schedule read with Notification No.1/2017-Central Tax (Rate) dated 28th June,2017.
Appellant erects a warehouse using prefabricates structures. The overlying structure along with the land on which it erected constitutes the warehouse. The warehouse is meant for storage activity and therefore is associated with the beneficial enjoyment of the land on which it is constructed.
Applicant has obtained the Advance Ruling by suppressing the facts and hence the Order issued in the reference 5thcited is liable to be declared as void ab initio.
Andhra Pradesh GST Authority for Advance Ruling (AAR) has ruled on the applicability of GST on the export of pre-packaged and labelled rice.
In re Andhra pradesh corporation for Outsourced services (GST AAR Andhra Pradesh) Order from the Authority for Advance Ruling (AAR) in Andhra Pradesh regarding the applicability of GST (Goods and Services Tax) on the services provided by Andhra Pradesh Corporation for Outsourced Services (APCOS). Summary of the key points mentioned in the order: 1. APCOS […]
In re Pagaria Infotech Ventures LLP (CAAR Mumbai) M/s. Pagaria Infotech Ventures LLP (hereinafter referred to as ‘the applicant’, in short) filed an application for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR, in short). The said application was received in the secretariat of the CAAR, Mumbai on 26.12.2022, along with its […]
