Follow Us:

Advance Rulings

No GST to be charged from State government being not a recipient under GST

July 6, 2023 2838 Views 0 comment Print

Comprehensive discussion on ruling of GST AAR West Bengal on applicability of GST on Fair Price Shop dealer’s commission, transport, and stationary charges, etc., in case of Chanchal Saha.

Denial of ITC on construction of warehouse capitalised in books of accounts

July 6, 2023 4770 Views 0 comment Print

AAR, West Bengal, in case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit (ITC) cannot be claimed on construction of immovable property which is capitalised in books of account.

GST not exempt on Loading/Unloading Services for Imported Pulses

July 6, 2023 5571 Views 0 comment Print

Explore the AAR ruling on GST applicability for services related to loading and unloading of imported unprocessed pulses, in the case of Sona Ship Management Pvt Ltd.

GST Implications on Wheat Conversion for distribution via Public Distribution System

July 6, 2023 1380 Views 0 comment Print

Comprehensive analysis of the GST Advance Ruling regarding Sri Durga Food Products Pvt Ltd’s wheat conversion into fortified atta for Public Distribution System in West Bengal.

Services for conversion of wheat into atta/fortified atta is composite supply

July 5, 2023 2481 Views 0 comment Print

Discover the value of supply of services provided by Aakash Food Products Pvt Ltd for the conversion of wheat into atta/fortified atta. This analysis delves into whether the supply qualifies as a composite supply, its relation to Panchayat functions, and the percentage of goods’ value. Furthermore, explore the applicable tax rate for such a supply.

AAR West Bengal: GST on value of supply of services for conversion of wheat

July 5, 2023 759 Views 0 comment Print

Learn about the value of supply of services provided by Vikash Agritech Food Pvt Ltd for wheat conversion into atta/fortified atta, along with the applicable tax rate. This analysis delves into the definition of composite supply, its relation to Panchayat functions, and the 25% threshold for the value of goods. Explore the criteria for exemption under GST laws.

Value of Supply of Services for Wheat Conversion and Applicable Tax Rate

July 5, 2023 1260 Views 0 comment Print

This article discusses the value of supply of services provided by PR Flour Mills Pvt Ltd for the conversion of wheat into atta/fortified atta, as well as the applicable tax rate. The analysis explores whether the supply qualifies as a composite supply and if it is related to functions entrusted to a Panchayat or Municipality. The conclusion determines if the value of goods exceeds 25% of the total supply value and discusses the exemption criteria under the GST Act.

GST on supply for construction & installation of a sewerage treatment

July 5, 2023 6024 Views 0 comment Print

GST AAR West Bengal classifies KSB Limited’s supply of pumps with installation for sewerage treatment as works contract service, taxable at 12% under GST when supplied to local authority.

GST on veterinary instruments known as Artificial Insemination Crate/Travis

June 30, 2023 3066 Views 0 comment Print

Delve into the GST AAR Gujarat ruling on tax and classification of veterinary instruments, specifically AI Crate/Travis. Get informed insights.

Rapigro classifiable under 38089340 as plant growth regulator, 18% GST

June 30, 2023 3021 Views 0 comment Print

Explore the GST AAR Gujarat ruling on the classification of Rapigro under the Customs Tariff Act & GST Act, and its applicable tax rate

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930