In re Prag Polymers (GST AAR Uttar Pradesh) Ques- ‘Classification of Coach Work like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock’. Ans- The ‘Classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains’ manufactured as per the specific design and layout provided by the Railways and supplied to the Indian […]
AAR held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by the assessee registered at Noida, Uttar Pradesh as invoice can be raised by the assessee charging IGST from its registered office in Noida, Uttar Pradesh.
In re Hitech Print Systems Limited (GST AAR Telangana) 1. Exam related printing activity rendered by the Appellant: A. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific to various educational boards/Universities amounts to provision of […]
In re Medha Servo Drives Private Limited (GST AAR Telangana) The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & commissioning of train collision avoidance system […]
In Re M/s. Megha Engineering & Infrastructures Limited (GST AAR Telangana) In the present case as the DGGI, Hyderabad has conducted search of the premises of the applicant under Chapter-XIV of the CGST Act, 2017. It was addressed by the authority to ascertain whether any proceeding is pending before them regarding the questions raised by […]
In re Sri Krishna Logistics (GST AAR Telangana) 1 (A) Whether the rate of GST of 5% (2.5% each towards CGST & SGST) as per Sl.No.8(ii)(b) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 with the condition that input tax credit is not allowed on goods and services. ITC is not allowed to be claimed if concessional […]
In re Kamdhenu Agrochem Industries LLP (GST AAR Maharashtra) Question 1:- Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States? Answer:- In […]
In re Meerabai Tukaram Borade (GST AAR Maharashtra) No GST exemption on renting of property to Govt for under-privileged Girl in absence of Proper Info: AAR AAR, Maharashtra held that, services provided by M/s Meerabai Tukaram Borade (Applicant) to Samaj Kalyan Department (SKD), Government of Maharashtra (GOM), for residential accommodation of underprivileged girls is not […]
In re Shital Tukaram Borade (GST AAR Maharashtra) Question 1:- In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST? Answer: Answered in the negative. Question 2:- Whether TDS provisions will be applicable in […]
In re SPX Flow Technology India Pvt. Ltd (GST AAAR Gujarat) In view of the foregoing, the Advance Ruling No. GUJ/GAAR/R/102/2020 dated 14.10.2020 is confirmed to the extent it has been appeal against, by holding that the Integrated Goods and Services Tax was payable by the appellant M/s. SPX Flow Technology (India) Pvt. Ltd. from […]
