In re Surya Ayurved (GST AAR Uttar Pradesh) Q-1 Applicable G.S.T rate on Himsa Plus Oil, which is a ayurvedic Hair oil used for various hair disease and headache)? Ans-1 Himsa Plus Oil merits Classification under Chapter heading 3305.90 and attracts G.S.T @ 18% (CGST 9% and SGST 9%). FULL TEXT OF ORDER OF AUTHORITY […]
In re Lucknow Producers Cooperative Milk Union Ltd. (GST AAR Uttar Pradesh) Q-1 GST liability on reimbursement of Employee Provided Fund & ESI? Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the Reimbursement of EPF and ESI contribution as the same is liable to be included in the value of […]
The application is not admitted, under Section 98(2) read with Section 95(a) of CGST Act, 2017/UPGST Act, 2017 for the reason that the applicant has raised questions as a recipient of service
In re INOX Air Products Pvt. Ltd. (GST AAAR Tamilnadu) The final issue to be seen is that whether the entire manufacturing plant is to be construed as a ‘Plant and machinery’. As discussed in para supra, the Act do not define the terms ‘Plant’, ‘Machinery’, though the provision under Section 17(3) (d) says,- ‘goods […]
In re Mahindra Splendour CHS Ltd (GST AAR Maharashtra) Question 1:- Whether the applicant is liable to pay GST on the contribution received from its members? Answer: – Answered in the affirmative. Question 2:- If yes, whether the applicant can avail the benefit of exemption under entry no. 77 of Notification No. 12/2017-CTR dated 28.06.2017 for the […]
(Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate).
In re Yazaki India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter via email dated 30.11.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 31.08.2020. The request of the applicant to withdraw their application voluntarily and unconditionally is hereby allowed, without going into the merits […]
In re New Pandian Travels Private Limited (GST AAR Tamilnadu) 1. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017? […]
The ambit of Advance Ruling do not provide for answering the questions raised on provisions relating to ‘Tax Collected at Source’ provided under Section 52 of the Act.
AAR held that Applicant cannot seek Advance ruling under GST for supply already made or for Ongoing Supply and for supply undertaken by Merchant Exporter.
