In re SATS Food Solutions India Private Limited (GST AAR Karnataka) The applicant is engaged in the business of manufacture/production and supply of frozen food in institutional packs to companies in Aviation Industries, quick service restaurants, Hotels etc., across Ready To Eat (RTE)/ Ready To Cook (RTC)/ Processed and Semi Processed categories. The applicant has sought […]
Read the analysis and conclusion of the GST Advance Ruling (AAR) on the HSN classification and applicable tax rate for Fortified Rice Kernels (FRK) supplied by Brindavan Agrotech Private Limited.
In re NBCC (India) Limited (GST AAAR Delhi) Whether or not MoHUA, Government of India, is liable to pay GST on the sale of commercial built-up space? The appellant has contested that the construction activities and sale thereof are exempted from tax under Notification No. 12/2017- Central Tax (Rate) being in relation to a function […]
Rule 3(b) of Legal Metrology (Packaged commoditites) Rules, 2011, provides that the provisions of Chapter II of that Rules shall not apply to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio-fertiliser, sold by the registered person, falls under this category and exempt from GST?
In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as ‘Governmental Authority’ or ‘Local Authority’? Chamundeshwari Electricity Supply Corporation Limited cannot be considered either as “Governmental Authority” or “Local Authority”. ii. Since the Corporation is fully […]
In re Suez India Private Limited (AAR Karnataka) i. Whether the services provided to Bengaluru Water Supply and Sewerage Board would be considered as a service provided to a governmental authority under GST Laws? The services provided to Bengaluru Water Supply and Sewerage Board (BWSSB) would be considered as a service provided to a Governmental […]
Amounts received by assessee due to consideration, advance received on sale of small plots which have development work are not taxable under GST.
In re Dream Road Technologies Pvt. Ltd (GST AAR Haryana) Q1. Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (viia) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) […]
CAAR Mumbai held that Amazon Fire TV Stick/HDMI digital media receiver with dual core processor, dedicated Videocore4 GPU, 1 GB of memory and 8 GB of storage having a dual band, duel antenna 802.11 AC Wi-Fi is classifiable under CTH 8517 62 90 of First schedule of Customs Tariff Act, 1975.
In re D D International Pvt. Ltd (GST AAR Haryana) 1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer? Yes 1. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on ‘bill to ship to’ basis i.e., […]
