In re Richwell Enterprises Private Limited (GST AAR Rajasthan) ‘Construction services’ and the ‘ancillary services’ provided by the applicant are not naturally bundled and are not supplied in conjunction with each other in the ordinary course of business with main supply. These are the facilities/amenities provided by the applicant to its customers for the limited […]
In re Xtracare Products Private Limited (GST AAR Karnataka) Tariff heading 9619 covers articles having multiple layers designed to absorb and store fluid. Generally, these articles are shaped so as to fit snugly to human body. In the instant case, the impugned article- ‘baby wipes’ are neither designed to absorb and store fluids nor are […]
Database and journals or periodicals are different thing and exemption is not available to online database, online books, newspapers, directories and non-educational journals under si. No. 66(b)(v) of the notification no. 12/2017-Central Tax (Rate) dated 28th June 2017.
AAR ruled that bus operator is entitled to avail ITC on rent bill issued by service provider, who provides buses on rent charging GST at the rate of 18%, subject to fulfillment of conditions stipulated under Section 16 read with Section 17 of CGST Act
Man power services provided by applicant to various Central and State Government departments is liable for GST at applicable rate and is not eligible to ‘Nil’ rate of tax
In re Vaibhav Enterprises (CAAR Delhi) To answer the posed question, I consider the five goods, namely API supari, Chikni supari, unflavored supari, boiled supari and boiled & cut supari together. In these cases, one set of processes are found to be intended for cleaning; the second set for enhancing preservation; and third set for […]
In re Amazon seller services Pvt Ltd (CAAR Mumbai) CAAR held that Smart plugs of model no. C2YY3N are rightly classifiable under sub-heading 85371000 of the first schedule to the Customs Tariff Act, 1975 and The said smart plugs would be eligible to claim benefit of serial number 490 of notification no. 50/2017-Cus., dated 30.06.2017. […]
In re Amazon seller services Pvt Ltd (CAAR Mumbai) From the functionality perspective, the product under consideration, therefore, appears to perform the function of reception, conversion and transmission in all three different scenarios described above. The first rule of interpretation of customs tariff is that goods under consideration should be classified in accordance with the […]
In re Amazon Digital Services Pvt. Ltd. (CAAR Mumbai) CAAR held that that networking devices model nos. DSN87C (rooftop node or RT node) and D5N87D9 (customer premise node or CP node) are classifiable under sub-heading 85176290; and passive antennas, one high gain and one low gain, having model no. 14D3T2A are classifiable under sub-heading 85177090 […]
In re Afrodille Super Foods LLP (CAAR Mumbai) Pumpkin seed kernels, dried but not subjected to any other preparatory or preservation processes are classifiable under Custom Tariff heading (CTH) 12129990. Chapter 12 of the tariff covers ‘Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder’. According to […]
