In re Telangana State Technology Services Limited (GST AAR Telangana) Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined? The applicant is providing service to various departments of Telangana Government in […]
In re Keisha Enterprises Private Limited (GST AAR Telangana) In the reference 1stcited, M/s. Keisha Enterprises Private Limited, has sought certain clarification by filing an application for Advance Ruling. Through the reference 2ndcited, Superintendent (Central Tax) Jeedimetla Range was requested to go through the attachment and inform the above pendency of the issue and also […]
In re Vinayak Buildcon (GST AAR Rajasthan) As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling, no ruling can be given on the questions. Hence, the subject application for advance ruling made by the applicant is not maintainable […]
In re GRB Dairy Foods Pvt. Ltd (GST AAR Tamilnadu) Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name ‘Buy n Fly’ is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, […]
The products Children Scooter, Activity Ride-on, Smart Tri-cycle and Kick Scooter, in which physical force is the primary action and contains an in built electronic circuit, are ‘Electronic Toys’ and the applicable GST Rate is CGST @9% as per SI.No. 440 of Schedule-III of Notification No. 01/2017 C.T.(Rate) dated 28.06.2017 and SGST @- 9% as per SI.No. 440 of Schedule III to Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017.
In re Satya Dev Bommireddy (GST AAR Telangana) 1. Given that the supply of under construction of immovable property is specifically defined as a separate and distinct service under clause 5(b) of Schedule II of CGST Act, can the same be treated to be referring to either the supplies or transactions described in 17(5)(c) or […]
In re Aludecor Lamination Private Limited (GST AAR Maharashtra) Question a. Whether the Aluminium Composite Panel/sheet is covered under: HSN Code 3920 or HSN Code 7606 or HSN Code 7610? Answer:- In view of the above discussions, the Aluminium Composite Panel/Sheet is covered under HSN Code 7606. Question b. And what is the rate of […]
In re TIF Integrated Industrial Parks PVT Ltd (GST AAR Telangana) 1. If the applicant sells the land after developing by way of erecting a civil structure or a building or a complex then such supply is liable to tax under CGST/SGST Acts. However if land is sold without any development involving any civil structure […]
In re Masterly Kolkata Facility Maintenance Pvt Ltd. (GST AAR West Bengal) Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. It is submitted by the applicant that the apartment owners are at liberty either to get the supply of cooking […]
In re Kanahiya Realty Private Limited (GST AAR West Bengal) (i) Supply of goods at nominal price to retailers against purchase of specified units of hosiery goods pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods as per section 9 of the GST Act. […]
