In re Gurmat Impex & Shipping Services (CAAR Mumbai) Gas lift/Gas spring merits classification under sub-heading 9401 9900 of the first schedule to the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Gurmat Impex & Shipping Services (hereinafter referred to as ‘applicant’) has filed the present advance […]
As per the explanatory notes to Heading 73.25 which provides for exclusion of ‘castings which are products falling in other headings of the Nomenclature (e.g., recognizable parts of machinery or mechanical appliances) or unfinished castings which require further working but have attained the essential character of such finished products, the subject goods do not merit classification under Heading 7325.
In re Dachepalli Printers (GST AAR Telangana) What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board? 1. Where content as well as physical inputs are supplied by the recipient […]
Applicant contended that they are Job work provider doing job work of manufacturing chocolates (food product falling under Chapter 19 of customs tariff Act) with inputs provided by the job work receiver. Their service is coming under SAC Code 9988 with applicable tax rate of 5%
The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification 11/2017-CT-Rate dt. 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021.
ARA were of the view that the activities to be undertaken by the applicant in respect of Operation & Maintenance of Mansi Wakal dam is a single supply and cannot be treated as distinct supplies.
In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied […]
The expenditure made towards corporate responsibility under section 135 of the Companies Act, 2013, is an expenditure made in the furtherance of the business. Hence the tax paid on purchases made to meet the obligations under corporate social responsibility will be eligible for input tax credit under CGST and SGST Acts.
CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)
AAR held that a co-operative housing society cannot claim ITC of GST paid to its appointed contractor for repairs, renovation and rehabilitation work carried out in society.
