Menthol Scented Sweet Supari merits classification under CTH 2106 90 30 and Flavoured & coated Illaichi merits classification under CTH 2106 90 99
In re Achampet Solar Private Limited (GST AAAR Telangana) The CBIC has issued Circular No. 178/10/2022-GST dated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the said circular, it was, interalia, observed that when principal supply is exempt, the ancillary activities to such principal supply would not get attracted to GST. […]
In re HYT Engineering Company Private Limited (GST AAAR Uttar Pradesh) Instant contract consists of transfer of property in goods, coupled with supply of services which leads to the inevitable conclusion that this is a case of Works contract, covered under the definition of “Works contract” defined under Section 2(119) of the CGST Act, 2017 supra. […]
In re KRBL Infrastructure Private Limited (GST AAAR Uttar Pradesh) AAAR hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case. Since the impugned order was served on 12.02.2022 to the […]
Applicant stated that they wish to withdraw their application for advance ruling in view of recent GST council meetings and notifications issued thereafter. Application filed by Applicant for advance ruling is disposed-off as withdrawn.
In re Attica Gold Private Limited (GST AAR Karnataka) Q1. Whether Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, advertisement expenses, commission, Professional expenses and other like expenses? Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, Advertisement expenses, commission, […]
AAR ruled that, if the assessee qualifies to be a pure agent then reimbursement of tree cut compensation paid to farmers and land owners during the course of execution of work is not chargeable to GST
In re Karnataka Urban Infrastructure Development and Finance Corporation Limited (GST AAR Karnataka) AAR examined whether the applicant, is the proper person to file the instant application or not, being the recipient of the impugned services to which the questions are related. In this regard we observe that Section 95(a) of the CGST Act 2017, […]
Exemption provided to outward supplies of applicant does not have a bearing on GST liabilities under reverse charge basis on supplies received by applicant.
In re Multi-Verse Technologies Pvt. Ltd (GST AAR Karnataka) Applicant is engaged in the business of providing computer software application services designed to run on digital devices such as mobile phones, tablets, personal computers in the state of Karnataka and the said services are meant for facilitating business transactions of supply of goods or services […]
