In re Global Vectra Helicorp Limited (GST AAAR Gujarat) In terms of the valuation provisions under GST legislation, amount recovered as reimbursement by the appellant M/s. Global Vectra Helicorp Ltd. from the customer, for the fuel procured for use in the helicopter provided on rent to customer is required to be included in the value […]
In re Jayesh Anil Kumar Dalal (GST AAAR Uttar Pradesh) In view of the above discussion, we hold that the services rendered by the Appellant to the State Urban Development Agency,Uttar Pradesh (SUDA), and For PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243W of the Constitution […]
In re Airbus Group India Private Limited (GST AAR Karnataka) Whether the activities proposed to be carried out in India by the Applicant would constitute as a supply of ‘Other professional, technical and business services’ falling under HSN code 9983 or as ‘Intermediary service’ classifiable under HSN code 9961/9962 or any other classification of services as […]
In re Vadilal Industries Ltd. (GST AAR Gujarat) 1. ‘Paratha’ merits classification at HSN 21069099. We find that GST rate of 5% is applicable subject to (i) products shall be classified at HSN 1905 or 2106 and (ii) description shall be khakhra, plain chapatti or roti. In the issue in hand, we find that the […]
In re Tirupati Construction (GST AAR Gujarat) Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat (Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No. 11/2017-Central Tax(Rate) dated 28-6-17 (hereinafter referred to as said NT)?” Ans. The subject Supply […]
In re Ahmedraza Abdulwahid Munshi (Nadim Scrap) (GST AAR Gujarat) 1. Composition Dealer purchasing Scrap/Used vehicles from the following Suppliers, namely: Central Government, State Government, Union territory or a local authority are liable to pay tax on RCM basis. There is no RCM tax liability for purchase of Scrap/Used vehicles from unregistered dealers. FULL TEXT […]
In re Tripcon Engineering Pvt Ltd (GST AAR Gujarat) In GST, Goods are classified based on HSN. Classification is based on the Tariff entry. We note that there is a specific Tariff entry for ‘Chain Sprocket’ at HSN 8483. The HSN 848390 covers “tooth wheel, Chain Sprocket and other transmission element presented separately; parts. We […]
In re New Tirupur Area Development Corporation Limited (GST AAAR Tamilnadu) the main question raised by the appellant and also the point of reference made by the members of AAR is whether the water supplied by the appellant is exempted under si. No. 99 of Notifn. No. 2/2017-CT(R) and its equivalent SGST notification published vide […]
In re Britannia Industries Limited (GST AAAR Tamilnadu) AAAR held that UHT Sterilized Flavoured Milk marketed under the brand name ‘Britannia Winkin’ Cow Thick Shake’ by the appellant is not classifiable under the Tariff heading ‘0402 /0404″ but classifiable under CTH 22029930 as held by the Lower Authority. FULL TEXT OF THE ORDER OF AUTHORITY […]
In re Kanayalal Pahilajrai Balwani (Siddharth Foods) (GST AAR Gujarat) Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business. The applicants admits that subject cakes & pastries kept […]
