In re Tej Jain (GST AAR Rajasthan) Amount paid to the owner of the car and amount incurred for the refurbishment of the said car are not includible in the purchase price so as to deduct the same from the selling price of the old and used refurbished car to arrive as the margin for […]
In pursuance to Section 95(a) CGST Act, We hold that the Question raised by the applicant does not fall under the gamut of said Section 95(a). Thereby, in pursuance to Section 95(a) and Section 103(1) of CGST Act, we hold that the applicant has no locus standi to file subject application.
In re USG Boral Building Products (India) Private Limited (GST AAR Rajasthan) We find that the applicant has submitted the technical specification with respect to contents of the impugned product. The applicant submitted that the proposed new variant of Gypsum Board is made-up of Gypsum, glass fibre and additives, the main raw material is Gypsum […]
In re Green Cleaning Solutions (GST AAR Uttarakhand) 1) The contract for supply of manpower for managing solid waste does not come under the definition of ‘Composite supply of Goods and Service’ at Entry No. 3A of Chapter 99 as mentioned in notification number 12/2017 – Central Tax (rate) dated 28th June 2017 as amended by Notification […]
From the product catalogue, it appears that this flowmeter measures the mass flow of liquid. The flowmeter appears to be capable of measuring the value and the measured parameter(s) are displayed visually or provided as digital output.
In re Yashaswi Academy for Skills (GST AAR Maharashtra) Regarding the issue before us in respect of stipend paid to the trainees by the applicant, by the industry partner which provides training to the trainees and is required to pay stipend to the trainees. This stipend is not directly paid to the trainees by the […]
In re Yashaswi Academy For Skills (GST AAR Maharashtra) No GST on reimbursement received by applicant of stipend paid to trainees M/s. Yashaswi Academy for Skills (the Applicant) has sought a clarification on the issue as to whether the reimbursement by the companies to the Appellant of the stipend paid to students attract Goods and […]
In re World Economic Forum, India Liaison Office (AAR Maharashtra) Question 1. Whether the activities carried by the Applicant’s Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Services Act, 2017 considering that the Applicant is not engaged in any […]
In re Shailesh Ramsunder Pande (GST AAR Maharashtra) Iin the instant case, the applicant has an agreement with RIPL for supplying Non-AC buses to transport staff of RIPL and the buses are owned by the applicant. Further, the applicant also incurs expenses on fuel and maintenance of the buses and for all these services provided […]
In re J K Papad Industries (GST AAAR Gujarat) Appellant has obtained the Advance Ruling by submitting application of advance ruling with suppression of material facts or misrepresentation of facts, and the application was not eligible to be admitted in view of proviso to sub-section (2) of section 98 of the CGST Act, 2017. Therefore, […]
