In re Celebal Technologies Private Ltd. (GST AAR Rajasthan) The Applicant vide their letter dated 01.09.2022 has requested to withdraw the Advance Ruling Application filed before the authority. Since the applicant has requested for withdrawal of the application therefore, their request to withdraw the application is considered. Hence, no ruling is given. FULL TEXT OF […]
In re Shree Ambica Geotex Pvt. Ltd (GST AAR Gujarat) The applicant, engaged in the manufacture and sale of textile products including Geomembranes, sought an advance ruling on the correct GST classification of its product. The primary issue was whether Geomembranes should be classified under Heading 5911, Sub-heading 59111000 as textile products for technical use, […]
AAR Haryana held that Recoveries On Account Of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement As Well As The Liquidated Damages & Forfeiture Of Earnest Money and Security Deposit Not Taxable Under GST.
The applicant stated that each type of portable computer is available with SIM and without SIM connectivity. Communication functions, if any, are generally performed by these portable computers using Wi-Fi or wireless connectivity.
In re Konkan Railway Corporation Limited (GST AAR Odisha) Whether separate registration is required in Odisha state? If yes, whether E-tender document/LOA would suffice as address proof since nothing else is with the Applicant and service recipient will not provide any other proof? Ans: Yes, the Applicant having its principal place of business in Maharashtra […]
In re Hilti Manufacturing India Pvt. Ltd. (GST AAAR Gujarat) It has been submitted by appellant that inadvertently wrong facts were mentioned in the Advance Ruling Application dated 31.03.2021 filed by the appellant before the Advance Ruling Authority on 01.04.2021. It has been submitted that the GAAR had given its ruling based on the submission […]
In re Shakti Marine Electric Corporation (GST AAR Gujarat) Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No. 1/2017-ITR is applicable in the case ‘Combined Wire Rope’ used as a part of Fishing Vessel? Goods whenever used as a parts […]
8 digit HSN code of product ‘HTP kirloskar Power Sprayer’ is 8424 89 90. GST Tax rate on goods viz. HTP kirloskar Power Sprayer’ would be 18%
In re Zydus Lifesciences Ltd (GST AAR Gujarat) Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service […]
GST not leviable on employees portion of canteen & transportation charges, which is collected by applicant and paid to Canteen & bus transporter service provider
