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Advance Rulings

Division of single Tender to answer particular situations & ignore other situations is not correct: AAR

June 25, 2022 1587 Views 0 comment Print

AAR held that division of the single Tender to answer particular situations and ignore other situations will not be the right way to go forward and therefore this Authority will not be able to answer the questions raised by the applicant.

AAR Maharashtra allows ‘Altracrete Build Mat’ to withdraw application

June 25, 2022 369 Views 0 comment Print

The Application in GST ARA Form No. 01 of M/s Altracrete Build Mat Pvt Ltd, vide reference Online ARA Application Dated 24.07.2018 is disposed of, as being withdrawn voluntarily and unconditionally.

GST on geotechnical investigation and soil report preparation

June 25, 2022 4014 Views 0 comment Print

Explore the GST applicability on geotechnical investigation, project management, and architectural services. Read the ruling on Structures India ANZ Project Management Services.

GST Rate on fishing vessel marine engine and its spare parts

June 25, 2022 2280 Views 0 comment Print

Applicability of GST rate of 5% (CGST 2.5% + SGST 2.5%) on marine engines of heading 8407, being the part of fishing vessel of heading 8902, as per Entry Serial No.252 of Schedule I of Notification No.1/2017 CT(R) dated 28.06.2017 & State Notification No. S.R.O.360/2017.

Construction works contract services- 12% GST on annuity & early completion bonus

June 21, 2022 3666 Views 0 comment Print

In re ULCCS Calicut City Infrastructure Development Private Ltd (GST AAR Kerala) it is evident that the service rendered by the applicant as per the concession agreement is a continuous supply of works contract services and the annuity is in sum and substance is consideration for the works contract services rendered. Since the cost of […]

Laden/unladen IBCs imported into India are eligible to avail exemption

June 19, 2022 2502 Views 0 comment Print

In re GDPK Returnable Solutions India Private Limited (CAAR Mumbai) Temporary import/re-export of Intermediate Bulk Containers (IBCs) as reusable packing containers and its eligibility to avail duty exemption (a) the laden/ unladen IBCs imported into India are eligible to avail the exemption under the Notification No. 104/94-Cus., dated 16.03.1994; (b) There is no requirement to […]

Applicant seeking Advance ruling not maintainable if Applicant is not supplier

June 17, 2022 444 Views 0 comment Print

In re Board of Secondary Education Rajasthan (GST AAR Rajasthan) As per Section 95 of CGST Act, 2017; this authority shall decide on matters or on questions specified in sub-section (2) of Section 97, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken, by the applicant […]

AAR Maharashtra allows Bombay Presidency Radio Club Ltd to withdraw application

June 17, 2022 330 Views 0 comment Print

Application in GST ARA Form No. 01 of M/s. THE BOMBAY PRESIDENCY RADIO CLUB LTD., vide reference ARA No. 66 Dated 01.01.2021 is disposed of, as being withdrawn voluntarily and unconditionally.

AAR Maharashtra allows Ashok Nagar Co Op Housing Societies Association Ltd to withdraw application

June 17, 2022 294 Views 0 comment Print

Application in GST ARA Form No. 01 of by MIS. Ashok Nagar Co Op Housing Societies Association Ltd, vide reference Online ARA Application Dated 10.08.2020 is disposed of, as being withdrawn voluntarily and unconditionally.

AAR Maharashtra allows Abhilekh Nitin Vaidya to withdraw application

June 17, 2022 441 Views 0 comment Print

The Application in GST ARA Form No. 01 of M/s. Abhilekh Nitin Vaidya, vide reference Online ARA Application Dated 25.07.2019 is disposed of, as being withdrawn voluntarily and unconditionally.

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