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Advance Rulings

In case of import of goods on CIF basis GST Payable under RCM on Ocean freight

March 10, 2021 1995 Views 0 comment Print

In re Sangal Papers Limited (GST AAAR Uttar Pradesh) Q-1 As regard to the question of the Applicant that When the GST has been paid on the freight in the case of indigenous supplies, Whether the supplier is required to pay again GST  on the freight under RCM, we are of the opinion that the […]

GST applicable on Sinking Fund collecting by Residential Society from Members

March 10, 2021 11811 Views 0 comment Print

In re Olety Landmark Apartment Owner’s Association (GST AAR Karnataka) Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the ‘Sinking Fund’/Corpus Fund? The amounts collected by the applicant towards Sinking Fund amount to advances meant for future supply of services to members, covered under […]

GST on reimbursement by subsidiary to its ultimate holding company located outside India

March 10, 2021 5103 Views 0 comment Print

In re ICU Medical India LLP (GST AAAR Tamilnadu) Whether GST is leviable on the reimbursement of the subsidiary company to its ultimate holding company located in a foreign territory outside India and  In case GST is leviable, what is the GST rate applicable to the said reimbursement of expenses? The fact of reimbursement does […]

‘K Juice Grape’ is a Carbonated fruit beverage & classifiable under CTH ‘2202 1090-Other

March 10, 2021 1365 Views 0 comment Print

In re M/s Kalis Sparkling Water Private Limited (GST AAAR Tamilnadu) The Customs Tariff under single dash(-)CTH 2202 10 includes Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured and under the said (-), CTH 2202 10 90(with a (—)) covers others. The above heading as per the […]

18% GST applies on erection & commissioning of lifts / escalators for domestic use

March 9, 2021 10563 Views 0 comment Print

In re BG Elevators and Escalators Private Limited (GST AAR Karnataka) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use and  What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use? The rate of GST applicable […]

GST on ‘construction of Medical Institute and Hospital for SAIL’

March 9, 2021 6195 Views 0 comment Print

In re URC Construction Private Limited (GST AAR Odisha) Question : What is the applicable rate of Goods and Service Tax [GST] on the Contract awarded by Ms. NBCC (INDIA) LIMITED , an Executing Agency of behalf of Ms. SAIL, for construction of ISPAT Post graduate Medical Institute and super specialty Hospital at Rourkela Steel Plant […]

Ice Cream manufacturer not eligible for GST Composition Scheme

March 9, 2021 7506 Views 0 comment Print

In re Pioneer Bakers (GST AAR Odisha) Q. (a)Whether supply of Cakes, bakery items, ice creams, chocolates, drinks and other eatable products prepared at the premises of the applicant and supplied to the customers from the counter with the facility to consume the same in the air-conditioned premises itself covered under the restaurant services? Ans: […]

AAR Maharashtra allows Shekhar Gore to withdraw application

March 9, 2021 435 Views 0 comment Print

In re Shekhar Bhagwan Gore (GST AAR Maharashtra) FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” […]

GST on supply of goods outside India from vendor’s premises located outside India

March 8, 2021 5631 Views 0 comment Print

Integrated Goods and Services Tax was payable from 01.07.2017 to 31.01.2019 and is not payable with effect from 01.02.2019 on supply of goods directly from the vendor’s premises located outside India in the non – taxable territory to the customer’s premises located at another place outside India in the non-taxable territory, without such goods entering into India.

PVC tufted coir carpet/Mat classified under Tariff Heading 5703 90 90

March 8, 2021 861 Views 0 comment Print

In re Eco Wood Private Limited (GST AAAR Kerala) The impugned goods viz. PVC tufted coir carpet/Mat is classified under Tariff Heading 5703 90 90 and is liable to GST at the rate of 12% as per SI No. 144 of Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28-06-2017 as amended. FULL TEXT […]

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