In re DKV Enterprises Private Limited (GST AAR Andhra Pradesh) Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not? The service provided by the applicant is intermediary service as per section 2(13) of the IGST Act, 2017. The applicant is covered and fits into the definition […]
In re Midcon Polymers Pvt Ltd. (GST AAAR Karnataka) The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows: 1. For the purpose of arriving at the value of rental income, the Appellant […]
In re Vijayawada Wholesale Commercial Complex Members Welfare Society (GST AAR Andhra Pradesh) We have examined the issues raised in the application and the submissions of the applicant as well. In the context of the remarks submitted by the assessing officer, we examine the admissibility of the application without going into the merits of the […]
Milk and Milk products are classified in Chapter 4 and the headings 0401 86 0402 are relevant to Milk / Milk in the form of powder or granules and crème. The product in the instant case is neither milk nor milk powder but ‘Chocolate Milk Powder’, which is admittedly obtained on blending of Whole Milk Powder with Chacolate Flavoured Powder in the ratio of 97.5 to 2.5.
In re Premier Solar systems Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Premier Solar systems Private Limited, has sought certain clarifications in Advance Ruling. Through the reference 2nd cited, All the Joint Commissioner (CT), All Deputy Commissioners(CT), All the Assistant Commissioners(CT), All the Senior Officers in the O/o Commissioner of Commercial […]
In re Arvinder Singh Bhatia (GST AAR Chhattisgarh) As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient […]
In re Khaitan Chemicals and Fertilizer (GST AAR Chhattisgarh) Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis? In terms of prevailing provisions of the IGST Act, 2017 and the Rules made there under as discussed above, the applicant in addition to IGST […]
In re Mohitkumar Mahendrabhai Patel (GST AAR Gujarat) We, therefore, find that the applicant has neither filed the application in the prescribed format of GST-ARA-01 nor paid the required fees of Rs.10,000/-as required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section 98(2) of the […]
In re M/s. Khaitan Chemicals and Fertilizers Ltd. (GST AAR Gujarat) We, therefore, find that the applicant has not paid the fees of Rs.10,000/- under the proper head i.e. ‘CGST’ and ‘GGST’ as required under the provisions of aforementioned Sections and Rules where as paid fees of Rs. 10,000/- under “IGST” head. Therefore, the instant […]
In re Gujarat State Road Development Corporation ltd. (GST AAR Gujarat) Although the applicant has paid the required fees of Rs.10,000/- as required, they have not filed the application in the prescribed format of GST-ARA-01 required as per the provisions of aforementioned Sections and Rules. Therefore, the instant application is liable for rejection under Section […]
