In re Isotex Corporation Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing, we confirm the Advance Ruling No. GUJ/GAAR/R/74/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling to the extent it has been appealed before us, by holding that the products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of M/s. […]
In re Girish Rathod (GST AAAR Gujarat) We find that CBEC Circular No. 433/66/98-CX-6 dated 27/11/1998 is relevant even today and has got persuasive value as on date. Further, Chapter Note 2(a)(4) to Chapter 59 says that fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments are excluded from […]
The imported plastic item namely Plastic Mechanical Liquid Dispenser shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 (51 of 1975). The said product is liable to GST at the rate of 18% (9% CGST + 9% SGST)?
Do the pick-up charges paid to the owner / driver fall under GST rate of 5%? Yes, the pick-up service is incidental to the main service of transportation of passengers by radio taxi and hence the pick-up charges form part of the service of transportation of passengers by a radio taxi and hence the applicant is liable to pay GST @ 5%, on such pick-up charges.
In re SKF Boilers And Driers (P) Ltd. (GST AAR Karnataka) 1. Whether parboiling and drier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)? 2. If the above mentioned plant/machinery is not […]
In re Bharat Earth Movers Limited (GST AAR Karnataka) Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods? The supplies made by the applicant under Cost Centres C, D, E and G form a composite supply […]
In re Puttahalagaiah G.H. (GST AAR Karnataka) Whether Rent received from Backward Classes Welfare Department, is taxable or not? The applicant has rented his property to the Backward Classes Welfare Department, Government of Karnataka, who in turn is using the same for providing hostel facilities to the post metric girls of backward classes. This is […]
In re Hadi Power Systems (GST AAR Karnataka) Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity? It is observed that the privity of contract is between the applicant and the M/S […]
The services provided by the applicant, namely, Quality material testing works is not exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017 as amended and The service of Geophysical survey investigation is exempted from Goods and service Tax terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017 subject to conditions stated in Para 9.7 above.
In re SHV Energy Private Limited (AAR GST Tamilnadu) 1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal? The […]
