In re Capital Commercial Co-op. (Service) Society Limited (GST AAR Gujarat) In the instant case, we find that the applicant is a registered entity as an Association of Persons and has a legal existence separate from its members. The applicant is collecting the amounts towards “Common Maintenance Fund (Deposit)” @ Rs.250/- per square foot of […]
In re SPX Flow Technology (India) pvt. ltd (GST AAR Gujarat) In view of the amendment in Schedule-III of the CGST Act, 2017, supply of goods from a place in the non-taxable territory to another place in the non- taxable territory without such goods entering into India shall be treated neither as a supply of […]
In re Jay Chemical Industries Ltd (GST AAR Gujarat) Question- Whether the Company is required to reverse input tax credit on inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire? We find that in GST regime, the scope of definition of inputs, capital goods and […]
In re Gujarat Industrial Security Force Society (GST AAR Gujarat) Question-1: We hereby want your opinion about our stand to charge the GST@18% only on establishment charges of Rs. 12/-(i.e. after abatement of wages etc. paid to guards) and not on whole of Rs. 112/-? Section 15(1) clearly stipulates that the value of supply of […]
In re Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries) (GST AAR Gujarat) Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Question: Whether narrow woven fabrics manufactured are classifiable under Tariff Heading No. 58063990? Answer: No. The product, Narrow Woven Fabrics of Polyester Yarn of a width not exceeding 30 […]
In re Sagar Powertex Private Limited (GST AAR Gujarat) We have gone through the relevant provisions of Section 13 above and find that sub-section (2) of Section 13 specifically provides that the place of supply of services except the services provided in sub-sections (3) to (13) shall be the location of the recipient of services […]
In re Shri Sai Pest Control (GST AAR Gujarat) The applicant has claimed that they are providing service of fumigation to the custom bonded warehouse where in agri produce of export are stored. It means that all the such agri produce which are going to be exported before storing in bonded warehouse have been processed […]
In re BhadreshKumar Rameshchandra Dave (GST AAR Gujarat) to decide the applicable rate of GST for service of supply of labour we have to determine the classification of the Service provided by the applicant. Regarding the classification of service Annexure to the Notification No. 11/2017-CT (Rate) dated 28.06.2017 have been referred. The Annexure attached to […]
In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka) Q1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxble supply ? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to […]
Milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The applicant’s product, therefore, remains classifiable under HSN 0401 even after a small quantity of curcuminoids, having ant-oxidant properties, are added, provided the Analysis Report referred to in para 2.1 is accurate. It follows that the product is exempt under Entry No. 25 of the Exemption Notification.
