In re Hyderabad Metropolitan Water Supply And Sewerage Board (GST AAR Telangana) The applicant M/s. Hyderabad Metropolitan Water Supply and Sewerage Board is making payments to the contractors in equated yearly installment manner where in such equated yearly installment consists of both principal amount and interest on such delayed payment. The applicant is desirous ascertaining […]
In re Agro Tech Foods Limited (GST AAR Telangana) What would be the correct HSN classification and consequently rate of GST applicable on ‘Ready to Eat’ popcorn sold in retail packages? HSN classification is ‘1904’ and the rate of tax is 9% SGST & CGST each. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, […]
In re Poli Vasudeva Reddy (GST AAR Telangana) Section 95(c) defines applicant as any person registered or desirous of obtaining registration under this Act. And Section 95(a) enumerates that a Advance Ruling needs decision for providing in relation to supply of goods or services undertaken or proposed to be undertaken by the applicant. In the […]
In re Growthmode Consulting Limited (GST AAR Telangana) As seen from the material papers submitted by the applicant, the place of supply of service under Section 12(2) of the IGST Act is in the State of Maharashtra and therefore this AAR is not the appropriate forum in terms of Section 96 of the CGST Act, […]
Input Tax Credit on inputs, input services and capital goods cannot be denied merely on the ground that one of the constituent service of the mixed supply attracts Nil rate of tax if provided separately.
In re Tamilnadu Skill Development Corporation (GST AAAR Tamilnadu) The facts of whether the appellant is a ‘Government entity’, whether all the activities are extended only to the State Government and whether the consideration received is limited to the `grants’ are fresh facts to be verified/ analysed with the respective documentary proof. Section 100(1) of […]
In re PSK Engineering Construction & Co. (GST AAAR Tamilnadu) Question Raised 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai. 2. […]
In re Gujarat State Road Transport Corporation (GST AAR Gujarat) GSRTC entered agreement with M/s Ashapura Trade and Transport Private Limited (hereinafter referred to as Ashapura) to provided space in its buses, on top of the bus as well as in bus cabin, for transporting parcels of Ashapura. The parcels booked by Ashapura and transported […]
In re SOM VCL(JV) (GST AAR Tamil Nadu) Q1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18% A1. The execution of works contract service for construction of residential quarters to the employees of Kudankulam […]
In re Vaighai Agro Products Limited (GST AAR Tamil Nadu) As per Section 98(2) of the CGST Act, 2017, any application for advance ruling involving questions already pending or decided in any proceedings in the case of the applicant under any of the provisions of this Act shall not be admitted. In the applicant case, […]
