In re C & A Sourcing International Ltd. (GST AAR Karnataka) applicant vide their letter dated 07.02.2022, received by e-mail, requested this authority to permit them to withdraw their application quoting the reason that the issues have been clarified by the CBIC vide Circular No. 159/15/2021-GST Dated: 20th September 2021 and hence there is no […]
Toyota Kirloskar Motor Private Limited vide their letter dated : 03-02-2022 requested Authority For Advance Ruling, Karnataka to permit them to withdraw their application quoting the commercial reasons.
In re Amneal Pharmaceuticals Pvt. Ltd. (GST AAAR Gujarat) Question: Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?” Answer: AAAR […]
In re Kapil Sons (Rajendra Kumar Baheti) (GST AAR Maharashtra) From the submissions made by the applicant we observe that the main contractor has been given a contract by MSRDC to construct tunnels for Mumbai Pune Expressway and accordingly, the main contractor has subcontracted the tunneling work to the applicant by way of drill and […]
Roof mounted AC package Unit manufactured as per the specific design and layout provided by the railways (RDSO) and supplied to the Indian Railways only and no where else, falls under chapter 86.07 of the GST Tariff.
In re Maanicare System India Private Limited (GST AAR Maharashtra) Question: – Whether the Applicant (Maanicare System India Private Limited) is eligible to take input tax credit on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees? Answer:- In the affirmative but only with effect from 01/12/2019. Section […]
The Application in GST ARA Form No. 01 of M/s. Reliance Industries Limited, vide reference ARA No. 35 Dated 02.09.2021 is disposed of, as being withdrawn voluntarily and unconditionally.
ST exemption vide Sr. No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, is applicable on Comprehensive architectural services that includes architectural design, structural design, MEP design , HVAC services design, preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal Corporation of Greater Mumbai (‘MCGM’).
In re Rochem Separation Systems India Private Limited (GST AAR Maharashtra) Question 1: What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/lndian Coast Guard in normal course? Answer: – In view of the discussions made above, the applicable rate of GST is 18%. Question 2: What is […]
In re Rotary Club of Nagpur (GST AAR 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” respectively] by M/s. Rotary Club of Nagpur, The applicant, seeking […]
