In re Achampet Solar Private Limited (GST AAR Telangana) Whether liquidated damages recoverable by the applicant from Belectric India on account of delay in commissioning, qualify as a ‘supply’ under the GST law, thereby attracting the levy of GST? In the case of the applicant, liquidated damages are imposed for covering the loss of revenue […]
Kernex TCAS JV is executing a contract for South Central Railways for design, supply, installation, testing and commissioning of onboard train collision avoidance system (TCAS). The applicant is desirous of ascertaining the liability to tax under GST law on the execution of this contract on various counts including place of supply. Hence this application.
In re Harsh Agro and others (GST AAR Punjab) 1. M/ s Harsh Agro and others, as detailed in the table above and hereinafter referred to as ‘applicants’, had submitted an application for advance ruling in form GST ARA-01 dated 05.06.2018 seeking to know “whether GST is exempt or is applicable on the private Entrepreneurs Godowns […]
In re Sukhbir Agro Energy Limited (GST AAR Punjab) 1. M/s Sukhbir Agro Energy Limited, Guru Harsahai, Punjab, hereinafter referred to as ‘applicant’, had submitted an application for advance ruling in form GST ARA-01 vide his letter dated 06.08.2018 seeking to know “whether the items purchased/to be purchased and used/to be used for producing/generating electricity […]
In re Ganga Kaveri Seeds Pvt. ltd. (GST AAR Telangana) 1. Storage of seeds in the storage facility/godown, loading/unloading and packaging by job worker are not exempt under: a. Serial No. 54E of Notification No. 12/2017 as this entry pertains to Services relating to cultivation of plants and rearing of all life forms of animals, […]
In re M. Narasimha Reddy & Sons (GST AAR Telangana) The applicant is supplying goods which are produce of cultivation of plants. However they are of seed quality and not grain, therefore further they are not meant for food, fibre, fuel or raw material for further processing. In the definition of agricultural produce, the word […]
In re Healersark Resources Private Limited (GST AAAR Tamilnadu) In the case at hand, the applicant has entered into lease agreements with third party service providers and in one such agreement entered into with AMET University( Academy of Maritime Education and Training) available on record, it is seen that the applicant has entered into the […]
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 […]
