In re Adani Wilmar Limited (GST AAR Madhya Pradesh) Soya husk resulting from the extraction of Soyabean oil, being principal input/ ingredient for manufacture or processing of Cattle feed and Poultry feed which may become value added product in the market. Soya husk being principal input/ ingredient to Poultry feed and Cattle feed industry, which […]
In re Shilchar Technologies Limited (GST AAR Gujarat) Q. Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied / to be supplied for initial setting up of solar project falls under Sr. No. 234 in Schedule-I to Notification No.01/2017-Central Tax (Rate) dated 28th June, […]
In re Almora Van Prabhag (GST AAR Uttarakhand) 1. The contractor, undertaking tapping /extraction and collection of Lisa/Resin, from the Chir/Pine trees located on the reserved forest, van panchayat and civil forest, is liable to payment of GST on composite supply. 2. An individual permit holder, undertaking tapping /extraction and collection of Lisa/Resin, from the […]
Whether the Turmeric (Turmeric in Whole form – not in powder form) is covered under the definition of ‘Agriculture Produce’ and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric?
AAAR modified the ruling passed by the AAR, and held that, the assessee is entitled to use the Input Tax Credit balance lying in its Electronic Credit Ledger (ECL), legitimately earned on the on Gold & Silver Dore Bars etc., for the purpose of paying GST on outward supply on Castor Oil Seeds, and it cannot be denied merely on the ground that the inputs have no nexus with outward supply.
AAAR held that GST is leviable on sale of plot of land, where primary amenities such as water line, electricity line, and other infrastructure are being constructed/developed. Held that, it is a sale of developed plots and will be covered under the scope of supply of taxable service falling under the head of ‘Construction services’. Hence liable to 18% GST.
The Application in GST ARA Form No. 01 of M/s. Aditya Birla Sun Life Insurance Company Limited, vide reference ARA No. 32 dated 05.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
In re Premier Sales Promotion Pvt Ltd (GST AAAR Karnataka) The Appellant has contended that the vouchers are akin to lottery tickets and the Supreme Court in the case of Sunrise Associates has held that lottery tickets are actionable claims. They have also argued that the reliance placed by the lower Authority on the Apex […]
1. What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment? The applicant has submitted a letter via email dated 03.12.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 28.08.2020.
AAR held that services by way of supplying, operating, and maintaining air-conditioned electrically operated buses would be chargeable @ 12% with Input Tax Credit and @ 5% without ITC.
