In re M/s. Rajivkumar Giriraj Bansal (Proprietor of M/s. Gujarat Plast Industries) (GST AAAR Gujarat) The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufactured by the appellant merit classification under Tariff heading No. 58063990 of the Customs Tariff Act, 1975, attracting rate of […]
AAAR modified the ruling passed by the AAR, Gujarat and held that, supply of installation/up-gradation of machines and training services for and on behalf of the Company located outside India, by the supplier in India will not fall under the definition of ‘intermediary’.
In re Barkatbhai Noordinbhai Velani (M/s. Alisha Gruh Udyog) The product ‘fried – different shapes and sizes Papad’ involved in the present case merit classification under Custom Tariff heading (CTH) No. 19059040 of the Customs Tariff Act, 1975 and chargeable to 18% rate of Goods and Services Tax as per Sl. No. 16 of Schedule-III […]
In re Vishal Cooperative Housing Society Limited (GST AAR Maharashtra) According to circular number 109/28/2019-GST dated 22 July 2019 RWAs are entitled to take ITC on GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary and hardware fittings etc.) and input services such as repair and […]
The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Sea Face, vide reference ARA No. 15 dated 02.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally
In re Bharti Airtel Limited (GST AAR Telangana) 1. Whether telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC) are Nil rated under GST as per the S. No. 3 of Notification No. 12/2017 dated: 28.06.2017 by considering the service as a pure service as they are in relation to functions entrusted under […]
In re HDL Industries (GST AAR Karnataka) For the import of goods, the importer has to pay custom duty and IGST as per Customs Act, 1962 and Customs Tariff Act, 1975 on the value as determined under the Customs Tariff Act, 1975 at the point when the duties of customs are levied on the said […]
In re Star Creative (GST AAR Karnataka) i. Whether the documentary services including picture of the testimony / documentary video provided to corporations and various boards incuding KHB are exempted under GST? The documentary services including picture of the testimony/ documentary videos provided to corporations and various boards including KHB are taxable at 9% under […]
In re Pine Subsidiary Industry (GST AAR Karnataka) 1. The applicant can issue tax invoice with IGST to the customer outside Karnataka as per section 20 of the IGST Act 2017 read with section 31 of the CGST Act 2017 for the interstate transaction as provided under section 7(1) of the IGST Act 2017, when […]
In re Sikka Ports & Terminals Limited (GST AAR Gujarat) Whether the Applicant is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and maintenance of Diving Support Vehicle owned by them and used by it for supplying port and terminal handling services and Whether the Applicant is entitled to avail […]
