In re Magnam Netlink Private Limited (GST AAR Gujarat) Agricultural Produce shall not include further processed produce other than such processing is done by a cultivator or producer which does not alter its essential characteristics. Therefore the milk on which processes have been carried out by other than a cultivator or a producer shall not […]
In re M/s. Apar Industries Limited (GST AAR Maharashtra) Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund […]
Applicant contended that Laying of Paver Blocks on land does not amount to construction of Immovable property u/s. 17(5) (c) of the CGST Act, 2017 and are to be construed as moveable items. With respect to eligibility of ITC applicant has stated that, the prohibition to avail input tax credit is applicable only in respect of expenditure which is capitalized in the books of account and since, expenses on Paver Blocks are not capitalized as a part of immovable property (Land) in their books of accounts, ITC is allowable to them.
In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra) A. Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 […]
In re Prasa Infocom & Power Solutions Private Limited (GST AAR Maharashtra) From the discussions made above we find that, as per the subject agreement and documents submitted by the applicant, the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate […]
The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the location of the receipient, said imported goods are deemed to have been supplied to the location of the importer
In re Water Health India Private Limited (GST AAR Karnataka) Whether supply of purified water to public in empty unsealed cans is exempt under GST law? Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. […]
In re Department Of Printing, Stationery and Publications (GST AAR Karnataka) Issuance of No Objection Certificate (NOC) to private persons, for change of name This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private individual who intended […]
In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka) 1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. 2. The applicable SAC for the impugned activity is 997212. 3. The exemption under S1.No.3 or 3A […]
In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra) ‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a unit’, as tariff is also declared accordingly. In the […]
