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Advance Rulings

GST Advance ruling cannot be sought on goods not in existence

March 17, 2020 1167 Views 0 comment Print

Goods in respect of which supply being undertaken or proposed to be undertaken, should be existing. In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act.

Threaded metal nuts classifiable under Tariff item 73181600

March 17, 2020 1179 Views 0 comment Print

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra) Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff […]

Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide

March 17, 2020 939 Views 0 comment Print

In re CEAT Limited (GST AAR Maharashtra) In the instant case, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In fact the question raised is with respect to procedure which the applicant wants to follow. Section 97(2), […]

No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR

March 17, 2020 3096 Views 0 comment Print

Whether the applicant can issue commercial credit note to its dealers for post-sale discounts without charging GST. Hence, it is held that this AAR does not have jurisdiction to pass any ruling on such matters.

GST exemption on Pure services to Municipal Corporation & Councils

March 17, 2020 22656 Views 0 comment Print

In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra) We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning, […]

GST AAR cannot rule on services provided during Service Tax Regime

March 17, 2020 1929 Views 0 comment Print

In re Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]

AAR cannot decide on correct discharge of GST by applicant

March 17, 2020 2301 Views 0 comment Print

In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra) In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority […]

Rice Bran (22+oil) falls under HSN 38259000; Attracts 18% GST

March 17, 2020 3693 Views 0 comment Print

In re Pratham Agro Vet Industries (GST AAR Gujarat) The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act. Read AAAR Ruling […]

GST liable on Goods Purchased & Sold Outside India: AAR

March 17, 2020 21918 Views 9 comments Print

In re Sterlite Technologies Ltd (GST AAR Gujarat) The Gujarat bench of Authority for Advance Ruling recently passed a ruling in case of M/s. Sterlite Technologies Ltd (applicant) which brought a sense of ambiguity in the minds of taxpayers. The Applicant sought advance ruling on two transactions which it propose to undertake. However, In this […]

GST on amount recovered from employees towards car parking charge

March 16, 2020 4746 Views 1 comment Print

In re Ion Trading India Private Limited (GST AAAR Uttar Pradesh) Question :- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Private Limited (building authorities), would be deemed as “Supply of service” by the applicant to its employees? Answer:- The question is answered in affirmative. Question ii. – If […]

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