In re Apple India Private Limit (Custom Authority for Advance Ruling, Mumbai) Considering the attributes of the device in question, which is capable of receiving voice commands, covert such voice commands into text to perform multiple tasks, e.g., stream music from the internet or another Apple device, retrieve information available in the net like weather, […]
In re Rotary Club of Bombay Pier (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Rotary Club of Bombay Pier, vide reference ARA No. 29 dated 12.09.2020 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application […]
In re MAN Energy Solutions India Private Limited (GST AAR Maharashtra) Question. Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. […]
In re Juzi Fruits Private Limited (GST AAR Karnataka) 1. (a) (i) Supply of sealed fruit bowl containing only cut fresh fruits without addition of any preservatives or additives which are sold under brand name is covered under entry no.59 of Schedule I of Notification No.1/2017 -Central Tax (Rate) dated 28.06.2017 Vide HSN 1106 and […]
In re Bangalore Street Lighting Private Limited (GST AAR Karnataka) i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017? The street lighting activity undertaken under the […]
In re IBM India Private Limited (GST AAR Karnataka) Q1. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, […]
In re Sadanand Manpower Service (GST AAR Karnataka) 1. Whether Labor supply to Government Departments from a Register dealer under GST Act like providing Drivers, Peons, Housekeeping Data Entry operators and other clerical staff attracts exemption fron levy of GST as per Notification Nos.11/2017-CT(Rate) and 12/2017CT(Rate) both dated 28th June 2017. Labour supply/supply of manpower […]
In re Madivalappa Karveerappa Belwadi (GST AAR Karnataka) Whether the Pure Services provided to Zilla Panchayat, City corporations, Educations Institutions, and Rural Water Supply Divisions are exempted under article 243G and 243W? Supply of manpower services like Drivers and cleaners for solid waste ‘anagement system to City Corporation/Municipalities/zilla parishads and manpower services like cleaning staff, […]
In re Goodwill Auto’s (GST AAR Karnataka) GST applicability of cost of the diesel incurred for running DG Set in the course of providing DG Rental Service? The cost of the diesel incurred for running DG Set in the course of providing DG Rental Service is nothing but additional consideration for the supply of DG […]
In re Aishwarya Earth Movers (GST AAR Karnataka) i. The applicant is liable to collect and pay GST at the rate of 12 % (CGST @ 6% and KGST @ 6%) as per Section 142(2) (a) of the GST Act on the amount received from the Public Works Department as per revised estimate in respect […]
