In re C M S Engineering Concern (AAR West Bengal) Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax? Pure services (without involvement […]
In re Sree Krishna Rice Mill (GST AAR West Bengal) We now come to the questions on which the instant advance ruling has been sought for. The applicant seeks to know in respect of taxability on transportation charges of raw paddy from the point of purchase to the rice mill and also on the reimbursement […]
The applicant J.M Livestock Private Limited has submitted a letter dated 27.07.2021 and requested that they may be allowed to voluntarily withdraw their subject application filed on 13.03.2020.
In re Emerald Court Co-operative Housing Society Ltd. (GST AAR Maharashtra) CORRIGENDUM In the case of the applicant, M/s. Emerald Court Co-operative [lousing Society 1.1d, holder of GSTIN Number 27AABAE1552D1Z8. a Ruling was passed under Sections 98 of the Central Goods and Services Tax Act and the Maharashtra Goods and Services Tax Act 2017 vide […]
In re Nagpur Waste Water Management Pvt. Ltd. (GST AAR Maharashtra) It is observed that the applicant has processed the sewage water which contains various kinds of organic and inorganic impurities like sand. Silt, clay, chemicals, organisms, etc. The sewage water Cannot be used, in any way, in its original form. Sewage water can be […]
In Assistant Commissioner, CGST & Central Excise Vs. M/s. Pioneer Bakers (GST AAAR Odisha) During the P.H., the Jurisdictional Officer, Sri Goutam Kumar Biswas(Appellant), Asst. Commissioner, CGST, Sambalpur-I Division stated that the applicant is running a bakery business, where different items likes cakes, bakery items, ice creams, chocolates, drinks & other eatable products are sold […]
In re KPC Projects Limited (GST AAR Andhra Pradesh) When we look into the activities of APIIC they are basically business activities and even a close observation of the modus operand! of the organisation prove the same. Even though APIIC is a Government entity, the sustenance of the organisation is derived from its activities of sale […]
In re KPC Projects Limited (GST AAR Andhra Pradesh) It is observed taht activities of M/s APIIC are business activities and not otherwise. The applicant claims that the works involved in the contract i.e., the RBF sheds are used by none other than the organisation (APIIC) itself. But a detailed examination of the activities of […]
In re J K Snacks Industries (GST AAAR Gujarat) In this case during the personal hearing, representative of appellant have not informed anything about the proceedings of DGGI, Surat. It appears that had the fact of pending proceedings before the DGGI Surat in applicant’s own case relating to questions raised in the application filed before […]
In re J K Food Industries (GST AAAR Gujarat) The appellant has submitted before us that the legality and propriety of the advance ruling issued by the GAAR is required to be examined in terms of section 98(2) of the CGST Act, 2017 and decision to be taken whether the said order is correct in […]
