In re Kitchen Express Overseas Ltd. (GST AAR Gujarat) The products i.e. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90 (Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III […]
In re Andritz Hydro Private Limited (GST AAR Tamilnadu) Whether the Components, which were supplied in Sale-in-Transit transaction, without payment of tax under the erstwhile Central Sales Tax regime, by the Applicant, i.e., AHPL to its Customer (i.e., TANGEDCO) in Tamil Nadu, will attract levy of Goods and Services Tax? The Components, which were supplied […]
In re Ashok Leyland Limited (GST AAR Tamilnadu) Whether Garbage compactor and hook loader supplied by the applicant is to be classified under Chapter Heading 8705 (special purpose motor vehicles other than those designed for transport of persons or goods) attracting IGST at 18% in terms of Sl.No.401A of Schedule III of Notification No.01/2017 Integrated […]
In re Tvl Anamallais Engineering (p) Ltd. (GST AAR Tamilnadu) 1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods? The activity of bus body building undertaken on the chassis supplied by the customers to the applicant […]
In re India Pistons Limited (GST AAR Tamil Nadu) As to whether GST is payable on the transfer of leasehold rights in respect of the consideration of Rs. 15 Crores received by them from M/s. INOX Air products Private Limited for the land allotted by SIPCOT? Whether the Subsequent transfer of SIPCOTs allotted land from […]
In re INOX Air Products Pvt Ltd (GST AAR Tamilnadu) Whether INOX would be entitled to avail and utilize ITC of GST Charged by IPL if such transaction is considered to be a supply? In the case at hand, it is seen that INOX had paid ‘consideration’ to IPL, for agreeing to partwith their rights […]
In re SNG Envirosolutions Private Limited (GST AAR West Bengal) The authorised representative of the applicant has appeared on 19.07.2021 and stated that the applicant intends to withdraw the application unconditionally. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without going into the merits or detailed facts of […]
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.
