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Advance Rulings

APEPDCL is a ‘Government Entity’ for the purpose of GST

July 15, 2021 3015 Views 0 comment Print

In re Technosoft Solutions (GST AAR Andhra Pradesh) 1. Question: Whether APEPDCL can be treated as a limb of Government of AP or not? Answer: APEPDCL is a ‘Government Entity’. 2. Question: The rate of tax is 12% or 18% and also under which SAC/ HSN code the above work which was awarded by the […]

GST on trimmed slate stone cut into sizes as per client requirements

July 15, 2021 1710 Views 0 comment Print

In re Mother India Natural Stones (GST AAR Andhra Pradesh) The issue at hand is to decide the classification of the product whether it can be classified under the HSN code 25140000 i.e., Slate, Whether Or Not Roughly Trimmed Or Merely Cut, By Sawing Or Otherwise, Into Blocks Or Slabs Of A Rectangular (Including Square) Shape or […]

AAR MP allows ‘Gurubaba Food Products’ to withdraw applcation

July 15, 2021 699 Views 0 comment Print

In light of the application for the withdrawal of the application for advance ruling the Authority hereby agrees to the withdrawal of the application for the advance ruling without going into the merit of the case and passing any ruling on the issue for which advance ruling was sought for.

5% GST Payable on Learning kitbox book in separate sheets for imparting education to children

July 15, 2021 4944 Views 0 comment Print

In re Riseom Solutions Private Limited (GST AAR Madhya Pradesh) Riseom Solutions Private Limited manufactures (print) learning kit box whom they call ‘Class Monitor Home Learning Kit’. The so called learning kit is manufactured, marketed and sold by the applicant only and it is not on the basis of any specific order of anyone. Such […]

Sprinklers; drip irrigation system including laterals, PVC Pipes falls under CTH No. 8424

July 15, 2021 5508 Views 0 comment Print

In re Kriti Industries (India) Limited (GST AAR Madhya Pradesh) Applicant believes that the product ‘sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories’ is classified under HSN 8424 and applicable tax rate is 12%, details as per the Notification No.01/2017- Central Tax (Rate) dated 28.06.2017 . The entry No. 195B […]

Mango Pulp cannot be treated as fresh fruit for GST exemption

July 14, 2021 1980 Views 0 comment Print

In re Manjunatha Fruit Canning Industries (GST AAR Andhra Pradesh) Question: Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? Answer: Negative Question: What is the rate of tax payable on outward supplies of Mango fruit pulp under […]

GST: Defence formation & Ordnance factories- E-way bill applicability, ITC

July 13, 2021 10215 Views 0 comment Print

Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence. Government of India?

GST not leviable on reimbursement of property tax received from members of Housing Society

July 13, 2021 6246 Views 7 comments Print

In re Emerald Court Co-operative Housing Society Limited (GST AAR Maharashtra) Question: – Determination of the liability to pay GST on Maintenance charges. Emerald Court Co-op Housing Society Ltd is a Co-operative Housing Society (CHS). It looks after the upkeep of the society and its members. The CHS provides services to its members in the […]

AAR Maharashtra allows withdrawal of application by Sachar Gaming

July 13, 2021 1029 Views 0 comment Print

Whether the exemption to a ‘defence formation for preparation and generation of E – way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU’s) that function under the Ministry of Defence, Government of India?

Online/Offline tending – Is it Supply of Service & GST Applicability

July 13, 2021 1698 Views 0 comment Print

In re Maharashtra State Dental Council (GST AAR Maharashtra) Question 1:- Whether online tending to be considered as Supply of Goods or Supply of Service? Answer:- Online tendering will be considered as Supply of Services. Question 2:– Whether offline tendering to be considered as Supply of Goods or Supply of services? Answer:- Offline tendering in its entirety involving […]

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