In re Saddles International Automotive & Aviation Interiors Private Limited (GST AAR Andhra Pradesh) Question: Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Answer: Car seat covers fall under the entry at Serial No.170 under HSN 8708 Schedule IV of Notification […]
In re Concord Control Systems Private Limited (GST AAAR Uttar Pradesh) The classification of the Bellow Ducts manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter heading 8607 of the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF […]
In re Raja Rasesh (Krishna Bhavan Foods and Sweets) (GST AAR Tamilnadu) The classification of the products is CTH 2106 and the applicable rate of tax is 9% CGST as per entry no.23 of Schedule-III of Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 9% SGST as per entry no. 23 of Schedule-Ill of Notification No. 11(2)/CTR/532(d-4)/2017 […]
In re Kasipalayam Common Effluent Treatment Plant Private Limited (GST AAR Tamilnadu) 1. In the proposed Modus of purchase of ‘Raw effluent’, treat it on own account and supply the outputs at market rates, the classification of supply of outputs as sale of goods is correct. 2. The classification of Water recovered, which is de-mineralized […]
In re National Institute of Technology (GST AAR Tamilnadu) 1. The National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. 2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017 read with Notification No. 50/2018-C.T dt. 13.09.2018. 2.2. The applicant is required […]
In re Tamil Nadu Labour Welfare Board (GST AAR Tamilnadu) 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board Tamilnadu Labour Welfare Board, being a person liable to pay GST, has to get registered under GST. 2. Applicability of GST towards the rental income received by the board from Government and business entities. […]
In re Indian Institute of Management, Tiruchirapalli (GST AAR Tamilnadu) 1. Whether Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity under GST Law. The Indian Institute of Management, Tiruchirappalli (IIM) is a Government Entity Under GST Law. 2. If the answer to question is in the affirmative, whether 2.1 The applicant is liable […]
In re KLF Nirmal Industries Private Limited (GST AAR Tamilnadu) 1. Whether the company is eligible to take input tax credit as inputs/capital goods or input services of the items used in Design, Engineering, Supply, Execution (EPC) of 265KW Roof top Grid Solar PV Power Plant as per MNRE & IEC Standards? it is seen […]
In re Bhavya Srishti Udhyog Private Limited (GST AAR Chhattisgarh) GST classification of the product namely Waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene Applicant’s product named “Waterproof Trellis support for climbing. plants using bamboo and High-Density Polyethylene” are not eligible for exemption provided under sr. no. 137 of […]
In re RIICO, Tilak Marg (GST AAAR Rajasthan) Input Tax Credit is not only restricted to the goods and services used for construction of immovable property (whether capitalized or not) but also restricted for those goods and services which are used for re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to […]
