Institutes imparting education to students for becoming Chartered Accountant (CA), Cost Accountancy, Company Secretary (CS), Certified Management Accountant (CMA) etc are not covered under the definition of ‘educational institution’ in Para 2 (y) of the Notification No. 12/2017 Central Tax (Rate) dated June 28, 2017 (Services Exemption Notification).
In re Damodar Valley Corporation (GST AAR West Bengal) Whether ‘Damodar Valley Corporation’ is covered under the definition of the term ‘Government Entity’ Damodar Valley Corporation shall be covered under the definition of ‘Government Entity’ in terms of Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 [as amended by Notification No. 31/2017-Central Tax […]
In re Tiruppur City Municipal Corporation (GST AAR Tamilnadu) Q.1. Advance ruling is required in respect of Sl No 1 to 5, 7 to 9, as to whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and /or exempted under the Notfn. No mentioned against each Sl […]
In re Erode City Municipal Corporation (GST AAR Tamilnadu) Q1. Advance ruling is required in respect of Sl No 1 to 6, 8,9 & 13 whether the services rendered by us directly are covered under Twelfth Schedule to Article 243W of the Constitution and / or exempted under the Notfn. No mentioned against each SI […]
In re Ashiana Housing Limited (GST AAR Tamilnadu) Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S. No. 35 of Notification No.11/2017- CT(Rate) dated 28.06.2017. The Proposed […]
In re Bowring Institute (GST AAR Karnataka) 1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST? 2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the […]
In re Veena Madhukant (Shree Parshwanath Coconuts) (GST AAR Tamilnadu) The Authorised representative was intimated that the question raised in the application stands decided under Section 60 of the CGST/TNGST Act 2017 in their own case by the Jurisdictional authority, therefore as per first proviso to Section 98(2) of the Act, the application cannot be […]
In re Hubli-Dharwad Municipal Corporation (GST AAR Karnataka) Any person registered or desirous of obtaining registration under CGST Act 2017 can seek advance ruling only in relation to the supply of goods or services or both being undertaken or proposed to be undertaken. In the instant case, we observe that M/s HDMC, who have filed […]
In re Analytica Chemie Inc. (GST AAR Karnataka) The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 attracting a levy of Integrated […]
In re M/s Kaustubha Scientific Research Laboratory Private Ltd. (GST AAR Karnataka) Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, […]
