In re Dipak kumar Kantilal Chotai (Talod Gruh Udyog) (GST AAAR Gujarat) (i) The products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f) Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada Mix Flour, (i) Khichu Mix Flour, (j) Upma Mix […]
In re Shantilal Real Estate Services (GST AAR Goa) As per entry 5(b) of Schedule II of SGST Act, construction of a complex, building, civil structure or part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion […]
In re M/s. Abbott Healthcare Pvt. Ltd. (GST AAR Kerala) Issue: Whether the placement of specified medical instruments to unrelated customers like hospitals, labs etc for their use without any consideration for a specific period constitute supply and Whether such movement of goods constitutes otherwise than by way of supply under GST? Held: The placement […]
In re Sutherland Mortgage Services Inc. (GST AAR Kerala) Whether supply of services by India Branch of M/s. Sutherland Mortgage Services Inc. USA to the customers located outside India shall be liable to GST in the light of the Inter Company Agreement with M/s. Sutherland Mortgage Services Inc. USA. The supply of services by the […]
In re Healersark Resources Private Limited (GST AAR Tamilnadu) In the case at hand, we find that the applicant has submitted the form without the proper payment as required under the above rule and when asked to clarify, has requested for withdrawal of the application. As the application cannot be admitted, the request for withdrawal of […]
In Re Daebu Automotive Seat India Private Limited (GST AAR Tamilnadu) The product ‘Track Assembly’ manufactured and supplied by M/s. Daebu Automotive India Private Limited, is classifiable under CTH 8708 of the First Schedule to the Customs Tariff Act, 1975 as applicable to GST as per Explanation (iii) to Notification 1/2017-Central Tax (Rate) dt 28.06.2017 […]
In re Security And Intelligence Services (India)LTD (GST AAR Tamilnadu) In the case at hand, the applicant vide their application has stated that they provide security service to IIT Madras and when the documents related to the supply for which ruling is sought was called for, the applicant has stated that by mistake they had […]
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 […]
