In re Kunal Structure (India) Pvt. Ltd. (GST AAR Gujarat) The moot issue here is to decide whether the construction service provided by the applicant in the capacity of sub-contractor to the main contractor who were in turn providing services to Central Government, State Government, Union territory, a local authority, a Governmental Authority or a […]
In re Vadilal Industries Ltd. (GST AAR Gujarat) Question: What would be the classification of ‘Flavored Milk’ sold under trade name of Power Sip? Answer: ‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a ‘beverage containing milk’. Also Read AAAR Order: ‘Power Sip’ […]
In re Surya Roshni LED Lighting Projects Limited (GST AAR Odisha) Question No. 1 Whether Capital Subsidy (90 per cent of Project Capital Expenditure, received by the Applicant as per SIOM Agreement and Escrow Agreement from Odisha Government / ULBs for the Green Field Public Street Lighting System in the State of Odisha is not […]
In re Pinnacles Lighting Project Private Limited Question No. 1 Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? Answer: – Answered in the negative. Question No.2 […]
In re Gujarat Co-Operative Milk Marketing Federation Ltd (GST AAR Gujarat) Question: What would be the classification of Flavoured Milk? Answer : ‘Flavoured milk’ is classifiable under Tariff Item 2202 99 30 of the First Schedule to the Customs Tariff Act, 1975 as a ‘beverage containing milk’. Also Read AAAR Order: Flavoured Milk’ classifiable under Tariff Item […]
In re Apar Industries ltd. (GST AAR Gujarat) Question: Whether the applicability or determination of liability to pay Tax on supply of ‘Solar HT XLPE & LT XLPE Cables’, for use as Parts in the manufacture of Solar Power Generating System at 5% GST rate is legally correct and in order in terms of Schedule-I […]
In re Nexustar Lighting Project Private Limited (GST AAR Odisha) Question No. 1 Whether in facts and circumstances of the case, the activities of supply installation, operation and maintenance of Greenfield Public Street Lighting System (GPSLS) carried out by the Applicant is classifiable as a supply of Works Contract Services? Answer:- Answered in the negative. […]
In re Apar Industries Limited (GST AAR Gujarat) Question: Whether the applicability or determination of liability to pay Tax on supply of ‘Solar DC Cables’, for use as Parts in the manufacture of Solar Power Generating System at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.01 / […]
The applicant is liable to pay GST on reverse charge basis on amount paid for reimbursement of Stamp tax paid by the supplier M/s. Enpay Turkey on behalf of the applicant, since the supplier of the applicant does not fulfil/satisfy all the conditions required for being a ‘Pure agent’ in terms of the provisions of Rule 33 of the CGST Rules, 2017 for the reasons discussed hereinabove.
In re Karthikeya Projects (GST AAR Andhra Pradesh) We find that the basic issue before us is to determine the eligibility of Input tax credit on the purchases made by the applicant on their own account for furtherance of business under the provisions of the Section 17 sub-section (5) (d) of the CGST/APGST Act, 2017. […]
