In re Vivaan Ventures (GST AAR Karnataka) (a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures? The services provided by the applicant, as explained earlier is not in connection with the diagnosis or treatment or care for illness and is related to support services for research and is covered […]
In re Dr. H.B. Govardhan (GST AAR Karnataka) (a) Is the applicant eligible to be registered under GST Act? The applicant is providing Business Promotion & Management Services, covered under SAC 9983 and are taxable as discussed at para 11 supra. The applicant being a service provider, as an intermediary, becomes a taxable person and […]
Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? The applicant is liable to discharge GST @ 18% (9% CGST + 9% KGST) on forward charge basis for providing manpower services to Kuvempu University, Shivamogga.
In re KSF-9 Corporate Services Pvt. Ltd. (GST AAR Karnataka) Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? The value of the taxable supply of manpower services is the transaction value equivalent to the bill amount which is inclusive of actual […]
In re The Roll Company (Prop. Shri Bhavin Ramesh Shah) (GST AAAR Gujarat) (i) Zip Rolls is classifiable under Tariff Item 9607 20 00; and (ii) Zip Rolls was liable to Goods and Services Tax @ 18% (CGST 9% + SGST 9%) during 01.07.2017 to 30.09.2019 under Sr. No. 446 of Schedule III of Notification […]
In re Aristo Bullion Pvt Ltd (GST AAR Gujarat) Question: Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? […]
In re Trellborg Marine Systems pvt. Ltd. (GST AAR Gujarat) Question-1 (Part-A) -What would be the classification of the following products under GST and applicable tax rate thereon in accordance with Notification No. 01/2017 dated June 28, 2017 (as amended). Sr. No. Products 1 Bollards 2 Bolts, nuts, screw, washer etc. known as fixtures 3 […]
In re Ahmedabad Municipal Transport Service (GST AAR Gujarat) A. Whether AMTS would be qualified as ‘Local Authority’ as defined under the Central Goods and Services Tax Act, 2017? Ans. The applicant merits qualification as ‘Local Authority’ as defined under the Central Goods and Service Tax Act, 2017. B. Whether AMTS is liable to pay […]
The services such as stevedoring, transportation, storage, bagging, stuffing and again transportation of the goods (which have been temporarily imported into India) rendered by the applicant shall not be considered as ‘export of service’ upto 31.01.2019, but shall be considered as ‘export of service’ w.e.f. 01.02.2019 onwards, for the reasons discussed hereinabove.
In re Ace Urban Infocity (GST AAR Telangana) In the reference 1st cited, M/s. Ace Urban Infocity Limited has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Deputy Commissioner (STU-3) Hyderabad Rural Division, was requested to go through the attachment and inform the above pendency of the issue […]
