Advance Rulings

Envirotemp FR3 Fluid is taxable at rate of 12% GST: AAR Maharashtra

In re Cargill India Private Limited (Authority For Advance Ruling)

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ' Envirotemp FR3') fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the...

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GST applicable on Supply of motor vehicles as scrap after its usage in business: AAR

In re CMS Info Systems Limited (AAR Maharashtra)

Whether supply of such motor vehicles as scrap after its usage can he treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess....

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GST AAR: Mere mentioning Aditya Birla name on Cereal packs to be construed as bearing brand name

In re Aditya Birla Retail Limited (AAR Maharashtra)

In re Aditya Birla Retail Limited (AAR Maharashtra) Name Aditya Birla is a benchmark in itself and is associated with a certain trust and quality. Now, we see the definition of ‘brand name’ includes a name or a mark. This concept of ‘mark’ stems from the Trade Marks Act, 1999 where we have the following […]...

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GST payable on coaching services for entrance examination: AAR

In re Simple Rajendra Shukla (Authority For Advance Ruling)

In re Simple Rajendra Shukla (AAR Maharashtra) 1. The applicant Simmple Rajendra Shukla has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to decide the question “whether the services related to providing the coaching for entrance examination will come in the ambit of Goods a...

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Reinstatement / Access charges paid to Municipal Authorities liable to GST: AAR

In re Reliance Infrastructure Limited (AAR Maharashtra)

In re Reliance Infrastructure Limited (AAR Maharashtra) Reliance Infrastructure Limited, the applicant, seeking an advance ruling in respect of the following : 1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST? 2. Whether access charges paid to Municipal Authorities would be liable to GST? Question Whet...

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Fludeoxyglucose or FDG classifiable as radioactive isotopes & compounds: AAR

In re Nueclear Healthcare Limited (AAR Maharashtra)

1. Whether the product 'Fludeoxyglucose' or 'FDG ' can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ? 2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved...

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PVC Carpet Mat taxable at 18% GST: AAR Maharashtra

In re National Plastic Industries Limited (Authority For Advance Ruling)

Heading 3918 covers floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles. We also find that the applicant informs that the manufactured product is a product of running length which is then cut into size as given/specified by the customer. The product is described as being a PVC Carpet Mat and therefo...

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No input tax credit for Krishi cess in GST Regime: AAR

In re Kansai Nerolac Paints Limited (AAR Maharashtra)

In re Kansai Nerolac Paints Limited (Authority For Advance Ruling, Maharashtra) The issue put before us is whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the [&hell...

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Coal supply by JEL for power generation is deemed supply of goods: AAR

Re. JSW Energy Limited (GST AAR Maharashtra)

JSW Energy Limited (GST AAR Maharashtra) M/s. JSW Energy Limited (JEL), the applicant, seeking an advance ruling in respect of the applicability of GST on: 1. Supply of coal or any other inputs on a job work basis by JSL to JEL 2. Supply of power by JEL to JSL 3. Job work charges payable […]...

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Caesarstone imported is to be classified under HSN code 6810: AAR

In re Hafele India PVT LTD (AAR Maharashtra)

In re Hafele India PVT LTD (Authority For Advance Ruling, Maharashtra) The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and the MGST Act”] by Hafele India Pvt. Ltd., seeking [&he...

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