In re Hazari Bagh Builders Pvt Ltd (GST AAAR Rajasthan) 1. Appeal by the party is rejected. It was held that one amount paid as 1st installment of lease premium before Lease agreement cannot be treated security deposit and not exempted from GST. 2 RFP issued for development of land for residential purpose and consequently leased, […]
In re Karaikal Port Private Limited (GST AAR Puducherry) Whether exemption provided in Sl. No.54(e) under Heading 9986 of GST Notification No. 12/2017-Central Tax (Rate) dt.28.06.2017 applies while rendering services such as loading, unloading, packing, storage or warehousing of imported agriculture products including wheat, to any importer or trader? The services of loading, unloading, packing, […]
In re Texbond Non-wovens (GST AAR Puducherry) Whether PP non-woven bags will be classified under HSN Code 63059000 or HSN 39232990? The item ‘Polypropylene Non-woven Bags’ has to be classified under HSN code 39232990 and not to be classified under HSN code 63059000 and to be taxed at 18% not at 5%. FULL TEXT OF […]
In re Garuda Power Pvt Ltd (GST AAR West bengal) What document is required for the supply of goods or services to SEZ units? An Advance ruling can be sought on the issues specified in section 97(2) of the GST Act. The issue raised above does not fall within the ambit of any of the […]
In re Lokenath Builders (GST AAR West Bengal) The applicant‟s supply to Bagrakot Military Station and Sukna Military Station, as described in para 3.5, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28/06/2017 (corresponding State Notification No. 1136 – FT dated 28/06/2017), as […]
The Appellate Authority hold that service provided for the Type-3 test is classifiable as an OIDAR service. The appeal filed by the Department is disposed off on the above terms.
In re Sundharams Private Limited (GST AAAR Maharashtra) The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of the CGST Act, 2017. FULL TEXT OF ORDER OF […]
In re Deputy Commissioner of Central Tax in case of M/s. Shilpa Medicare Limited (GST AAAR Andhra Pradesh) M/s. Shilpa Medicare Limited, Vizianagaram, A.P and M/s. Shilpa Medicare Limited, Bangalore unit are holders of the same PAN and they are distinct persons. Hence, the provisions of Para 4(c) of Schedule II of CGST Act, 2017 […]
In the reference 5th cited, M/s. Savitri Ashirvaad Buildtech Limited, have informed through mail, that the Venture is over and they don’t need the ruling. Hence the dealer has withdrawn the advance Ruling Application.
In re Halliburton Offshore Services Inc. (Oil India) (GST AAAR Andhra Pradesh) The issue at hand for discussion is whether the supply of mud engineering services and supply of imported mud chemicals and additives provided on consumption basis by the applicant under the contract qualify as composite supply or not. Before embarking upon the question, […]
