In Re Sri. B.R. Sridhar (GST AAR Karnataka) Whether the total amounts received by the Owner towards the advances or sale consideration of the flats fallen to his share of 40% in terms of the Joint Development Agreement dated 19.05.2016 and the subsequent Area Sharing Agreement dated 03.01.2018, are not amenable for payment of GST, […]
In re State Examination Board (GST AAR Gujarat) The applicant has stated that the State Examination Board is a State Educational Board and are therefore covered under the above mentioned clause(iv) and would therefore be eligible for the exemption under Entry No.66(a) and 66(aa) of Notification No.12/2017-central Tax(Rate) dated 28.06.2017, as amended. In this regard, […]
In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the […]
In re Centre For Entrepreneurship Development Madhya Pradesh (CEDMAP) (GST AAR Madhya Pradesh) it is evident that the work order is not issued by Jila Panchayat as claimed by the Applicant but has been issued by M.P. DAY Rajya Gramin Ajivika Mission. Therefore, services shall be deemed to be have been provided to M.P. DAY […]
In Re M/s. Sumeet Facilities Limited (AAR GST Tamil Nadu) 1. What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T.(Rate) dated 28th June 2017? The supply of services by […]
In re Harmilap Media (P) Limited (GST AAR Uttarakhand) (i) Selling of Space for advertisement in print media shall attract GST @ 5%[2.5% CGST+2.5% SGST] and in all other cases, the GST shall be attracted @ 18% [9% CGST+ 9% SGST] as on date. (ii) Classification of services shall be as under: Annexure: Scheme of Classification […]
The Application in GST ARA Form No. 01 of M/s. Sandeep Dwellers Pvt. Ltd., vide reference ARA No. 48 dated 23.10.2020 is disposed of, as being withdrawn voluntarily and unconditionally.
In re Abhishek Darak (GST AAR Uttarakhand) In this case both the members have different views on the taxability of ‘sale of developed land/plot’, the other issues related to it becomes irrelevant and hence, the ruling cannot be given to such related issues. In light of above discussion & findings, we have different views in […]
In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu) Q. Classification of the services viz ‘Solid waste management – Revamping of existing dumped Garbage in compost yards by Bio -mining process’ provided by the applicant to M/s. Erode City Municipal Corporation, Erode? A. Solid Waste Management-Revamping of Existing Dumped Garbage in Compost Yards by […]
Shri Abdul Razak Safiullah (GST AAR Tamilnadu) Q. Whether the ‘Nizam Pakku’ bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Central […]
