In re MRF Limited (GST AAAR Tamilnadu) The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suppliers. A proportionate reversal of the credit is not required to be done by […]
Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest, As such these items are exempted from GST.
Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST.
The authorized representative of the applicant was heard, It is pointed out that the ‘Therapeutic Cervical Pillow’ is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc.
The disposable underpad is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 – Others.
In re M/s Abad Fisheries Pvt. Ltd (GST AAR Kerala) Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption (NIL rate) under Notification No. 2/2017 (Central Tax Rate / Integrated Tax Rate / State Tax Rate) dtd 28th June, 2017? No. Supply of frozen seafood […]
As per proviso to Section 16(2), the applicant will not be eligible for full input tax credit as they are not paying the full amount to their supplier SML HO as seen in the MOU where payments are netted off against receivables.
In re TVH Lumbini Square Owners Association (GST AAR Tamilnadu) If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, […]
In re K. Suresh (GST AAR Tamilnadu) Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same 1. The product ‘Wet Wipes’ supplied by the applicant is classifiable under 3307 90 90 of the First Schedule to the Customs Tariff Act, 1975 2. The […]
In re VDM Hospitality Private Limited (GST AAR Haryana) Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST […]
