In re Jayant Snacks and Beverages Pvt. Ltd (GST AAR Gujarat) Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Answer : The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule […]
In re Barakatbhai Noordinbhai Velani (legal Name), Alisha Gruh Udyog (Trade Name) (GST AAR Gujarat) Question: Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant ? And if the answer is in affirmative, the rate of tax thereof ? Answer : The product ‘fried Fryums’ manufactured and supplied […]
In re Jayant Food Products (GST AAR Gujarat) Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? Answer : The product ‘Un-fried Fryums’ manufactured and supplied by applicant is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs […]
In re Jinmagal Corporation (GST AAR Gujarat) Question 1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7? Answer : Affirmative in view of the above discussion. Question 2. Whether Jinmagal Corporation is required to […]
In re Karam Green Bags (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven plastic material […]
In re Max Non Woven Pvt. Ltd (GST AAR Gujarat) Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Ans. The product Non Woven Bags manufactured through the intermediate product Non Woven […]
In re Altis Finechem Pvt. Ltd. (GST AAR Gujarat) Q. 1 Classification of goods and determination of tax liability of product under HSN 2919 of following goods: Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy-4(Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt), Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium […]
Notional interest has to be considered as part of value of supply of service, if and only if the said notional interest influences the value of supply i.e. value of RIS service / monthly rent and is leviable to GST along with monthly rent at the rate applicable to monthly rent.
In re B and R & Co (GST AAR Madhya Pradesh) In this case Deputy Commissioner, Commercial Tax, Sagar Division Madhya Pradesh had already decided the issue of getting credit of Entry Tax in TRAN-1 in his order dated 24.02.2020 in the applicant’s case of Entry Tax Act pertaining to period 01.04.2017-30.06.2017. Now having regard […]
In re Essel Mining and Industries Ltd. (GST AAR Madhya Pradesh) Upfront payment made to the state Government is in the nature of advance from the date Of allotment of mines on lease to the applicant for the purpose of determining the time of supply under GST Law as per the Section 13(3) of MP […]
