In re Concepts India (GST AAR Haryana) In light of the above discussion, the Authority for Advance Ruling holds that the product manufactured and supplied by the applicant i.e. PP non-woven bags are covered under Heading 3923 in the sub-heading 3923 29 90 (other) and taxable at 18% (9% CGST and 9% HGST). FULL TEXT […]
In re Jalaram Feeds (GST AAR Maharashtra) Applicant has stated that they require services of Goods Transport Agency like any other business. Applicant being a recipient of supply is liable to pay tax under reverse charge basis and as per Section 9(4) of the Act, all the provisions of this act shall apply to such […]
In re BMW India Pvt. Ltd. (GST AAR Haryana) Q1. Whether certain customized lifestyle goods procured by BMW India either from a third party local supplier or imported from outside India for supply of goods during promotion/marketing events organized by the company will qualify as used in the course or furtherance of business in term […]
In re Sabre Travel Network India Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, […]
In re M/s. Network For Information & Computer (GST AAR Madhya Pradesh) Text and language of the exemption notification No.12/2017-CT(R) shows that the intent of the legislature is to exempt services provided to the Central Government, State Government or Union Territory Administration under any training program for which total expenditure is borne by such Governments. […]
In re Rohan Coach Builders (GST AAR Madhya Pradesh) In respect of the question raised by the applicant we hold that on fabrication of bus body on the chassis to be supplied by the OEMs (Principal) on delivery challan or any other owner of the chassis on which bus body will be fabricated by collecting […]
In re Crown Beers India Private Limited (GST AAAR Maharashtra) It is worth noting here that in erstwhile Service Tax regime also, the said activities of CBUs of manufacturing alcoholic liquor on behalf of Brand Owners (BOs) against a consideration, were subjected to Service Tax and this was clarified also by CBIC (earlier CBEC) vide […]
In re Bandai Namco India private Limited (GST AAR Maharashtra) Question: – Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai? Applicant submitted that they are engaged in providing amusement facility services and also running family entertainment facility center in Oberoi mail Mumbai. To conduct the business as aforesaid it […]
In re Bauli India Bakes and Sweets Private Limited (GST AAR Maharashtra) From the collective readings of provisions viz. – Clause (63) and (62) of Section 2 of the CGST Act that, the question enumerated at (d) of Section 97(2), supra does not deal with the admissibility of the credit of taxes paid other than […]
In re M/s. Rashi Eco Tourism Limited (GST AAR Karnataka) The Applicant, vide their letter dated 09.03.2019, received in this office on 13.03.2019, has requested to permit them to withdraw the application filed for advance ruling, consequent to the decision of the Board of Directors of the Applicant Company. In view of the above, we […]
