In re Pansut Udyog Pvt. Ltd. (GST AAR Haryana) The supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-Elecrical Energy- attracting NIL rate of Tax. The applicant wants to confirm as to whether the NIL rate of tax selected by it is correct. Applicant is neither an electricity generating nor an […]
In re National Institute of Technology (GST AAR Haryana) Whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax […]
In re Kansai Nerolac Paints Limited (GST AAR Maharashtra) Question: Whether value of supply of goods by one distinct entity (Factory/depot) as defined under sec 25(4) of the CGST Act 2017 as amended to another distinct entity (Factory/depot) can be determined on the basis of our cost of production. Our cost of production depends mainly […]
In re Arihant Enterprises (GST AAR Maharashtra) Question :- 1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of ‘goods’ or supply of ‘service’ or a ‘composite supply’ and subject to GST accordingly? Answer:- The supply of ice-cream by the applicant from its retail outlets would be […]
In re Indo Prosoya Foods Pvt Ltd (GST AAAR Uttar Pradesh) (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and (ii) GST @ 5 is payable on supply of de-oiled mahua cake […]
In re Khandelwal Extraction Ltd (GST AAAR Uttar Pradesh) (i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and (ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing […]
In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff and not […]
In re Stinzo Automotives Pvt. Ltd. (GST AAR Haryana) The applicant is a manufacturer and supplier of Poly vinyl Chloride (PVC) foot mats for cars. Chapter 57 of the GST Tariff of goods deals with carpets and other textile floor coverings. Heading 5705 includes other carpets and other textile floor coverings, whether or not made […]
In re C S Diesel Engineering Private Limited (GST AAR Maharashtra) Question :- 1) Please confirm that Main Propulsion engine for ships falling under HSN code 8408 1093, Marine Gear box falling under heading 8483 and marine generator falling under 8502 1100 and Marine engine for other applications like pumps falling under sub-heading 8408 10 […]
In re Municipal Corporation Pratapgarh (GST AAR Rajasthan) Applicant being a local authority is engaged in receipt of various kinds of services provided by different contractors on which applicability of GST and GST TDS will be -: a. Pure Services will attract Nil rate of duty and provisions of GST TDS will not be applicable. […]
