Advance Rulings

No GST on sale of goods from outside India to a place outside India

In re INA Bearing India Private Limited (GST AAR Maharashtra)

In re INA Bearing India Private Limited (GST AAR Maharashtra) Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated Goods and Services Tax Act, 2017? There is no doubt that the goods of the applicant would be imported goods if they […]...

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GST on One time Concession fees on property given on long term lease

In re M/s Goa Tourism Development Corporation Ltd. (GST AAR Goa)

In re M/s Goa Tourism Development Corporation Ltd. (GST AAR Goa) Whether GST is applicable on One Time Concession Fees Charged by M/s Goa Tourism Development Corporation Ltd. in respect of their property for a long term lease of 60 years? From the statute of the provisions of section 142(10) ibid it can be easily […]...

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GST on transportation service in contacts for erection of transmission towers

In re Skipper Ltd (GST AAR West Bangal)

In re Skipper Ltd (GST AAR West Bangal) The Applicant supplies works contract service, the value of which includes inter alia consideration paid for transportation and in-transit insurance. GST is to be paid on the entire value of the works contract, including the supply of materials, transportation, in-transit insurance, erection, commis...

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GST payable on services by Association of Inner Wheel Clubs in India

In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata)

In re The Association of Inner Wheel Clubs in India (GST AAR Kolkata) The Applicant’s activities involve supply of services classifiable under SAC Heading 99959 against consideration received in the form of subscription and membership fees. Services classifiable under SAC Heading 99836 are also supplied. Sale of souvenirs is to be consi...

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GST: Classification of automotive chains used in petrol & diesel engines

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu)

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu) Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? “Roller chains” supplied by the applicant are classifiable under CTH 7...

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GST on Sale by Sweetshop which also runs a restaurant

In re Kundan Misthan Bhandar (GST AAR Uttarakhand)

In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and […]...

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Recipient of services cannot file Application for GST Advance Ruling

In re Naga Limited (GST AAR Tamil Nadu)

In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case....

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No GST on payment to PWD, Uttrakhand for road construction by NHPC

In re NHPC Limited (GST AAR Uttarakhand)

In re NHPC Limited (GST AAR Uttarakhand) Q1. Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? A1. No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. [&helli...

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Bonus passed by Del credere agent to customer is not in the nature of a supply

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan)

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan) The amount passed on to the customer by DCA on account of the early payment before credit period allowed by principal Whether any supply arises in this transaction?  The additional bonus passed on by the applicant (DCA) to the customer, is […]...

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GST on Maintenance & Repair services of commercial & industrial machinery

In re Sandvik Asia Pvt. Ltd. (GST AAR Rajasthan)

Whether the maintenance services rendered on customers equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement should be classified as composite supply or as mixed supply?...

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