Advance Rulings

Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

M/s C R Enterprises (Authority For Advance Ruling)

The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable....

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Storage and warehousing of Agriculture produce- GST exemption applicable for both farmers & traders

M/s SSSVK Cold Storage Private Limited (Authority For Advance Ruling)

M/s SSSVK Cold Storage Private Limited (AAR Andhra Pradesh) a) Whether the storage of Agriculture produce falls under Service Account Code (SAC) 998619 or 996721 or some other SAC and rate of tax applicable for such storage of such produces if any. Storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 ...

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AAR on GST related issues on erection of solar power generating system

M/s Dinesh Kumar Agrawal (AAR Andhra Pradesh)

Whether supply of solar power plant under 'Supply Contract' is supply of 'solar power generating system' under Entry 234 of Schedule I of the Notification No. 1/2017- Integrated Tax (Rate), Entry 234 of Schedule I of the Notification No. 1/2017- Central Tax (Rate) both dated 28 June 2017 and Entry 234 of Schedule I of the Notification No....

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Electrically operated Drum with Bell and Zalar not eligible for GST Exemption: AAR

In re M/s. Shree Vishwakarma Engineering Works (AAR Gujarat)

In re M/s. Shree Vishwakarma Engineering Works (AAR Gujarat) (i) The product ‘Electrically operated Drum with Bell and Zalar’ manufactured and supplied by the applicant is classifiable under Heading 9208 of the First Schedule to the Customs Tariff Act, 1975. (ii) The product ‘Electrically operated Drum with Bell and Zalar’ of the ...

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GST payable on outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships

M/s Fairmacs Ship Stores Private Limited (AAR Andhra Pradesh)

M/s Fairmacs Ship Stores Private Limited (AAR Andhra Pradesh) (i) The applicant are not exempted from tax under GST on their outward supplies made to ocean going merchant vessels on foreign run, Indian Naval Ships and Indian Coast Guard Ships (ii) The applicant can collect the applicable GST from their customers, in case it is […]...

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Bulk drugs taxable at lower rate of GST of 5%: AAR

M/s Laurus Labs (AAR Andhra Pradesh)

In Re. M/s Laurus Labs Limited (AAR Andhra Pradesh) Products manufactured by the applicant, even though are bulk drug gets squarely covered under List 1 of SI. No. 180 of the Schedule -I to the Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017. Further as it is settled law that, the specific entry overrides the […]...

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Supply of goods imported into territory of India, till they cross customs frontiers of India is supply in the course of inter-State trade or commerce

M/s Parsan Brothers (AAR Andhra Pradesh)

In Re. M/s Parsan Brothers (AAR Andhra Pradesh) As per Section 7 (2) of the Integrated Goods and Service Tax Act, 2017– Supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of goods in the course of inter-State trade or […]...

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Advance ruling cannot be admitted if same issue is pending before any court

M/s Crux Biotech India Private Limited (AAR Andhra Pradesh)

M/s Crux Biotech India Private Limited (AAR Andhra Pradesh) Issue- The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? Held-  Under Section 98(2) Advance Ruling Authority shall not admit the application where the question raised in the application is [&he...

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GST Advance Ruling Authority cannot admit application on ‘place of supply’ issue

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat)

In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat) (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, [...

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Gas Production by INOXAP for Essar Steel is Job Work : AAR Gujarat

In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat)

In re M/s. Inox Air Products Pvt. Ltd. (AAR Gujarat) (a) The activity undertaken by the applicant falls under the ‘Job Work’ as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017. (b) The applicant is liable to pay Goods and Services […]...

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