Advance Rulings

GST payable on supply & installation of car parking system as works contract

Precision Automation and Robotics India Limited (GST AAR Maharashtra)

Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since  transaction of supply and installation of ...

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GST Rate on Work Contract Services pertaining to railways by sub-contractor

In re Shree Construction (GST AAR Maharashtra)

In re Shree Construction (GST AAR Maharashtra) Q. No. 1 : What Tax rate to be charged by the sub contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Answer : The tax rate to be charged by the sub-contractor to the main contractor would be @ 6% […]...

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GST Rate on sale of Flats/Units under Affordable Housing Project

In re The Ideal Construction (GST AAR Maharashtra)

In re Ideal Construction (GST AAR Maharashtra) Question 1.What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under Pradhan Mantri Awas Yojana is required? Answer :- The rate of tax to be levied is 12% (8% GST after deducting value of […]...

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Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act: Attracts 28% GST

In re Shandong Heavy Industry India Pvt. Ltd (GST AAR Maharashtra)

In re Shandong Heavy Industry India Pvt. Ltd (GST AAR Maharashtra) Q.A Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 – Central Tax […]...

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AAR not maintainable if question raised in application is already pending

In re Sterlite Technologies Limited (GST AAR Maharashtra)

In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling shall not admit the application where the question raised in the application is already pending or decided in any proceedings in the case of an applicant under any of the provisions of this Act” and further stating that in view of the express [&he...

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AAR cannot decide on Transitional CENVAT credit Provisions

Sasan Power Limited (GST AAR Madhya Pradesh)

Sasan Power Limited (GST AAR  Madhya Pradesh) A plain reading of Section 97(2) clearly implies that the any question relating to CENVAT credit, which falls under transitional provision, shall be out of purview of Advance Ruling. Admissibility of input tax credit, as given in section 97(2), relates to ‘input tax credit’ as def...

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GST on Wet Baby Wipes/ Face Wipes, Bed / Bath / Shampoo Towels

In re Ginni Filaments Limited (GST AAR Uttarakhand)

In re Ginni Filaments Limited (GST AAR Uttarakhand) In this case applicant sought Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels and AAR held that Wet Baby Wipes,  Wet Face Wipes,Bed and Bath Towels and Shampoo Towels are taxable at rate of 18% GST under HSN 3307. […]...

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18% GST on EPC Contract of solar power plant treated as ‘Works contract’

In re RFE Solar Pvt Ltd. (Authority for Advance Ruling)

The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit Works Contract Services (SAC 9954 ) of Notification no. 11/2017 Central Tax (Rate) dated 28 June, 2017 and attracts 18% rate of tax under IGST Act, or 9% each under the CGST and SGST Acts, aggregating to 18%....

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GST: Works Contractor to register in state where he has fixed establishment

In re Jaimin Engineering Pvt Ltd (Authority For Advance Ruiling)

In re Jaimin Engineering Pvt Ltd (GST AAR Rajasthan) A supplier of service will have to register at the location from where he makes Taxable supplies or is supplying Taxable services if his aggregate turnover in a financial year exceeds twenty lakh rupees (ten lakh rupees in any of special category states). While supplying services [&hell...

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Recipient of service cannot apply for Advance Ruling

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu)

In re Dr. Dathu Rao Memorial Charitable Trust (GST AAR Tamilnadu) An applicant can seek an Advance Ruling Authority in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant is the proposed recipient of the proposed works contract and […]...

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