Andhra Pradesh AAR examines if MoA grant-in-aid for public R&D qualifies as consideration and thus a supply under Section 7 of the CGST Act. The applicant argues the grant is an excluded government subsidy.
AAR states that pre-packaged and labelled goods for export, including frozen shrimp up to 25 kg, fall under the Legal Metrology Act and are thus subject to GST under Notification 06/2022.
The Andhra Pradesh AAR has ruled that the export of processed frozen shrimps, packaged in quantities up to 25kg, attracts GST liability as it falls under the pre-packaged and labelled definition of the Legal Metrology Act.
AAR Andhra Pradesh dismissed an application seeking clarification on documents for transporting materials and machinery, holding that such procedural queries fall outside Section 97(2) of the CGST Act.
AAR held that coir felt or sheets are classifiable under HSN Code 9404 90 00 and attract GST at 12% under Entry 223 of Schedule II of Notification No. 1/2017-CT (Rate). Ruling settles classification doubts for coir-based manufacturers.
AP AAR rules that the assignment of 89-year leasehold rights is a taxable supply of service, not an exempt sale of land. Consideration for land development is also taxable.
The AAR Andhra Pradesh held that V K Industries’ blended cotton seed cattle feed is classifiable under HSN 23061090 and taxable at 5%, rejecting its claim for GST exemption.
AP AAR affirms that sales value to unrelated customers is the transaction value, while sales to a related recipient with full ITC must use the invoice value.
Andhra Pradesh Advance Ruling Authority rules that the value declared in the invoice is the deemed open market value for supplies to a related person eligible for full Input Tax Credit (ITC).
The GST AAR ruled that the export of pre-packaged and labeled frozen shrimp in quantities up to 25 kg is subject to GST at 5%. The ruling confirmed that the amended pre-packaged and labelled definition applies equally to export and domestic supplies.
