Services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business or profession.
In re Macro media Digital Imaging Pvt. Ltd. (GST AAR Karnataka) 1. The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service. 2. The classification of aforesaid supply of service is 9989 of the scheme of classification […]
In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka) What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the […]
In re M V Infra Services Pvt. Ltd. (GST AAR Karnataka) What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. […]
In re CMC Vellore Association (GST AAR Andhra Pradesh) GST Tax liability on the medicines supplied to In-patients through pharmacy and Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. The applicant as stated in the application renders health care services to in-patients in the form […]
In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by the GO No: 831 dated 10-SEP-1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41st Annual Reports for the years 2013-14 is made […]
In re Prag Polymers (GST AAR Uttar Pradesh) Classification of Coach Work like Roof Mounted AC Package Unit for passenger coaches? In the instant case, we observe that the ‘Roof Mounted AC Package Unit’ would be manufactured by the applicant, strictly as per the specification and design provided by the Indian Railways (RD SO) and […]
We do not agree with the claim of the Appellant that the bus pass is an actionable claim not liable to GST. We agree with the ruling given by the lower Authority and hold that by virtue of Section 15 of the CGST Act, the value of the service supplied by the Appellants will include the value of the bus passes as well as the facilitation charges.
Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while adjudicating the […]
In re Rishabh Garg Raghav Garg HUF (6X) (GST AAR Uttar Pradesh) The product ‘Sleeping bag’ as described in the application will merit classification under Chapter Heading 9404 30 90 of the GST Tariff and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No. 01/2017-Central tax […]
