In re Geetastar Resorts Pvt. Ltd. (GST AAR Rajasthan) Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? Since the applicant has withdrawn the application, therefore, no ruling is given. FULL TEXT OF ORDER […]
The services provided by the supplier are not in the nature of services provided by Tour Operator, the said supply of services cannot be classified under SAC 9985(i) of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017.
In re Forest County Co Operative Housing Society Limited (GST AAR Maharashtra) Question 1. Applicability of GST on Repair and Maintenance Fund and Sinking Fund. Answer: – In view of the discussions made above, it is held that GST is applicable on Repair and Maintenance Fund and Sinking Fund. Question 2. Whether or not exemption […]
Bicholim Municipal Council, Bicholim, Goa seeking an Advance Ruling in respect of the following question Whether GST payable on collection of Sopo or not.
The applicant supplies consultancy services to the clients relating to the Customs/DGFT/other statutory requirements for import of goods. by advising, updating on the incentives available, facilitating for the same, documents preparation related to duty payments, tracking of the goods, etc .
In the case of paper based gift vouchers classifiable under CTH 4911 the applicable rate is 6% CGST as per Sl.No. 132 of Schedule II of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 6% SGST as per Sl.No. 132 of Schedule II of Notification Ms. No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended.
In Sree Varalakshmi Mahaal LLP (GST AAR Tamil Nadu) Section 17(5) (d) provides that no ITC is available in respect of any goods or services received by a taxable person for construction of an immovable property on his own account even if such inputs and input services are used in the course and furtherance of […]
In re CMC Vellore Association (GST AAR Tamil Nadu) 1. Tax liability on medicines supplied to in-patients through pharmacy Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of In Patient Healthcare […]
In re KPC Projects Limited (GST AAR Andhra Padesh) Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service? The activity of the applicant under […]
In re Bandai Namco India Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28% (CGST @ 14% + SGST@ […]
