AAAR hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to Appellant.
In re Deccan Tobacco Company (GST AAR Andhra Pradesh) Question (a): What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? Answer: The GST Rate of tax for the tobacco leaves procured at tobacco auction platforms or directly […]
In re Chandmal Narayandas Consortium (GST AAR Rajasthan) The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN […]
In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling agree with the findings and order of the Advance ruling authority in as much as the impugned transaction entered into by the parties is not in nature of lease. The same is rather in the nature of construction of […]
In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu) Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)? In view of the above circumstances and facts of […]
In re Sanofi India Limited (GST AAAR Maharashtra) ITC eligible on Shubh Labh Trade Loyalty Program it is manifest that the Appellant’s act of providing the promotional goods and services under the Shubh Labh Trade Loyalty Program is certainly not an act of generosity, as the Appellant is not giving these goods and services to […]
The Applicant’s supply of stores to foreign going vessels, as defined under section 2(21) of the Customs Act, 1962 Act, is not export or zero-rated supply, unless it is marked specifically for a location outside India. The Applicant is, therefore, liable to pay tax on such supplies under the GST Act or the IGST Act, as the case may be.
In re M/s Singh Transporl Agency (GST AAR West Bengal) Whether TDS is deductible on supply of solid waste conservancy service to a municipality under GST? The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 – […]
In re Sri Rabi Sankar Tah (GST AAR West Bengal) Whether co-owners of a jointly held property are liable to pay tax as an association of persons (AOP)? The Applicant and the other two co-owners cannot be treated as an association of persons and, therefore, as a person defined under section 2(84)(f) of the GST […]
In re Indag Rubber Limited (GST AAR Rajasthan) Q. Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a. […]
