Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 – Central Taxes (Rate) liable to CGST at 9%?
In re Bharat Agro (GST AAAR Uttar Pradesh) We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No.5 dated 21-05-2018 and hold that the Product in question i.e. ‘Canned Pineapple Slices dipped in sugar syrup’ is covered under the Tariff item No. 0811 FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF […]
The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act.
In re Shubh Laxmi Cold Storage & Ice factory (GST AAR Rajasthan) Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 […]
In re Nagaur Mukandgarh Highways Pvt. Ltd. (GST AAR Rajasthan) 1. The applicant is rendering taxable services during the construction, of roads which is liable to tax; hence they are entitled to claim full ITC under.the provisions of section 16(1) of the CGST Act. 2017. 2. The Applicant is entitled to claim ITC on supplies […]
In re Solai Redirect India LLP (GST AAR Rajasthan) Whether EPC contract for set up of solar power generating system be considered as a composite supply with PV modules being the principal supply and be taxed at a rate of 5% (i.e. tax rate applicable on the P.V. modules)? As per the statement of facts submitted […]
In re Behr-Hella Thermocontrol India Pvt. Ltd. (GST AAR Maharashtra) The argument of the applicant is that the services provided by the applicant in this case, as per the agreement, are completed only when the test reports are sent to their overseas clients is not tenable for the reason that first of all the service of […]
In re Enexio Power Cooling Solutions Private Limited (GST AAR Andhra Pradesh) Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as ‘parts for the manufacture of waste to energy plants/devices’, attracting 5% IGST or 2.5% CGST and 2.5% APGST? As per the […]
In re Srivet Hatcheries (GST AAR Andhra Pradesh) Biofos Mono calcium Phosphate/Di calcium phosphate animal feed supplement, HSN Code No: 23099090, is classifiable under exempted goods, notified vide the Entry No.102 of Notification No.02/2017, dated: 28th June 2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,(ANDHRA PRADESH) Note: Under Section 100 of the APGST Act’2017, […]
In re Tangerine Skies Private Limited (GST AAR Jharkhand) The amount payable in instalment to the Ranchi Industrial Development Authority (RIADA) on lease in respect of the scheduled land/ shed for a period of 30 years from the date of allotment after getting the allotment letter does not come under the category of upfront payment. […]
