In re Rajeev Kumar Garg (GST AAAR Uttar Pradesh) We observe that after introduction of S1 No. 7(ia) in the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended) the Law is very much clear that the GST rate on supply of goods, being food or any other article for human consumption or any drink, […]
The Appellate Authority for Advance Ruling, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services.
In re M/s Penguin Trading and Agencies Limited (GST AAAR Odisha) The Applicant has referred to Advance Ruling in the case of M/s Pioneer Partners, wherein the Haryana Authority for Advance Ruling held that “The services for the right to use minerals including its exploration and evaluation, as per Sr. No 257 of the annexure […]
In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The Appellate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electronic along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and […]
Whether the supply of labour force/ work without material by a sub-contractor to main contractor, who is engaged in supply of ‘works contract’ service, also falls under ‘works contract’ services?
In re GVS Projects Private Limited (GST AAR Andhra Pradesh) 1. Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? The Applicant Contractees i.e. APSPDCL and AEPDCL are Government Companies i.e. wholly owned by the Government of Andhra Pradesh. When a copy of Audited Annual Accounts of M/s APSPDCL and APEPDCL are […]
In re CMS Info Systems Ltd (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling hold that Input Tax credit against the GST paid on purchase and fabrication of the motor vehicle used for carrying cash and bullion is available to the appellant. Read AAR Order : GST applicable on Supply of motor vehicles as […]
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 […]
