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Advance Rulings

AAAR on classifications of skin care preparations as Medicaments / Cosmetics

August 1, 2018 2814 Views 0 comment Print

Discover the classification of Ayurvedic Products by Akansha Hair & Skin Care Herbal Unit Pvt Ltd for GST purposes. Read the full text of the order by the West Bengal Appellate Authority.

GST on amortized value of tool received on FOC basis from customer

July 31, 2018 6105 Views 0 comment Print

In re Lear Automotive India Private Limited (GST AAR Maharashtra) Whether amortized value of the tool received on Free of Cost (FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer? FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, […]

AAR cannot decide on issue of liability to deduct TDS under GST

July 30, 2018 1251 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act. As the issue ‘whether the applicant is liable to deduct TDS under Section 51 of the CGST Act, 2017 and the GGST Act, […]

AAR cannot decide applicability of GST Type as same relates to place of supply

July 30, 2018 966 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised the question for advance ruling ‘whether IGST is applicable to port related services provided to out of the state registered dealer or CGST and SGST would apply ? Place of supply of services of the applicant is required to be determined in order […]

GST on disputed claims and issue of refund claim- AAR cannot decide

July 30, 2018 3078 Views 0 comment Print

In re Kandla Port Trust (GST AAR Gujarat) The applicant has raised following questions for advance ruling – (i) Whether DPT shall continue to pay GST on disputed claim ? (ii) How is it possible for DPT to claim refund for GST paid out of pocket, if the  matter /  dispute  concluded  in  favour  of […]

5% GST Payable on EOT Grab Cranes : AAR

July 30, 2018 3441 Views 0 comment Print

EOT Grab Cranes are integral part of the Waste to Energy Plants project for manufacturing and generation of end product of electricity and therefore the EOT Grab Cranes being used in waste to energy plant as per details given in present case clearly fall under serial no. 234 of schedule of notification 1/2017 – Integrated Tax (Rate) and liable to IGST @5%.

No GST on services provided to clients located in SEZ: AAR

July 30, 2018 1995 Views 0 comment Print

M/s. Sapthagiri Hospitality Private Limited (GST AAR Gujarat) (i) The hotel being located in non-processing zone of Dahez Special Economic Zone whether liable to pay GST on all the services provided by it to the clients located in SEZ which inter-alia included supply of services by way of providing accommodation services, supplying food and beverages […]

Chilly Cutter made of Stainless Steel classifiable under HSN 8210

July 30, 2018 3591 Views 0 comment Print

M/s. Meera Metals (GST AAR Gujarat) Product Chilly Cutter made of Stainless Steel, whether classifiable under HSN 7323 or otherwise ? 1. Heading 7323 covers ‘Table, Kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron […]

Slate for Student & Teacher are exempt from GST: AAR

July 30, 2018 1998 Views 0 comment Print

Raja Slates Pvt. Ltd. (GST AAR Gujarat) (A) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are appropriately classifiable under Tariff Heading 96.10. (B) The products ‘Slate for Student’ and ‘Slate for Teacher’ supplied by M/s. Raja Slates Pvt. Ltd. (GSTIN 24AAACR3936K1ZB) are eligible for […]

AAR Not Admissible on Issue which is already pending before department

July 30, 2018 1017 Views 0 comment Print

In the present case as the question raised by the applicant in the application is already pending proceedings, in the case of the applicant themselves, the application is not admissible under the said provisions and therefore liable for rejection.

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