Applicant seeks clarification on the eligibility of input tax credit in respect of inputs, input services and capital goods received towards erection, installation and commissioning of the solar power plant.
In re Hical Technologies Private Limited (GST AAR Karnataka) Whether the value of free of cost supplied by principal not to be included in value of supply by job worker? The nature of supply done by the applicant is one composite supply consisting of two supplies – one relating to the manufacturing service on the […]
In re Banayan Tree Advisors (p) Limited (GST AAR Karnataka) Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager? It is clearly evident from the above that the place of […]
In re Morigeri Traders (GST AAR Karnataka) 1) Whether the applicant is required to be registered under the GST Act? If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered? The applicant, being a commission agent, is required to be registered under Section 22(1) of […]
In re DLF Limited (GST AAR Haryana) Authority for Advance Ruling is bound to pronounce ruling within 90 days of the receipt of application as per Section 98(6) of the CGST/HGST Act. The applicant cannot be granted any further opportunity of hearing. Hence, the application of Advance Ruling is rejected under Section 98(2) of the […]
The Applicant, however, vide their letter dated 04.09.2019 have requested to permit them to withdraw the application filed for advance ruling quoting the reason that the questions raised in their application were based on Place of Supply and also sale & shipment of the aircraft has already been completed.
In re All India Disaster Mitigation Institute (GST AAR Gujarat) Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management. Activities of the applicant relating to disaster prevention, disaster mitigation and disaster management are activities relating to “preservation of environment”. Thus, the activities of […]
Input tax credit of GST paid on goods and services used to construct the ‘bunds’ is admissible to M/s. Satyesh Brinechem Private Limited, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as ‘plant and machinery’.
In re West Bengal Medical Services Corporation Ltd (AAR West Bengal) The Applicant has been set up under Notification No. HF/SPSRC/WBMSC/40/2008/162 dated 17/11/2008 of the Department of Health & Family Welfare, Government of West Bengal, as a fully owned body for managing the procurement of drugs and equipment for the medical colleges and hospitals and […]
In re Altabur Rahaman Mollah (M/s Reliable Hospitality service) (GST AAR West Bangal) The Applicant, stated to be supplying facility management services like mechanised and manual cleaning, housekeeping, security services etc. to various Central Government and State Government hospitals, seeks a ruling as to whether exemption from payment of GST is available for such supplies […]
