In re TATA Projects Limited – SUCG Consortium (AAR Rajasthan) Issue- The issue involved in this case is, whether Jaipur Development Authority is covered under the status of Government Authority/ Entity or not? and the nature of Services provided under the contract are covered under Sl.no.3(vi)(a) of notification no. 11/2017-Central Tax (Rate) dt. 28th June […]
The activity of fabrication and fitting and mounting of bus bodies on the chassis supplied by the other party is a composite supply with supply of goods, i.e., bus-bodies, being principal supply (HSN code 8707) and it cannot be treated as Job Work.
Understand the classification dispute resolved by the GST AAAR West Bengal regarding the services provided by an educational promotion company under the GST Act.
M/s Manipal Academy for Higher Education, University Building, Madhav Nagar, Manipal, Udipi, Karnataka — 576 104, (herein after referred to as MAHE / Applicant) having GSTIN number 29AAETM8695B1Z4, have filed an application, on 04.12.2017, for advance ruling under Section 97 of COST Act,2017, KGST Act, 2017 & 1GST Act,
i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?
In re Rajashri Foods Pvt. Ltd. (AAR Karnataka) The transaction of transfer of business as a whole of one of the units of the Applicant in the nature of a going concern amounts to supply of service. The transaction of transfer of one of the units of the Applicant as a going concern is covered […]
It is held that the cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 — Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 — Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST.
Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in unit container?
M/s Crux Biotech India Private Limited (GST AAR Andhra Pradesh) Issue- The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? Held- Under Section 98(2) Advance Ruling Authority shall not admit the application where the question raised in the application […]
Whether Credit .of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime
