In re M/s. NMDC Limited (GST AAR Madhya Pradesh) In respect of the first question raised by the Applicant regarding the classification of service by way of granting of license to extract minerals, we rule that the said service shall be classified under Tariff Heading 99733. In respect of the second question raised by the […]
In re Chief Electrical Engineer (GST AAR Goa) The GST rate applicable for various works/activity undertaken by the Goa Electricity Department? 1. The applicant Chief Electrical Engineer, Goa is liable to pay CGST @ 9% & SGST @ 9% on various works/activity undertaken by them except on hiring of the vehicles. 2. The applicant is […]
In re PKR Projects and Engineers (GST AAR Andhra Pradesh) The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not and If so, what is the rate of GST- payable on the royalty/ […]
Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.
In re M/s. Spacelance Office Solutions Pvt. (GST AAR Kerala) Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to ‘Principal place of business’? These are start-up companies in service sector, where no stock has to be maintained. Separate GST registration can be allowed to multiple companies […]
In re M/s Gurudev Metal Industries (GST AAR Krala) Propeller, Shaft/SS road, Gun metal bush/bearing, Sniffing box, Brass Tube/SS Tube, Rudder Shaft and Blade, Sea Cork/Water Strainer, GM Gate Valve, MS Pipe, Propeller Nut/GM Nut, Coupling, SS Rods & Square, SS Flat, GM Gland and Ring and MS Plate used as parts of fishing / […]
The HS code for flavoured milk is 2202 9930 and the GST rate is 12% ( 6% CGST and 6% SGST) under entry no. 50 of Schedule II of Notification No. 1/2017 – Central (Rate) dated 28.06-2017 as amended.
In re M/s Sri Chakra Milk Products LLP. (GST AAR Andhra Pradesh) What is the rate of GST applicable on outward supply of Flavoured Milk? ‘Flavoured milk‘ is classifiable under tariff item 2202 9930 of the First Schedule to the Customs Tariff Act, 1975 as a beverage containing milk under HS code 2202. The rate […]
In re Venkata Rao Tirupathi (GST AAR Andhra Pradesh) Whether section 77(2) of the CGST Act, 2017 is squarely applicable to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head? The applicant sought Advance Ruling in an issue of applicability of interest […]
In re Kuldeep Singh Butola (GST AAR Uttarakhand) (i) The services rendered by GMVN is covered under Serial No. 257 of Annexure appended to Notification No. 11/2017-Central Tax (Rate), dated 28-6-2017 (amended from time to time) as Licensing services for the right to use minerals including its exploration and evaluation. (ii) The service namely Licensing […]
