In re Dhirajlal Velji Atha (HUF) (GST AAR Jharkhand) 1. What is the classification of service provided by the State of Jharkhand to the petitioner for which Royalty is being paid in light of the notifications mentioned below? Ans. – The services for the right to use minerals including its exploration and evaluation, as per Sr. […]
The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis is not ‘Support services to agriculture, forestry, fishing, animal husbandry’. The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis falls under heading 9988 and attracts GST @ 5% (CGST 2.5% + SGST 2.5%).
We also find that CIDCO has awarded the construction contract of the project of “Development of Infrastructure facility for Passenger Water Transport Terminal at Nerul, Navi Mumbai to ‘Ajwani-Kargwal Joint Venture’, and not to the applicant. Thus the applicant is not a person competent to apply for ruling as provided under Section 95 of the GST Act.
In re by M/s. Emrald Heights International School (GST AAR Madhya Pradesh) a. Will the consideration received by the school from the participant school(s) for participation of their students and staff in the conference would be exempted under entry No. 66 or entry No. 1 or entry No. 80 or any other entry of the […]
The cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges including Pro-rata charges, supervision charges, proportionate line charges, registration fees and operation and maintenance charges, recovered by GETCO from the consumers, do not form part of the value of supply of service of “Transmission of Electricity” under Section 15 of the Central Goods and Service Tax Act, 2017.
In re Siemens Ltd (GST AAR West Bangal) Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier’s account? After the GST comes into force, the works contract is no longer divisible into a contract for the supply of goods and a service contract. It is […]
In re TP Roy Chowdhury & Company Pvt Ltd. (GST AAR West Bangal) Whether service of loading and unloading of yellow peas at the port is exempted supply? The Applicant renders the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land, reaches the port of entry. The produce […]
In re Novel Engineering & Technical Works Private Limited (GST AAR West Bangal) Whether evacuation and disposal of ash from ash pond of a thermal power station is an exempted supply? Scrutiny of the work as described in para 2.2 reveals that the work involves earthwork, excavation, sloping and earthmoving services involving making of embankments […]
In re Macro Media Digital Imaging Pvt Ltd. (GST AAR West Bangal) The Applicant prints billboards, building wraps, fleet graphics, window graphics, trade show graphics, office branding, in-store branding, banners, signage graphics etc., commonly known as trade advertising material, classified under heading 4911 of the Tariff Act. The recipient provides on a digital media the […]
In re Dabur India Ltd (GST AAAR Uttar Pradesh) In view of the foregoing discussions and findings we hereby uphold the Ruling in Order No. 25 dated 20-02-2019 of the Authority for advance ruling that ‘Odomos‘ is well covered under chapter 38 of Customs Tariff Act (CTA) and is classified under HSN 38089191. FULL TEXT […]
