In re M/s. Docsun Power Pvt. Ltd. (AAR Gujarat) Applicant provides service of installation of Earthing System. ‘Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services’ fall under Service Accounting Code 995461. Accordingly, the Service Accounting Code 995461 covers the service of installation of ‘Earthing System’ provided […]
The applicant, M/s. Rapid Electrodes Pvt. Ltd., has submitted that the Company is carrying out manufacturing, assembling, fitting, repairing, renovation and installation of all kinds of Earthing Products for electrical and electronic equipments, used for earthing purpose in industries, common buildings and other places.
In re Rishi Shipping (GST AAR Gujarat) there is difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service. The ‘storage and warehousing service’ provider normally make arrangement for space to keep the goods, loading, unloading and stacking of goods in the storage area, keeps inventory of goods, makes security arrangements and provide insurance […]
Whether supply of such motor vehicles as scrap after its usage can he treated as ‘supply’ in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess.
Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?
Advance Ruling has been sought on whether such goods supplied to the branches in states other than West Bengal can be valued in terms of the Cost Price under the Second Proviso to Rule 28 of CGST Rules, 2017, instead of 90% of MRP as required under the First Proviso of the same Rule.
In Re. M/s Indo German Brakes Private Limited (AAR Uttarakhand) In the present case Disc Brake Pads and Shoes are nowhere referred to as the friction material and articles thereof and are known as parts of motor vehicle. Further, Disc Brake Pads and shoes also qualify the test to the effect that they are suitable […]
In re M/s Kanam Industies (AAR Uttarakhand) (a) What is the interpretation of the term three wheeled powered cycle Rickshaw as provided under Sl. No. 190 of the Schedule I to Tariff Notification. Held- Three wheeled Powered Cycle Rickshaw would not cover an Auto Rickshaw and would only cover an ordinary Cycle Rickshaw to which […]
In re Ceat Limited (AAR Maharashtra) Applicant is engaged in the manufacturing of tyres of kind used in three-wheeled Electric-rickshaws which are used to transport goods and passengers over short distances. The applicant, M/s Ceat Ltd. has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, 2017 and requested to […]
In re Simple Rajendra Shukla (GST AAR Maharashtra) Whether Services related to providing coaching for entrance exam will come in the ambit of GST? FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA 1. The applicant Simmple Rajendra Shukla has filed the application under section 97 of the Maharashtra Goods and Services Tax Act, […]
