The recipient is engaged in the development of fisheries. The term ‘fisheries’ is typically defined in terms of the people involved, species or type of fish, area of water or seabed, method of fishing, class of boats, the purpose of the activities or a combination of the preceding features.
In re Navi Mumbai Municipal Corporation (GST AAR Maharashtra) Q. 1. Whether online tendering to be considered as Supply of Goods or Supply of Services. Ans: Online tendering will be considered as Supply of Services, Q 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. Ans: Offline tendering in […]
In re Parvatiya Plywood (P) Ltd. (GST AAR Uttarakhand) (i) The residue left after peeling of wood is to be called as wood waste/scrap and is classifiable under Chapter Heading 4401 31 00 or 4401 39 00 and will attract GST @ 5% as on date. (ii) The forfeited amount pertains to service and is […]
In re Cummins Technologies India Private Limited (GST AAR Maharashtra) The applicant has sought clarification in respect of various services rendered by them to their group company situated abroad, as to whether such services being supplied by them for consideration to an overseas group company, the liability to pay tax on the subject supplies can […]
In re Kabra Galaxy Star 3 Co-Op Housing Society (GST AAR Maharashtra) The question asked is, whether members of the society will be at par with the other individual flat owners who are not members. Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the […]
Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957.
In re Maxwell Co. Pvt (GST AAR Uttar Pradesh) Question 1 Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? Answer 1:- The activity of printing of question papers by the applicant is activity of supply of services classifiable […]
In re Rajeev Kumar Garg (GST AAR Uttar Pradesh) (1) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items, drinks and cooked item shall be treated as ‘Sale of Goods’ or ‘Sale of Service’? Ans 1:– Supply of Food items at GMUs […]
In re G S Products (GST AAR Uttar Pradesh) (a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? Ans: Yes, The correct classification of the Filter Elements & […]
In re M/S Vedant Synergy Pvt. Ltd. (GST AAR Rajasthan) The goods and services supplied by the applicant are classifiable under HSN 998316 (Information technology infrastructure and network management services) attracting GST @ 18% (SGST 9% + CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN Note: Under Section 100 of the CGST/RGST […]
