In re Arvind Kumar Agrawa (GST AAAR Odisha) In the Customs Tariff, goods of the same class have been grouped together. Also, the residuary items have been provided separately for each class of goods under each chapter. The Notes to the Tariff, giving explanation to the scope and ambit of the respective chapter have statutory […]
In re Mayank Jain (GST AAR Maharashtra) Question 1) Whether the Marketing services to he supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of Support services classified under SAC 99S5 or Intermediary service classifiable under SAC 9961 /9962 or any other heading? Answer :- The services to be […]
In re M/s Nexture Technologies Private Limited (GST AAR Maharashtra) The issue before us is in respect of classification of goods manufactured by the applicant. namely: Plastic handle for motor vehicle doors (including lever handle); Plastic fittings for such for motor vehicle’s doors such as Bracket, Housing, Bracket housing, Gasket, Stator; and Glove box locking. […]
Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.
What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified under SAC 9973 specifically under 997337 as Licensing Services for the right to use minerals including its exploration and evaluation or as any other Service? On given Services, tax is payable by Service receiver under Reverse Charge Mechanism owing to Notification No. 13/2017-Central Tax (Rate) dated 28.06.2018?
In re Greentech Mega Food Park Pvt. Ltd. (GST AAR Rajasthan) Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST? If the present transaction of giving land on […]
In re National Highway Authority of India (Regional Office) (GST AAR Rajasthan) We observe that the applicant is a Central Government entity whose primary work is building roads and bridges. Shifting, dismantling and raising of transmission lines is done by the applicant as and when required for safe electrical clearances during the widening of the […]
In re McNally Bharat Engineering Company Limited (GST AAR Andhra Pradesh) Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under SI. No.234 of Schedule I of the Notification […]
In re M/s. Sutherland Mortgage Services Inc. (GST AAR Kerala) From the statements and arguments of the applicant, it is evident that the question raised is whether the supply made by the applicant would qualify as export of service as defined in Section 2(6) of the IGST Act, 2017. Therefore, the question essentially involves the […]
In re Sri. Puthoor Unnikrishnan (GST AAR Kerala) The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment ‘Road’ / ‘Fire Services’ as covered in 12th Schedule under […]
