In re M/s Nagpur Integrated Township Private Limited (GST AAR Maharashtra) We find that the applicant has in their application mentioned that ‘Applicant is developing the property by construction of Commercial & residential units and integrated facilities and is having exclusive rights to design, finance and develop the property and lease/assign/transfer same to prospective customers […]
1. Rejected wheat seeds are classified under Chapter sub heading 1001 11 00 (Durum) and 1001 91 00 (Others) of the GST Tariff 2017. 2. Rejected paddy seeds are classified under 1006 10 10 of the GST Tariff 2017. 3. The applicable CGST & SGST rate on both the above goods is NIL.
In re M/s. Hindustan Coca-Cola Beverages Private Limited (GST AAR Gujarat) The product ‘Fanta Fruity Orange’ manufactured and supplied by M/s. Hindustan Coca-Cola Beverages Private Limited is classifiable under Tariff Item 2202 99 90 and Goods and Service Tax rate of 18% (CGST 9% + GGST 9%) is applicable to the said product as per […]
In re Jamna Auto Industries Ltd (GST AAR Haryana) Q. What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant? Ans. The items U-Bolt and Centre Bolt fall under Tariff Heading 7318 15 00 are taxable at the […]
he project is about Civil, Structural and PH works for plant and Non Plant Buildings (both RCC and Pre-Engineered Buildings) along with other allied structures for PFFF & ZFF Facilities at Nuclear Fuel Complex – Kota, Rawatbhatta, Rajasthan.
In re Uttarakhand Power Corporation Ltd. Dehradun. (GST AAAR Uttarakhand) The appellate authority modified said advance Ruling to the following extent: (i) In addition to services listed in serial nos 1, 2, 12, 14 & 18, six other services listed at serial nos. 3, 10,13,17 and 21 (being directly or closely related to the main […]
Return of the galvanised goods to the Applicant satisfies the condition of receiving back the inputs in accordance with section 143(1 )(a) of the GST Act. As the goods like furnace oil, zinc etc – consumed in the process of galvanising – are inseparable from the galvanised goods, they should not be treated as supply in terms of section 143(3) of the GST Act, provided they have been entirely used up in the process of galvanising.
In re The Bengal Rowing Club (AAR West Bangal) Supply of food, by way of or as part of any service or in any other manner whatsoever, from the Applicant’s restaurant is classifiable under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State Notification No. […]
The supply of goods or services for ‘setting up of network’ would qualify as a Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017.
In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU. Therefore, there is no reason to believe that FCU will be covered […]
