In re Ms. Umadevi Kamalkumar Patni (GST AAR Maharashtra) For an applicant, it is mandatory as per section 97(1) read with Rule 104 of the CGST/MGST Act to pay applicable fee of Rs. 5000/- each under SGST and CGST Act to be deposited in the manner as provided under Section 49 of the Act. If […]
The Applicant Company is engaged in manufacturing and supply of sand and a range of construction materials. They obtained mining rights from the Government of Karnataka for quarrying minerals from the mines located at different locations within the state of Karnataka.
What is the classification for the services received by M/ s Robo Quarries Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo Quarries Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 -Central Tax (Rate) dated 28.06.2017 ?
In re Premier Car Sales Ltd. (GST AAR Uttar Pradesh) (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, […]
The applicant in its application for rectifying an Order No. 22 for Advance Ruling issued by Authority for Advance Ruling on 25.01.2019, submitted that in online application, name of the company and GSTIN were correctly filled but while submitting the hard copy of application form GST ARA-01 name of the company and GSTIN were in advertently submitted Rudhrabhishek Enterprises Limited and GSTIN 09AAGCR1735A1ZP instead of Rudrabhishek Enterprises Limited and GSTIN 09AAACR0707L2ZD.
In re K.S Subbaih Pillai & Co (India) Private Limited (GST AAR Andhra Pradesh) (a) What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by -farmers themselves? The GST Rate of tax for the tobacco leaves procured at tobacco auction […]
In re M/s Indian Oil Corporation Ltd. (GST AAAR West Bengal) The Appellant has admitted that the NOC issued PDO (Product Delivery Order) on Raxaul Depot of the IOCL which is actually the supply point of the products. And the Appellant’s Raxaul unit prepared and submitted ARE-1 (Application for Export) to the Customs Authority for […]
In re Indian Institute of Management, Bengaluru (GST AAAR Karnataka) a) Pursuant to the enactment of the IIM Act, 2017, with effect from 31st January 2018, the long duration post graduate programs offered by IIMB will be exempt from GST under SI.No 66 of the Notification No 12/2017 CT(R) as amended. During the period 31st […]
In re Multiples Alternate Asset Management Private Limited (GST AAR Maharashtra) Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? The advisory and management fees received by the applicant are for financial services rendered to the AIF […]
Whether applicant is liable to collect GST on amount recovered from contractors on account of breach of conditions specified in the contract ? Whether applicant is liable to collect GST on amount recovered from contractors on account of not achieving milestone ?
