Question 2: Whether showing and charging freight and insurance portion separately in invoice would attract GST. Answer: GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together.
The Uralungal Labour Contract Co-op Society Ltd. – Execution of Livelyhood for artists and local art hubs as an administrative agency is exempted from GST.
In re M/s. Kondody Autocraft (India) Pvt. Ltd. (GST AAR Kerala) i) Whether the activity of Bus Oody Building on job work basis, on the chassis supplied by the customer, is supply of goods Cr: supply of service? The activity of Bus Body Building on job work basis, on the chassis supplied by the customer, […]
M/s Orix Infrastructure Services Ltd. – Advance Ruling on eligibility of availing ITC of the cess paid on purchase of motor vehicles used in providing service of transportation of passengers or renting of motor vehicles.
In re Sri. Thomas Joseph Nellissery (GST AAR Kerala) a) Whether the applicant, engaged in providing management consultancy services, is falling within the definition of the term Intermediary as per Sec.2(13) of The Integrated Goods and Services Tax Act, 2017? The services provided by the applicant falls under SAC code 998311 “Management Consultancy Services”. The […]
In re S. B. Reshellers Pvt. Ltd. (GST AAR Mahashtra) Question 1):- The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Answer: – The activity […]
In re M/s. Herbal Isolates Private Limited (GST AAR Kerala) i) Whether fresh raw green pepper of genus Piper Nigrum is a vegetable that merits, classification under heading 0709 99 10 of Chapter 7 of the Customs Tariff Act, 1975. Green Peppercorns plucked fresh from the vines qualifies the classification under Chapter 7 of the […]
Recently in a advance ruling by Kerala authority for advance ruling , it has been held that applicant cannot take input tax credit for expense incurred in connection with corporate social responsibility expenses.
M/s Polycab Wires Pvt. Ltd. – Applicability of GST and eligibility of ITC with respect to goods provided free of cost for flood affected people and KSEB
Determination of GST liability with respect to goods provided free of cost by the Distributors of M/s. Polycab Wires Private Limited to KSEB for reinstating connectivity in flood ridden areas; and admissibility of input tax credit in relation to such goods. In order to operationalize the commitment of the applicant to provide goods at free […]
