What is the tax rate for polypropylene mats under heading 4601?As per Entry 103 of Schedule If of Notification No. 01/2017 Central Tax (Rate) dated 28.06.2017 and S.R.O.No.360/2017 dtd.30-06-2017 polypropylene mats were taxable @ 12% GST till 25-01-2018 and thereafter at 5% GST as per Enny 198A of the 1st Schedule of Notification No. 01/2017 Central Tax Rate) dated 28 062017 and S.R.O.No.360/2017 dtd.30-06-2017.
In re Suresh.G. M/s. Govind Traders (GST AAR Kerala) 01. What is the HSN code applicable to sun-cured ‘Tobacco leaves’ known in Kerala as ‘Kannipukayila’ purchased from farmers of Puliyampatti areas of Tamil Nadu used only for chewing by consumers in Kerala? Sun-cured tobacco leaves comes under the HSN Code 2401. 02. What is the […]
In re Indian Institute of Management (GST AAAR West Bangal) Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta Indian Institute of Management, Calcutta, the Respondent, is an ‘education institution’ in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax […]
In re M/s. Nash Industries (I) Pvt. Ltd (GST AAAR Karnataka) The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO. KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appellant is allowed based on examination of the contract and purchase orders furnished. […]
In re Joint Commissioner (in-situ), Ballygunge Division, Kolkata South CGST & CX Commissionerate (GST AAAR West Bengal) What should be the classification of tea bag manufacturing service. As the members of the West Bengal Appellate Authority for Advance ruling differ on the classification of the service supplied by the Respondent to M/s Hindusthan Unilever Ltd.. […]
In re M/s. Inox India Pvt. Ltd. (GST AAR Gujarat) Whether supply of transport tank by mounting the same on chassis amount to supply of ‘tank’ classifiable under Heading 7311 or supply of ‘motor vehicle’ classifiable under Heading 8704 in the GST regime ? The product ‘Container for compressed or liquefied gas, of iron or […]
In re M/s. House of Marigold (GST AAAR Gujarat) Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101. Also Read AAR Ruling – Marigold Butterfly Bridal […]
In re Experion Developers Pvt. Ltd. (GST AAR Haryana) Whether grant of Development rights in the current situation would attract the Levy of GST? If liable, what shall be valuation modus Operandi to tax in GST? Notification 4/2018-CGST(Rate), dated 25.01.2018 notified that the liability to pay tax in case of transfer of development rights in […]
In re Orient Press Limited (GST AAR Maharashtra) Questions:- 1. Whether supply of service of : (i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets; (ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and (iii) What would […]
In re M/s. Texmo Industries (GST AAR Tamilnadu) The Applicant vide their letter dated 15.02.2019 has requested withdrawal of the Advance Ruling Application filed before the authority. The application filed by the Applicant for advance ruling is dismissed as withdrawn. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, TAMILNADU Note : Any appeal against […]
