1) Being a part of the Ministry of Defence, Government of India, whether they are liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due to non fulfilment of certain contract conditions.
In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended […]
In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh) Supply of specified printed Educational books by CHHATTISGARH TEXT BOOK CORPORATION as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT/ office of District Education officer etc. […]
In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal) Whether retro-fitment of twin pipe air brake system is composite supply and what is the rate of tax thereon? The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake […]
In re Swapna Printing Works Private Limited (GST AAR West Bangal) The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently received in INR. […]
In re RITES Limited (GST AAR West Bangal) Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant […]
In re Ashok Rubber Industries (GST AAR West Bangal) 1st proviso to section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of […]
In re Ms. Famous Studios Ltd. (GST AAR Maharastra) Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit […]
In re Biostadt India Limited (GST AAR Maharashtra) Question :- The question or issue before Your Honor for determination is whether Input Tax Credit (“ITC”) can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting […]
In re Nes Global Specialist Engineering Services Private Limited (GST AAR Maharashtra) Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under GST ACT? Answer :- In view of the discussions we hold that the transaction covered under the MSA dated between the applicant and NES Abu Dhabi […]
