In re M/s. Nutan warehousing Company Pvt. Ltd. (GST AAAR Maharashtra) Products stored in the warehouse of the appellant are not the agricultural produce, we come to the question asked in the advance ruling application filed by the them i.e. Whether the supply of warehouse services used for packing & storage of tea, under above […]
In re M/s Dhananjay Kumar Singh (GST AAR Chhattisgarh) (i) Supply of Services of Colony maintenance work to C.G. Housing Board Colony, Sector 29, Naya Raipur with regard to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of colony i.e. garden .street and op area, drainage system, sewerage, water […]
In re OPTA Cabs Private Limited (GST AAAR Karnataka) The appellate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO. KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax […]
In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? The date […]
In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]
Tarpaulins of HDPE woven fabrics, laminated as per specification of IS 7903:2017, being expressly excluded, do not merit classification under Chapter 63.
In re RFE Solar Private Limited (GST AAAR Rajasthan) AAAR held that Turnkey EPC contract is a ‘composite supply’ under section 2(30) of the CGST Act, 2017.The said composite supply falls within the definition of Works contract under section 2(119) of the CGST Act, 2017 (SAC9954) and attracts 18% rate of tax (either 9% each […]
In re M/s C M Enviro Systems Private Limited (GST AAR Karnataka) Applicant has sought for Advance Ruling on the question that Can our product be classified as Scientific ek Technical Instruments, Equipments under a relevant Chapter Headingt. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their […]
In re M/s Nforce Infrastructure India Pvt. Ltd (GST AAR Karnataka) The applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement (JDA). The value on which the applicant is liable to pay GST is to be determined in […]
In re Patrick Bernardinz D’Sa (GST AAR Karnataka) The applicant’s question ‘Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?’ is answered as ‘YES’ FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING KARNATAKA ORDER UNDER SUB-SECTION […]
