The amortised cost of tools which are re-supplied back to the applicant free of cost shall be added to the value of the components while calculating the value of the components supplied as per the Section 15 of the CGST / SGST / IGST Act 2017.
In re Maruti Suzuki India Ltd. (GST AAR Haryana) Question:-Whether HEVs supplied by the Applicant are leviable to compensation cess at the rate of 15% as prescribed under S.No.48 of Notification No.1/2017-Compensation Cess (Rate) dt.28.06.17, as amended vide Notification No.05/2017-Compensation (Cess) Rate dt. 11.09.17? Answer – the HEVs supplied by the applicant are not covered […]
In re Manas Geo Tech India Pvt. Ltd (GST AAR Haryana) Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading – 6305 having description SACKS & BAGS OF TEXTILE MATERIAL FOR PACKING GOODS – of Man-made textile materials; — 63053300- Other, of polypropylene strip or the like CHAPTER 63 of the […]
It is clarified that the benefit of nil rate is provided to only those support services to, agriculture which are specifically mentioned at Sr. No. 24 of the said notification. It does not cover the services of transport of agriculture produce and therefore the applicable SAC on such services shall be 9967 irrespective of the service being performed in relation to agricultural produce or any other goods.
In re National Security Services (GST AAR Maharashtra) Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinchwad Municipal Corporation in relation to functions entrusted to Municipality under Constitution thereby exempting the applicant […]
Whether the goods exported out of India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?
In re Sadashiv Anajee Shete (GST AAR Maharashtra) In the present case we find that applicant and recipient are not related persons and price received is sole consideration. We further see that these services are given by the applicant in his business models to choose the type of model. In all the three business models […]
In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh) We find that the present application seeks Ruling on appropriate classification of goods manufactured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same under Chapter 2106 […]
Delve into the detailed analysis of the GST AAAR Maharashtra ruling on Five Star Shipping’s intermediary services. Learn about the classification, implications, and conclusions drawn.
In re M/s Loyalty Solutions and Research Pvt. Ltd. (LSRPLI) (GST AAAR Haryana) The value of points forfeited of the applicant on which money had been paid by the issue of points on account of failure of the end customers to redeem the payback points within their validity period would amount to consideration received in […]
