In re Ecoppia Scientific LLP (GST AAR Haryana) Q1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to […]
In re Yum Restraunts (India) Pvt. Ltd. (GST AAR Haryana) Q1. Whether the services provided under technology license agreement entered into by the applicant will qualify under service accounting code 9973 which provides for ‘temporary or permanent transfer or permitting the use of enjoyment of intellectual Property (IP) right in respect of goods other than […]
In re Shiva Goods Carrier (GST AAR Uttar Pradesh) Whether the Applicant can dispatch the commodity of Eucalyptus / poplar wood at the time of supply through delivery challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser? On examination of Section […]
In re Triveni Turbines Limited (GST AAR Karnataka) Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as ‘Renewable energy devices and parts for the manufacture of waste to energy […]
In re Wonderfrutz Products LLP (GST AAR Karnataka) Whether Tutti-fruity be classified under HSN 08111010 or 20060000? Tutti-fruity is a colourful confectionery containing various chopped and usually candied fruits, or an artificially created flavouring simulating the combined flavour of many different fruits. It is often used in making tutti-fruity ice cream, bakery and confectionery. In […]
In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha) Tariff heading 3923 includes goods that are classifiable as ‘Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics’. Polypropylene Leno Bags, as stated by the applicant, are manufactured by weaving polypropylene strips (tapes), Linear Low Density […]
In re TATA Motors Ltd. (GST AAR Jharkhand) Preventive Health Check-up is a preliminary investigation process for diagnosis of illness. Hence it is covered by the definition of Health Care Services and accordingly not chargeable to GST. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, JHARKHAND Note: Under Section 100 of the JGST Act […]
In re IL & FS Education and Technology Services Limited (GST AAAR Odisha) We notice that the Authority for Advance Ruling. Odisha, in their findings (para 5 3 of the Order)has clearly observed that OKCL was promoted by the Higher Technical education department Govt of Odisha and was incorporated under the Compares Act 1956 as […]
In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated […]
In re Siemens Ltd. (GST AAR Haryana) 1. Whether the freight charges recovered by the Applicant under the contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, dated 28 June 2017? […]
