In re M/s. Saraswathi Metal Works (GST AAR Kerala) i) The tax rate of Marine propellers, Rudder set, Stern tube set, Propellers shaft, MS shaft for couplings used as part of fishing vessels, factory ships and other vessels for processing or preserving fishery products are taxable @5% GST. ii) All parts of fishing / floating […]
In Re M/s. Prodair Air Products India (P) Ltd (GST AAR Kerala) i. The activity undertaken by the applicant of processing natural gas and other inputs received from BPCL free of cost basis and manufacturing industrial gases from them shall fall under the scope of ‘job work’ under GST. ii. The activity of the applicant […]
The industrial gases are produced out of the major materials or inputs supplied by the applicant. The job worker uses some minor, ancillary goods to complete the process. The application of minor items by the job worker would not detract it being a job work. Therefore the processing undertaken by M/s. Prodair Air Products on the goods belong to the applicant, another registered person qualifies as job work even if it amounts to manufacture.
In re M/s. KIMS Health Care Management Ltd (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing health care services for diagnosis or treatment is exempted under the category ‘Health Care Services’. (GST AAR Kerala) The supply of medicines, consumables and implants used in the course of providing […]
In re M/s. The Cochin Plantations Ltd (GST AAR Kerala) As per Notification No.12/2017-CT (Rate) Government has exempted intra-state supply of services covered under Heading 9986. As per this notification services relating to cultivation of plants or agricultural produce by way of ‘vacant land with or without a structure incidental to its use’ is exempted […]
The composite supply of works contract as defined at Section 2 of CGST Act ‘2017 and MPGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act ‘2017 and MPGST Act, 2017.
The activity in question definitely does not have any relation to the principal work of power generation entrusted by the state government to MPPGCL, and therefore the works contract service of construction of residential quarters would attract GST @18% (9% CGST + 9% SGST) in terms of Notification No.11/2017-CT Rate dtd.28.06.2017 and corresponding notification under MPGST Act 2017.
In re M/s TP Ajmer Distribution Limited (GST AAAR Rajasthan) AAAR held that no GST is chargeable on the delayed payment charges collected from the consumers for delay in payment of consideration for supply of electricity. While GST is chargeable on the cheque dishonor charges collected ( by whatever name) from the consumers. Also Read […]
In re Complete Solutions Service Apartment Pvt. Ltd (GST AAR Haryana) Question: Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. […]
In re Indication Instruments Ltd. (GST AAR Haryana) The applicant has time and again not appeared under the pretext of proper communications towards the date of hearing not being received. The last Personal Hearing was provided for 09.10.2018 and when the staff enquired about the applicant’s schedule for the day’s personal hearing, the applicant vide […]
