‘Disc Brake Pads’ manufactured and supplied by the Applicant are classified under Heading 87083000 and covered under SI. No. 170 of Schedule IV of Notification No. 01/2017 CT (Rate) dated 28.06.2017 and SI.No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. ll(2)/CTR/532(d-4)/2017 attracting 14% CGST/14% SGST respectively.
In re Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam (GST AAR Tamil Nadu) Agent, who is a member of the applicant stores the turmeric in their godown, the sales of which is as per the guidelines of EMC. Also from the invoices furnished, it is seen that the invoice is raised by the agent on the […]
In re M/s Amalgamations Valeo Clutch Private Limited (GST AAR Tamilnadu) The applicant vide their letter dated 09.08.2018 has referred to the PH posted on 07.08.2018 in connection with the subject application seeking a ruling on the aspect of amortization. They have stated that subsequent to their application, a circular No.47/21/2018-GST dated 08.06.2018 has been […]
In re Lions Club of Poona Kothrud (GST AAR Maharastra) Question :- Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of […]
In re Eapro global limited (GST AAR Uttarakhand) Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on? (i) Supply of solar inverter, controller, battery and panels would covered under “Solar Power Generating System” as a whole in terms of serial no. 234 of […]
In re Vindhya Telelinks LTD (GST AAR Uttarakhand) Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? we observe that if the goods are movable from one place to another in the same position or liable to be dismantled […]
In re Khedut Hat (GST AAR Gujarat) Whether the blasting activity carried out by the applicant is to be considered as a ‘supply of goods’ or ‘supply of service’? In the present case applicant uses explosives in the blasting activity at their client’s site. Thus it would be evident that blasting activity is carried out […]
In the instant case, the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract and falls under entry no. (ii) of S. No. 3 of the table of notification no. 11/2017 — Central Tax (Rate), Dated — 28th June 2017 as amended from time to time and corresponding notifications under and MPGST Act, 2017, the applicable rate of tax is 18% (9% under Central tax and 9% State tax).
In re Jabalpur Entertainment Complexes Pvt. Ltd. (GST AAR Madhya Pradesh) Q1. Whether GST @5% can be charged on food, soft drinks, and snacks sold in the Snack Bar & Food Court in terms of Notification no.46/2017; In respect of Question 1, we hold that the items supplied in Snack Bar and Food Court shall […]
In re Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (GST AAR Madhya Pradesh) The applicant – Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (MPPKVVCL) wishes to know whether clause (vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works contract undertaken […]
