Discover the latest GST AAR ruling on Kohler India Corporation Pvt Ltd regarding ITC eligibility for canteen services under Factories Act, 1948. Get insights now!
The transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale [HSS] basis in terms of Contract No. 44AC9100-EPCC-1 is covered under Entry N 8(b) of Schedule III of the CGST Act.
In re Unique Welding Products Pvt. Ltd (GST AAR Gujarat) Introduction: The integration of solar power systems has become a prevalent practice among businesses aiming to embrace sustainable and eco-friendly energy solutions. This article delves into a specific case, namely the ruling in the matter of Unique Welding Products Pvt. Ltd. vs. GST AAR Gujarat, […]
Explore the withdrawal of M/s Vakrangee Hardware’s advance ruling application for the classification of Clear Float Glass at CAAR Mumbai.
Customs Authority ruled that the projectors under consideration, based on their functions and features, were principally meant for use with automatic data processing machines. The presence of additional features did not disqualify them from classification under sub-heading 8528 62 00, emphasizing the specific description provided by the heading.
After a comprehensive review of Mahindra & Mahindra’s submissions, relevant case laws, and legal framework, CAAR concludes that both TPMS and DPS merit classification under subheading 90262000 of Customs Tariff Act.
Ventair Engineers gets clarity from GST AAR Telangana on tax rates for industrial equipment leasing. Detailed analysis of HSN codes and applicable rates.
The first question posed to the AAR was whether RFCL can be classified as a notified person under Section 51 of the CGST Act, read with Notification No. 33/2017 dated 15th September 2017. The AAR ruled in the affirmative, acknowledging that RFCL falls under Section 51(1)(d) as a Public Sector Undertaking (PSU).
CAAR Delhi rules on Perfect Trading Co.’s classification of Roasted Areca/Betel Nuts under CTH 20081920, affirming reliance on HSN Explanatory Notes and recent judicial precedents, setting a significant benchmark for customs classification.
Implications of GST on the sale of land and duplex as per the recent ruling by GST AAR Odisha. Understand applicable rates, input tax credit eligibility, and key considerations.