In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra) Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service […]
The Unleavened Flatbreads products such as plain chapatti, Tortilla, Tortilla Wraps, roti, Roti rolls, Wraps, Paratha and Paratha wraps are covered under Entry No. 99 A of Schedule I and they would be liable to tax @ 5% (2.5 % each for CGST and MGST and 5 % for IGST).
In re Fairmacs Shipstores Private Limited (GST AAR Andhra Pradesh) Whether they are exempted or not on their outward supplies made to ocean going merchant ships on forign run, and Indian Naval Ships and Indian Coast Guard Ships? The outward supplies made by the applicant to a) ocean going merchant ships which are in foreign […]
In re J Abdul Rawoof Khan & Brothers (GST AAR Andhra Pradesh) Applicant is manufacturer of Biris and his annual business turnover is less than Rs.20 He does not have any inter-state outward taxable supply. He requested to clarify whether he is liable for registration under Sec.22 of CGST, SGST Acts 2017? At the time […]
In re Synthite Industries (GST AAR Andhra Pradesh) The applicant has filed an application for seeking advance ruling on the process of job work i.e., importing the goods i.e., Green Tea/ black tea powders from his Principal from Germany and under taking process of “super critical fluid ” The material is being supplied by his […]
The applicant, on this issue of supply of concerned materials, is not a supplier of goods/services and as per the provisions of Section 95 of the CGST Act, they cannot raise this question. Hence the question is not answered.
In re KPH Dream Cricket Pvt. Ltd. (GST AAR Punjab) Question Raised 1. Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? 2. Whether the applicant is eligible to claim Input Tax Credit […]
In re M/s Smita Gupta (Viney Irrigation) (GST AAR Rajasthan) Issue- Classification of any goods or services or both; Whether the laterals such as clamps, bends, tee, coupler ,bush which form part of an Sprinkler System or Drip Irrigation System shall form part of Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 […]
In re M/s. Tag Solar System (GST AAR Rajasthan) Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services. Held by AAR 1. As per the statement of […]
In re Aakash Engineers (GST AAR Daman, Diu & DNH) Issue- Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload. Held by GST AAR Daman, Diu & DNH We further note that […]
