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Advance Rulings

Generation of e-way bill not required for intra-state movement of unmanufactured tobacco

July 25, 2018 4308 Views 0 comment Print

In re Ashok Kumar Patel (GST AAR Madhya Pradesh) Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on unmanufactured tobacco nuder CTH 2401. The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of […]

e-way bill for intra-state movement of unmanufactured tobacco not required in MP

July 25, 2018 19365 Views 0 comment Print

The notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules 2017, is not applicable on unmanufactured tobacco described under Chapter HSN 2401 i.e. to say generation of e-way bill for intra-state movement of unmanufactured tobacco described under Chapter HSN 2401 is not required as per the notification.

Supply of UPS with battery is a composite supply: AAAR

July 25, 2018 3894 Views 0 comment Print

Discover the verdict on whether UPS with battery constitutes a composite supply. Understand the implications of the GST Act and relevant rulings in this comprehensive analysis.

GST on Silicon Wafers & Other Items for manufacture of solar cells

July 25, 2018 2085 Views 0 comment Print

In re Jupiter Polar Power Ltd. (GST AAR Himachal Pradesh) silicon wafer is the most important input for the manufacture of solar cells which is treated with the various chemicals during the different steps of texturization, diffusion, junction edge isolation, anti-reflection coating etc. The various chemicals used during the manufacturing process have been specified in […]

GST on interest on short term loan given by Del Credere Agent to buyers

July 24, 2018 3579 Views 0 comment Print

Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?

GST payable on interest charged by Del Credere Agent from customers: AAAR

July 24, 2018 5523 Views 1 comment Print

In re M/s. Shreenath Polyplast Pvt. Ltd. (GST AAAR Gujarat) The Del Credere Agent (DCA) makes payment to the principal in respect of goods supplied to the customer through him (DCA) in case of failure of making payment by the customer. Once the DCA makes the payment of goods to the principal on behalf of […]

GST Payable on Services to foreign universities relating to enrollment of students from India: AAAR

July 24, 2018 9543 Views 0 comment Print

This Appeal has been by filed M/s Global Reach Education Services Private Limited, holding GSTIN 19AAGCG0859E1ZK (hereinafter referred to as the Appellant), on 16.04.2018 against the Ruling dated 21.03.2018 pronounced by the West Bengal Authority for Advance Ruling.

Contract Management System results in Supply of services under GST Regime

July 20, 2018 1560 Views 0 comment Print

In re Vesuvius India Ltd (GST AAR West Bengal) Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017? Activities the Applicant proposes to undertake are services associated with manufacturing of metal, and may be […]

Tarpaulins HDPE woven fabrics’ not to be classified under HSN 6306 of GST Tariff

July 20, 2018 5430 Views 0 comment Print

Applicant is a manufacturer of tarpaulins made from High Density Polyethylene (HDPE) a woven fabric seeks a Ruling on whether HDPE Woven Tarpaulin will be classified under HSN 6306 of the GST Tariff. on Application it was held that Tarpaulins made of HDPE woven fabrics’ will not be classified under HSN 6306 of the GST Tariff.

5 % GST Payable on Chicken waste intestine

July 20, 2018 5127 Views 0 comment Print

In re Susheela Agrovet (GST AAR Telangana) chicken intestine waste is classifiable under heading 0505 of the Customs Tariff heading as the said heading covers “Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected […]

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