The basic issue before us is whether on transfer of Machines & moulds (being capital goods), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as supply under GST.
In re Uttara Impex Private Limited (GST AAR Maharashtra) UTTRA IMPEX PRIVATE LTD is engaged in trading of various poultry feed products But company is facing some ambiguity in correct classification of Products (which are those products is not specified in question). In companies view products shall be covered under the HSN CODES 2301, 2302, […]
The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973.
In re Emerge Vocational Skills Private Limited (GST AAR Karnataka) Question- Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 – Central Tax dated 28.06.2017? Answer- […]
In re Evergreen Publication (India) Ltd. (GST AAR Punjab) Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? The Lab Manual being published by the applicant which comprises of […]
In case the intermediary services are provided to the recipient located outside India, the inter-state provisions as contained under section 7(5) (c) shall be applicable and hence IGST is payable under such transaction.
Indian Institute of Management Indore (GST AAR Madhya Pradesh) Q1. Whether the course – Executive Post Graduate Programme in Management (EPGP), after enactment of Indian Institute of Management Act 2017 notified effective from 31st January 2018, is exempted from Goods and Service Tax?; In respect of Question 1, we hold that the Executive Post Graduate […]
GST exemption on Toll Charges collected by Ankit Tandon & Tollways as a sub-contractor. Ruling under Notification No. 12/2017-Central Tax(Rate).
Discover the verdict of the Divisional Forest Officer (GST AAAR Uttarakhand) regarding the exigibility of Abhivahan Shulk to GST. Explore the detailed analysis and conclusions of the AAAR Uttarakhand in this case.
In the appeal of M/s. Aditya Birla Retail Ltd. (GST AAAR Maharashtra), the appellate authority clarifies the interpretation of ‘brand name’ regarding packaging and GST exemptions. Also, read about the GST AAR ruling on Aditya Birla’s cereal packs.
