In re Ismail Ahamad Soofi (GST AAR Maharashtra) Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017-Central Tax (Rate) dated 14th November 2017 or […]
In re INA Bearing India Private Limited (GST AAR Maharashtra) Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated Goods and Services Tax Act, 2017? There is no doubt that the goods of the applicant would be imported goods if they […]
In re Vservglobal Private Limited (GST AAR Maharastra) The applicant is registered person under GST ACT who is supplier of Services, which is a corporate entity incorporated in India and having its registered office in Mumbai. The orders for supply of said services are received in its Mumbai office and also services are executed from […]
‘PP Leno Bags’, if specifically made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 6305 33 00.
Rakhi is an independently identifiable product which may be made up of innumerable materials of no fixed or predetermined ratio, and yet retain its specific identity as a symbol of a bond involving the potential care of the sister by the brother, and not merely an assemblage of discrete materials. Rakhi cannot be termed as a handicraft item under GST under Notification No 32/2017-Central Tax dated 15.09.2017, (later amended as Notification No 38/2017-Central Tax dated 13.10.2017).
The Applicant, stated to be, inter alia, supplier of printed question papers for various examinations conducted by the Government/Government aided Educational Boards/ Councils/ Universities etc is seeking a Ruling on whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged?
In re Acsen Hyveg Private Limited (GST AAR Haryana) 1. Whether registration is required in case of supply of tax free goods under GST Act? Person is engaged in supply of exempted goods or services or both, which are not liable to be taxed, shall not be liable to be registered under the CGST Act, […]
In re Prajapati Developers (GST AAR Maharashtra) Issue- Whether the construction services provided under the project “Prajapati Magnum” qualifies for the reduced CGST Rate of 6% as provided in SI. No 3 – item (v)- sub item (da) vide Notification 01/1018- CT (Rate) dated 25.01.2018? Held by Authority For Advance Ruling Low cost houses up […]
Whether free tickets given as Complimentary tickets by Kings XI Punjab for IPL Matches falls within the definition of supply under the CGST Act, 2017 and thus whether the Applicant is required to pay GST on such free tickets?; Whether the Applicant is eligible to claim Input Tax Credit (for short ITC) in respect of complimentary tickets?
In re Amaravathi Metro Rail Corporation Limited (GST AAR Andhra Pradesh) 1. Whether M/s. Amaravathi Metro Rail Corporation Limited (AMRCL) is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dated 28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dated 13th October 2017. The applicant / […]
