Follow Us:

Advance Rulings

GST applicable on compensation for alternate accommodation/ damages for delayed handover

May 22, 2018 28389 Views 1 comment Print

In Re. Zaver Shankarlal Bhanushali (GST AAR Maharashtra) Q.1 Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? A.l Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them. Q.2 Is GST applicable on the […]

No GST on Goods sold on high seas sale basis : AAR

May 21, 2018 12174 Views 0 comment Print

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra) Q1. Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs […]

Marine paints cannot be considered a Part of Ship under GST Laws

May 19, 2018 2547 Views 0 comment Print

Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under SI No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017?

No input Tax Credit of Education, SHE & Krishi Kalyan cess under GST

May 19, 2018 11067 Views 0 comment Print

Appellant not eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in his books of Accounts.

R.B. Construction Company not entitled to avail Transitional input tax credit: AAAR

May 16, 2018 2625 Views 0 comment Print

In re Ms. R.B. Construction Company (GST AAAR Gujarat) M/s. R.B. Construction Co.  is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of […]

18% GST payable on composite supply, including materials, freight, erection, commissioning etc: AAR

May 11, 2018 6489 Views 0 comment Print

In Re EMC Ltd (GST AAR West Bengal) The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning […]

18% GST payable on freight on supply of materials in a composite supply of works contract: AAR

May 11, 2018 8343 Views 0 comment Print

The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc.

GST payable on non-tariff charges recovered by electricity distribution Company

May 11, 2018 5919 Views 1 comment Print

Under GST Act , The Services provided by M/s TPADL with respect to the non-tariff charges recovered from their customers are not eligible for exemption and M/s TPADL is liable to pay tax on the aforesaid recovery made from their customers.

Only specific goods are eligible for concessional rate of GST for supply made to Public funded research institution’: AAR

May 10, 2018 9891 Views 0 comment Print

The goods intended to be supplied by the applicant to M/s SDSC are not covered under Notification 45/2017-Central Tax (Rate), dated 14.11.2017 and accordingly, the concessional rate is not applicable.

Whether block joining mortar is classifiable under heading 3214 of Customs Tariff Act 1975

May 10, 2018 1047 Views 0 comment Print

Understand the classification dispute resolved by the GST AAAR West Bengal regarding ‘SIKA Block Joining Mortar’. Learn about its classification under Tariff Head 3824.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031