Section 97(2)(c) of CGST Act, 2017 stipulates that ruling as regards time and value of supply of goods or services or both, can only be raised before AAR for advance ruling. It is precisely for this very reason also, that determination of place of supply has been kept out of the purview of Authority for Advance Ruling (AAR) stipulated under the provisions of section 97(2) of the CGGST Act, 2017.
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per ml) of caffeine is classifiable under Tariff Item 2202 91 00 (SL No. 24A of Schedule – III) as Other Non-Alcoholic Beverage or under Sub-heading 2202 10 (SL. No. 12 of Schedule-IV) as All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 20.06.2017 read with the Corrigendum dated 27.07.2017.”
Precision Automation and Robotics India Limited (GST AAR Maharashtra) Issue- Whether the activity of supply and installation of ‘car parking system’ would qualify as immovable property and thereby ‘works contract’ as defined in Section 2(119) of the CGST Act. Held- Since transaction of supply and installation of a ‘car parking system’ would qualify as immovable […]
Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST.
In re Sardar Mal Cold Storage & Ice Factory (GST AAAR Rajasthan) The Appellant had submitted a list of various products categorised from Group A to Group C and the process done on those agriculture commodities before they come into cold storage in order to seek advance ruling that whether the goods which comes for […]
In re Awla Infra (AAR Haryana) ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’? Ruling In view of the above discussions and […]
In re Agarwal Industries Private Limited (GST AAR Andhra Pradesh) Energy-G premium oil is manufactured out of Vegetable fats / oils and not from animal fats / oils. That being so the classification of product is HSN 1518 and shall be subject to 5% GST as per Schedule I of Notification 1/2017-C.T (Rate) dated 28.06.2017 […]
In re HP India Sales Private Limited (GST AAR Maharashtra) Question :-1. Classification of Electro Ink supplied along with consumables under GST Answer:- The supply of Electro Ink supplied along with consumable is a mixed supply as defined u/s section 2 (74) of the GST Act and is also a continuous supply of goods as […]
In re Indian Cotton Solutions.Com Private Limited (GST AAR Andhra Pradesh) Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity? It is submitted that the firm purchased five vehicles to use as mobile cotton labs, for […]
In re Jayalakshmi Tobacco Company (GST AAR Andhra Pradesh) Q1. Will GST be applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 Lakh? As per entry No:24 Notification No: 11/2017- Central Tax(Rate) dated : 28.06.2017, Commission agent dealing with agricultural produce […]
