In re M/s. Dyna Automation Private Limited (AAR Gujarat) What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of […]
In re M/s. Aqua Machineries Pvt. Ltd. (AAR Gujarat) In common parlance, when one refers to ‘water’, it is understood in the sense of clear or raw water and not in the sense of ‘sewage’. In commercial parlance also, ‘pumps primarily designed for handling water’ and ‘other pumps or pumps designed for handling sewage’ are […]
In re M/s. R.B. Construction Company (AAR Gujarat) A. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ? The work of laying of underground […]
In re A2Z Infra Engineering Ltd (GST AAAR Chattishgarh) Heard the appellant’s arguments, wherein they have contested the ruling pronounced by the Advance Ruling Authority in respect of the prime objective of CSPDCL as well as the rate of tax applicable on the supply being made to it. Hence, the moot issue before us is […]
In re ASL Industries Limited (GST AAR Jharkhand) Specially designed water tank assembly specifically made for Indian railways is falling under the HSN Code-8607 and the same has been specified in the entry no- 241 in notification no- 1/2017 dated 28.06.2017 of schedule I as notified u/s 5 (1) of the IGST Act (act no-13 […]
The applicant M/s. Power Build Private Limited has submitted that in manufacturing of ‘Geared Motors, Electric Motors are assembled with Gear Boxes manufactured by them. Commercially, a Gearbox cannot have any use without being rotated and coupled with motor affixed to it
The applicant, M/s. Guru Cold Storage Pvt. Ltd., has referred to notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, which inter-alia provides rate of tax as NIL for ‘support services to agriculture, forestry, fishing, animal husbandry’, and submitted that in their opinion,
In re M/s. Pon Pure Chemical India Pvt. Ltd. (AAR Gujarat) (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, […]
T. T. Recycling Management India Private Limited (hereinafter also referred to as applicant) is a resident Private Limited Company. Applicant proposes to source different grades of steel scrap from the generating factories and approved vendors within India as well as outside India. The scrap so procured in such a variety of forms and grades is neither suitable for the foundries nor suitable for steel mills as a raw material for its manufacturing activity.
It is engaged in the manufacture and sale of PET Chips. The applicant now intends to start a new business whereby the applicant intends to import coal from outside India of various size and all that It intends to do is to crush the same and thereafter supply it to the customers as per their demand.
