In re Universal Industrial Park (GST AAR Gujarat) AAR held that in absence of specific activities proposed to be carried out by the applicant and lack of sufficient documents, the application does not have any locus standii. Thus, we are not in position to pronounce the Ruling on the application filed by the applicant. Therefore, we […]
Whether supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the Composite Supply or Mixed Supply.
Readily available food and beverages (not prepared in restaurant) sold over counter is supply of goods which is liable to applicable rate of GST Tax and not qualify as ‘restaurant services’.
AAR held that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and is exempted from GST
In re Shivam Developer (GST AAR Gujarat) Applicant have not submitted sufficient documents to decide the Ruling on the question sought for, therefore we are not inclined to pronounce the Ruling in absence of proper documents. We are of the view that the ruling can be pronounced on the basis of proper documents in support […]
In re Hojiwala Infrastructure Limited (GST AAR Gujarat) 1. Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of the Exemption notification no. 02/2017-C.T. (Rate) dated 28.06.2017. (as amended) and SI. No. 99 of the Exemption Notification No. 022017- Integrated […]
In re Palsana Enviro Protection Ltd (GST AAR Gujarat) 1. Whether Treated Water obtained from CETP will be eligible for exemption from GST by virtue of of the Exemption Notification? ‘Treated Water’ obtained from CETP (classifiable under Chapter 2201) is not eligible for exemption from payment of Tax by virtue of SI. No. 99 of […]
GST payable on forest permit fee to forest department as per Rule (3) of State forest produce transit rules on Reverse Charge Mechanism basis
In re Indian Hume Pipe Company Ltd. (GST AAR Uttar Pradesh) Question a- Whether the supply of Services by the Applicant to M/s. UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w. Notification No.22/2021- Central Tax (Rate), dated 31st December, 2021. Answer a- Answered in negative. Question b- If […]
Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 480840902
