In re Testmesures Spherea Solutions Private Limited (GST AAR Karnataka) The Karnataka Authority of Advance Ruling (“the KAAR”) in Re: M/s Testmesures Spherea Solutions Private Limited [KAR ADRG 46/2022 dated December 2, 2022] denied to grant Goods and Service Tax (“GST”) concession as the service of supply of test bunch equipment does not amounts to […]
Fuel Cell System which is made up of seven components viz. Fuel Processing System. Fuel cell stack module. Air Processing System. Thermal Management System, Electric module. FCS monitoring control and module and DC DC Converter proposed to be imported by the applicant merits classification under CTH 85.01 and more specifically under CTH 8501 33 20.
Charges collected under the Unparallel Health Insurance Scheme are to be considered as advance towards the provision of the health care services to the subscribers of this scheme, and accordingly, any amount collected towards this scheme will not be subjected to levy of GST
Understand the GST implications on various payments received by a facility management service provider from a manpower service recipient in Tamil Nadu. Learn about the inclusion of payments in taxable value, eligibility for input tax credit, and applicable GST rates.
In re Ranchi Club Limited (GST AAR Jharkhand) Once it has been established that the applicant is not doing any business in terms of section 2(17) of the CGST Act, 2017, it can be deduced that activities carried out by the applicant would not come under the scope of supply as envisaged under section 7(1) […]
Applicant is required to maintain up to maximum of one (1) Demo Vehicle of each model till final disposal of that said Demo Vehicle before acquiring new Demo vehicle of the same model with the condition that it is to be shown in the capital goods account.
In re Shraddha Traders (GST AAR Chhattisgarh) (a) Rejected paddy seed would merit classification under chapter heading 100610, subject to the compliance of the stipulations and conditions as mentioned in the Section note and chapter note specified therein. (b) The exemption from whole of tax as provided under Sr. no 70 of Notification no. 02/2017-Central […]
In re Tokyo Electronic Power Company Holdings INC (GST AAAR Odisha) Supplier of service M/s. Tokyo Electric Power Company (TEPCO) is located in Japan, which is non-taxable territory. The recipient of service M/s. Odisha Power Transmission Corporation Limited is located in India, which is the taxable territory and place of supply of service will be […]
AAR, Odisha objected that in addition to procedural part, there should be specific job work agreement and job work charges should be clearly mentioned and raised in their invoices.
Product ‘Flavored Milk for Tea Preparation’ is found to be “Tea Milk” and it should be classified under Chapter 04 under heading 0401 20 00.
