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Advance Rulings

Sugarcane juice classifiable under tariff item 20098990 & 12% GST applicable

March 29, 2023 4677 Views 0 comment Print

In re Gobind Sugar Mills Limited (GST AAR Uttar Pradesh) Question 1. Classification of Sugar Cane Juice. Answer: Sugarcane juice is classifiable under chapter 20 and tariff item 20098990. Question 2. Rate of GST applicable on sale of Sugarcane Juice. Answer: Sugarcane Juice is taxable at a rate of 6% CGST & 6% SGST or […]

GST exemption on manpower services to various Government

March 29, 2023 13164 Views 0 comment Print

In re Sankalp Facilities and Management Services Pvt. Ltd. (GST AAAR Gujarat) Whether the appellant is liable to pay GST on manpower services provided to the Central Government, State Government, Local authorities, Governmental authorities and Government entities? AAAR held the manpower supply by the appellant for housekeeping, cleaning, security, data entry operators etc. to various […]

GST rate on services by sub-sub-contractor to sub-contractor pertaining to irrigation, construction

March 29, 2023 29511 Views 0 comment Print

In re Shreeji Earth Movers (GST AAAR Gujarat) a) At what rate of tax the liability should be determined on services provided by appellant (sub-contractors) to the main contractor pertaining to the irrigation, construction and maintenance works to the irrigation department, State of Gujarat? b) Under which head we should classify our services to execute […]

18% GST payable on Civil contract services to IIT Madras

March 28, 2023 1551 Views 0 comment Print

In re ESVEE Constructions (GST AAR Tamilnadu) What is the applicable rate of tax under CGST Rules for the Civil Contract Services (SAC 995414) undertaken / to be undertaken to our customer M/s IIT, Madras (GST No.33AAAAI3615GlZ6) by us with effect from 01.01.2022 by virtue of amendment to Notification No. 11/2017 C.T (Rate) vide Notification […]

IGST rate on supply of Mattress to any Hostel of Educational Institutions

March 28, 2023 882 Views 0 comment Print

Mattresses, classified by the applicant under HSN 940429, supplied by the applicant in the State of Tamil Nadu to any hostel of educational institutions in other State is liable to IGST @ 18% vide serial number 438 under Schedule III of Notification No. 1/2017 IT (Rate) dated 28.06.2017, as amended by Notification No.43/2017 IT(Rate) dated 14.11.2017.

Fuel is an integral component of motor vehicle hire services and attracts GST.

March 27, 2023 3138 Views 0 comment Print

GST applicable on entire bill, including monthly rental, night charges, and fuel on mileage basis, for motor vehicle hire services where service provider is responsible for arranging fuel and maintenance.

Interpretation of law with respect to doctrine of mutuality is not mandated to Advance Ruling Authority

March 27, 2023 783 Views 0 comment Print

Applicant seeks interpretation of GST law with respect to doctrine of mutuality and relationship of applicant association with its members. The said interpretation of law is not mandated to Advance Ruling Authority for ruling under Section 97(2).

Mahara Jyothi edible RBD Palmolein oil classifiable under HSN 15119020

March 27, 2023 1203 Views 0 comment Print

In re KTV Health Food Pvt. Ltd. (GST AAR Tamilnadu) The Mahara Jyothi oil, which is an edible RBD Palmolein without any additives or mixture of other oils, is classifiable under 1511 90 20. FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. KTV HEALTH FOOD PVT LTD, No.7/3, ARUL NAGAR SALAI, KODUNGAIYUR, […]

Sale of Plot: GST on Infrastructure Development, common amenities & facilities charges

March 26, 2023 4980 Views 1 comment Print

In re Godrej Properties Limited (GST AAR Karnataka) Question i. Whether the applicant is liable to charge GST, if the booking of plot, receipt of consideration and agreement for sale is entered as well as sale deed is executed after the release certificate, on the following components (Under Section 97(2)(e ) of CGST / KGST […]

GST on Export of Pre-Packaged Rice: AAR Ruling

March 24, 2023 3063 Views 0 comment Print

Read advance ruling by GST AAR Chhattisgarh on leviability of GST on export of pre-packaged and labelled rice up to 25kgs. Understand applicable tax rates, legal provisions, and conditions for exports. Get clarity on GST rates for foreign buyers, bill to ship to basis, and supply to exporter’s factory.

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