AAAR

GST on Watch With Jewellery or Jewellery With Watch?

Goods and Services Tax - As the jurisprudence over GST develops with the passage of time, some interesting issues are evolving which are in contrast to earlier VAT Law. One such issue was recently dealt by Hon’ble Appellate Authority for Advance Ruling in the case of House of Marigold, Gujarat reported in 2019 (30) GSTL 301 (AAR-GST) which upheld the […]...

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No GST on Interest Free Security Deposit & Notional Interest: AAAR, Maharashtra

Goods and Services Tax - Levy of GST on Interest Free Security Deposit and Notional Interest was put in front of AAAR, Maharashtra. The appellate authority held that the definition of consideration is inclusive and the consideration may be in cash or kind. The payment received towards Interest Free Security Deposit will not be treated as consideration...

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Procedure & Checklist for GST appeal to Appellate Authority for Advance Rulings

Goods and Services Tax - Reform No. 58: Constitute an appellate authority for advance ruling (AAAR) under the State Goods Service Tax and publish details of application procedure and checklist on the Department’s website If the applicant is aggrieved with the findings of the Authority for Advance Ruling (AAR), he can file an appeal with Appellate Authority ...

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Vagaries of Cross Charge & ISD – GST Council Needs to Intervene

Goods and Services Tax - Vagaries of Cross Charge and ISD – The GST Council Needs To Intervene- Analysis of Ruling of The AAAR (Karnataka) In M/S Columbia Asia Hospitals Pvt Ltd.) Recently The Appellate AAR in Karnataka has opened a Pandora’s box in the case of M/s COLUMBIA ASIA HOSPITALS PVT LTD. In the ruling it has held that […]...

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Advance Ruling under Goods and Service Tax: FAQs

Goods and Services Tax - What is the meaning of Advance Ruling under GST? An ‘advance ruling’ means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or...

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GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax - Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]...

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ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) - In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GS...

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Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

In re Shri Kailash Chandra (GST AAAR Rajasthan) - In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tend...

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18% GST payable on licensing services for right to use minerals including its exploration & evaluation

In re Aravali Polyart (P) Ltd. (GST AAAR Rajasthan) - What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified ...

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GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) - In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to [&h...

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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) - In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components toget...

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Recent Posts in "AAAR"

ITC of Central GST paid in Haryana not available to Appellant registered in Rajasthan

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan)

In re M/s IMF Cognitive Technology Private Limited (GST AAAR Rajasthan) Credit of input tax is admissible to a registered person, subject to conditions and restrictions , and input tax inter alia is Central tax charged on inward supply of a registered person. Going further, Central tax is Central GST levied under Section 9 of […]...

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Solar Power Device attract 9.8 % GST: GST AAAR Rajasthan

In re Shri Kailash Chandra (GST AAAR Rajasthan)

In re Shri Kailash Chandra (GST AAAR Rajasthan) We find that the Appellant had produced copies of the Volume-I and Volume-II of the Tender-Document No. 17/2016-17 dated 23.08.2016 issued by the Additional Chief Engineer , Public Health Engineering Department (PHED) , Region-II, Jodhpur inviting tenders for designing, providing, installati...

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18% GST payable on licensing services for right to use minerals including its exploration & evaluation

In re Aravali Polyart (P) Ltd. (GST AAAR Rajasthan)

What is the classification of Service provided in accordance with Notification No 11/2017-Central Tax (Rate) dated 28.06.2017, read with Annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid ? Whether said Service can be classified under SAC 9973 specifically under 997337...

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GST AAAR cannot entertain an appeal after 60 days from the date of communication of AAR order

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka)

In re M/s. Nuetech Solar Systems Private Ltd. (GST AAAR Karnataka) On a plain reading of the provisions of Section 100 of the said Act, it is apparent that the same mandates that an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to […]...

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Power Bank classifiable under Heading 8507 as Accumulator: AAAR Karnataka

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka)

In re Xiaomi Technology India Private Limited (GST AAAR Karnataka) In this case, we find that the Power Banks consists of not only the Lithium-ion Polymer battery but also the circuitry such as ‘charge management system’ and ‘voltage boost converter’. All the components together make up the Power Bank. Admittedly, ...

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Cheque Bounce Charges attracts GST: AAAR

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the bounce charges recovered by the Appellant from their borrowers on account of the default of the borrowers, where their repayment instruments get dishonored due to l...

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Electro Ink supplied with consumables by HP is Mixed Supply: AAAR

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The supplies of the Appellant have been held to be a continuous supply by the Advance ruling authority and while deciding whether the supply is composite or not have done so keeping in mind the continuous nature of the supply. They have stated that each […]...

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GST Payable on Penal Interest for delay in EMI payment: AAAR

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the penal charges / penalty recovered by the Appellant from their borrowers on account of the delay in payment of EMI by borrowers are adequately covered under clause 5...

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Fan Coil Unit classifiable under Heading No. 8415: AAAR

In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra)

In re M/s. Bhutoria Refrigeration Private Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU.  Therefore, there is no reason to believe that FCU will be covered [&he...

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Job work services for manufacturing beer attracts 18% GST

In re Crown Beers India Private Limited (GST AAAR Maharashtra)

In re Crown Beers India Private Limited (GST AAAR Maharashtra) It is worth noting here that in erstwhile Service Tax regime also, the said activities of CBUs of manufacturing alcoholic liquor on behalf of Brand Owners (BOs) against a consideration, were subjected to Service Tax and this was clarified also by CBIC (earlier CBEC) vide [&hel...

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