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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Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) - In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Cha...

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Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) - In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract...

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Individual supplies of goods or services cannot be held as Composite Supply

In re Sandvik Asia (P) Ltd., (GST AAAR Rajasthan) - In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan) Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definitio...

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GST is not applicable on the sale or purchase of DFIA

In re Space age syntex Pvt. Ltd. (GST AAAR Maharashtra) - In re Space age syntex Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside  the ruling given by the Advance Ruling Authority by observing  that No GST is applicable on the sale or purchase of DFIA,  as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) ...

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GST payable on Back Office Support Services and are not Exports

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra) - In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal...

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Recent Posts in "AAAR"

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

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, […]...

Read More

Carry bags/re-usable shopping bags of cotton falls under HSN 4202: AAAR

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu)

In re Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) (GST AAR Tamilnadu) The above clarification by the Board in the context of the adoption of HS classification in Customs and the duty drawback clearly provides that the bags (handbags/shopping bags) made of cotton are squarely classifiable under Chapter heading 4202 of the Customs Tariff ...

Read More

Supply of Energy Efficient Street Lighting services to Municipality is supply of goods

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha)

In re Super Wealth Financial Enterprises Private Ltd. (GST AAAR Odisha) The appellant sought the rulings seeking their eligibility to exemption in terms of entry sl no 3 of Notification no 12/2017-Central Tax (Rate) dated 28-06-2017, which has been extended to Pure services (excluding works contract service or other composite supplies inv...

Read More

GST on Watch With Jewellery or Jewellery With Watch?

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 […]...

Read More

Individual supplies of goods or services cannot be held as Composite Supply

In re Sandvik Asia (P) Ltd., (GST AAAR Rajasthan)

In re Sandvik Asia (P) Ltd. (GST AAAR Rajasthan) Activities performed under the Agreement, though comprises of two or more individual supplies of goods or services, can not be held as Composite Supply . Consequently, such activities will fall under the category of ‘Mixed Supply’ as per definition of Mixed Supply, under Section 2(74) o...

Read More

GST is not applicable on the sale or purchase of DFIA

In re Space age syntex Pvt. Ltd. (GST AAAR Maharashtra)

In re Space age syntex Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling set aside  the ruling given by the Advance Ruling Authority by observing  that No GST is applicable on the sale or purchase of DFIA,  as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) dated 28.06.2017 as amended by […...

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GST payable on Back Office Support Services and are not Exports

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra)

In re Vservglobal Pvt. Ltd. (GST AAAR Maharastra) The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services...

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AAAR / AAR have No jurisdiction to consider admissibility of service tax /VAT credit

In re Kolte Patil Developers Ltd. (GST AAAR Maharashtra)

In re Kolte Patil Developers Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing  that  since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither [&he...

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

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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GST on Turbine Generator set to execute waste to energy project awarded by Govt

In re M/s Triveni Turbine Limited (GST AAAR Karnataka)

In re M/s Triveni Turbine Limited (GST AAAR Karnataka) The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarifi...

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