Goods and Services Tax : Tamil Nadu AAAR holds delay in appeal filing can be condoned if appellant proves sufficient cause. Analysis of M/s. Faiveley Trans...
Goods and Services Tax : Explore the ruling by the West Bengal Appellate Authority for Advance Ruling on Input Tax Credit (ITC) for constructing immovable ...
Goods and Services Tax : In a recent decision by the Appellate Authority for Advance Ruling (AAAR) Rajasthan, it was clarified that coaching services prov...
Goods and Services Tax : AAAR, Gujarat, in the case of The Varachha Co-Op. Bank, categorizes Central AC, Lift, Electrical Fittings as immovable property, m...
Goods and Services Tax : Discover the Maharashtra Advance Ruling Authority's decision on trade discounts and their treatment as consideration for the suppl...
Goods and Services Tax : New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Por...
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...
Goods and Services Tax : AAAR Tamil Nadu rejects TANGEDCO's application, citing pending Supreme Court decision on the matter, ensuring adherence to GST Act...
Goods and Services Tax : In Re SJVN Limited (GST AAR Uttarakhand) In the case of SJVN Limited v. GST AAR Uttarakhand, the applicant, SJVN Limited, sought a...
Goods and Services Tax : Detailed analysis of GST AAAR Gujarat ruling denying ITC on air conditioning and ventilation systems for Wago Private Limited unde...
Goods and Services Tax : Explore the classification of flour products like Gota Flour, Khaman Flour, and more under GST regulations. Understand their ingre...
Goods and Services Tax : The Rajasthan AAAR remands Federal-Mogul Goetze India's GST case for fresh evaluation on merits, overturning the AAR's previous ru...
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.
In re Magnetic Infotech Pvt Ltd. (GST AAAR Telangana) Exemption not available to sub-contractor on services provided to educational institutions on behalf of main contractor The AAAR, Telangana in the matter of M/s Magnetic Infotech Private Limited [Order-in-Appeal No. AAAR/13/2022 dated November 22, 2022] has ruled that the sub-contractor is not entitled to claim Goods […]
AAAR upheld the ruling passed by AAR of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated June 28, 2017 wherein the payment was made for medical insurance premium for employees, pensioners, and their family members.
In re Sivantos India Pvt. Ltd. (GST AAAR Karnataka) AAAR held that Since the parts and accessories of hearing aids falling under tariff item 9021 90 10 are not specifically mentioned in any of the entries of the exemption notification No 02/2017 Central Tax (Rate) and are also not specifically mentioned in either Schedule I, […]
AAAR set aside order of AAR for failure in giving a ruling on question of taxability under GST on services provided by assessee on the grounds that it involves determination of place of supply which is beyond its jurisdiction. Held that, the AAR was incorrect for failing to make a ruling on the matter. Further, remanded back the case to the AAR for fresh consideration.
In re Narsimha Reddy & Sons (GST AAAR Telangana) Appellants are in the business of production and sale of agricultural seeds. In the process of production, the applicant outsources certain services such as cleaning, drying, grading and packing to the job workers and stores the seeds in various facilities after processing them. In the process […]
The execution of works contract service for construction of residential quarters exclusively meant for the employees of NPCIL at Anuvijay township by the appellant is covered under entry Sl.No.3(vi) of Notification 11/2017-CT-Rate dt. 28.06.2017 and the corresponding SGST Notification for the period upto 31.12.2021.
In re Continental Engineering Corporation (GST AAAR Telangana) Whether GST payable on the claim of Rs. 2,20,00,000/- for the HGCL share of sitting fee and other expenses paid by the applicant on the directions of the Arbitrators for an amount 1. On this count, the lower authority had held that Arbitration as service was supplied […]
CRP Test Kit and HbA1c Test kit, will be classified under chapter heading 3002, and accordingly, both the product will attract GST at the rate of 5% (CGST @2.5 % +SGST @2.5 %)
