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 : The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not 'seats' under HSN 9401, maintaini...
Goods and Services Tax : Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub's Mangala Borosan and Mangala G1 products an...
Goods and Services Tax : AAAR found that AIF's multiple supplies to different recipients could not be categorized as a "Composite Supply" under Section 2(3...
Goods and Services Tax : AAAR Maharashtra rejects Puranik Builders' GST rectification request, affirming the need to refund excess GST to customers as per ...
Goods and Services Tax : Explore the GST implications of car lease facilities provided to employees as perquisites, analyzed through the Tvl.Faiveley Trans...
In re Sairam Gopalkrishna Bhat (GST AAAR Karnataka) The proviso to Section 100(2) empowers this Authority to condone a further delay of 30 days if it is satisfied that the Appellant was prevented by sufficient cause from filing the appeal within the prescribed period of 30 days. This grace period which is available to the […]
In re Adarsh Plant Protect Ltd (GST AAAR Gujarat) What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’? The main issue to be decided here is the classification of the product viz. “Agricultural manually hand operated Seed dressing, Coating and Treating drum” and to decide applicable […]
Flavoured milk sold under trade name of Power Sip is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
In re D M Net Technologies (Isha Chirag Patel) (GST AAAR Gujarat) Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST […]
In re Shiv Flour Mill (GST AAAR West Bengal) Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification […]
AAAR rule that in the instant case the supply of fortified wholemeal flour to the Food & Supplies Department, Government of West Bengal will fall under entry no. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and exempt from taxation.
GAAR held that flavoured milk is not classifiable under Tariff Heading 0402/0404 but classifiable under CTH 2202 99 30.
New functionality to search for GST Advance Ruling Orders issued by Authority / Appellate Authority for Advance Ruling on GST Portal
In re Anik Milk Products Private Limited (GST AAAR Madhya Pradesh) We find that the question before us essentially pertains to classification of the goods under the Act. We, therefore observe that the issue before us is squarely covered under section 97(2)(a). However, we also take a note of the letter of the Joint Director […]
In re Saisanket Enterprises (GST AAAR Madhya Pradesh) We find that the first proviso to section 98(2) of CGST Act, 2017 is very clear, that the authority shall not admit the application where the question raised in the application is already pending or decided in any proceedings in case of an applicant under any of […]
