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 Concord Control Systems Private Limited (GST AAAR Uttar Pradesh) The classification of the Bellow Ducts manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter heading 8607 of the Customs Tariff Act, 1975. FULL TEXT OF ORDER OF […]
In re RIICO, Tilak Marg (GST AAAR Rajasthan) Input Tax Credit is not only restricted to the goods and services used for construction of immovable property (whether capitalized or not) but also restricted for those goods and services which are used for re-construction, renovation, additions or alterations or repairs, to the extent of capitalization, to […]
In re Ashiana Housing Ltd. (GST AAAR Haryana) In the Appellant’s case however the under relevant law viz. the HDRUA (Haryana Development and Regulation of Urban Areas) Act 1975, the External Development and Infrastructure Development charges are meant to meet, respectively, the cost of external development work to be carried out in respect of an […]
Introduction Good health and good sense are two of life’s greatest blessings. The Indian Healthcare Industry is the largest producer for generics and now among of the major sectors with respect to revenue and to employment. The Pharma and Healthcare Industry has grown significantly and enjoys an important position in the global pharmaceuticals and medical […]
In re Dipak kumar Kantilal Chotai (Talod Gruh Udyog) (GST AAAR Gujarat) (i) The products (a) Khaman Mix Flour, (b) Gota Mix Flour, (c) Dhokla Mix Flour, (d) Handwa Mix Flour, (e) Idli Mix Flour, (f) Dosa Mix Flour, (g) Dahi Wada Mix Flour, (h) Dalwada Mix Flour, (i) Khichu Mix Flour, (j) Upma Mix […]
The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as “inputs” as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017.
In re Isotex Corporation Pvt. Ltd. (GST AAAR Gujarat) In view of the foregoing, we confirm the Advance Ruling No. GUJ/GAAR/R/74/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling to the extent it has been appealed before us, by holding that the products Biomass Fired (Steam) Boilers, Agro Waste Thermic Fluid Heater of M/s. […]
In re Girish Rathod (GST AAAR Gujarat) We find that CBEC Circular No. 433/66/98-CX-6 dated 27/11/1998 is relevant even today and has got persuasive value as on date. Further, Chapter Note 2(a)(4) to Chapter 59 says that fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments are excluded from […]
The imported plastic item namely Plastic Mechanical Liquid Dispenser shall be classified under Chapter sub-heading 3923.50 of the Customs Tariff Act, 1975 (51 of 1975). The said product is liable to GST at the rate of 18% (9% CGST + 9% SGST)?
In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamilnadu) Notification 12 notifies the list of services that are exempt from GST and has been issued in pursuance of the proviso in Section 11. Therefore, all entries in this notification deal only with services and not with goods. Entry No.25 under heading 9969 exempts […]
