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 DLF Limited (GST AAAR Haryana) Q1. Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)? A1. PLS collected along with consideration for sale of properties attracts GST rate of 18% where […]
(i) Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.
In re Master Minds (GST AAAR Andhra Pradesh) The applicant is not eligible for the exemption under Entry No.66 (a) of Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017, as a Service provider for Supply of service of education to the students for obtaining Qualifications/certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate. […]
i. The street lighting activity under the Energy Performance Contract dated 05-12-2016 is considered as a composite supply of goods and services with the supply of service being the predominant supply. The service is classified under Heading 999112.
In re Musashi Auto Parts India Private Limited (GST AAAR Haryana) The Appellant has claimed that the gift items have been used in ‘Business Promotion’ viz. the furtherance of business and credit is admissible in terms of Section 16 of the CGST/SGST Acts. ITC cannot be taken by a taxable person on the items i.e. […]
In re NMDC Ltd (GST AAAR Karnataka) An appeal can be filed before the Appellate Authority only against an advance ruling pronounced in terms of Section 98(4). In this case, the ruling pronounced in terms of Section 98(4) is the advance ruling order No KAR ADRG 69/2019 dated 21-09-2019. An appeal is maintainable only against […]
In re Ushabala Chits Private Limited (GST AAAR Andhra Pradesh) For the record, it may be noted that under Section 15(2)(d), the said interest or late fee or penalty for delayed payment of any consideration is for any supply. It is not necessary that it flows out of a ‘taxable supply’. Further the word “consideration” […]
In re ID Fresh Food (India) Pvt. Ltd (GST AAAR Karnataka) We find that Section 100 of the CGST Act provides for an appeal to be filed by any party who is aggrieved by the advance ruling given by the lower Authority. In this case, the Department is not aggrieved by the ruling given by […]
In re Liberty Translines (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the activities of the Appellant would not be classified as GTA service under the Head 996791 as there cannot be two GTAs in the single transportation of the goods. FULL TEXT OF ORDER OF […]
In re ARG Electricals Pvt. Ltd. (GST AAAR Rajasthan) The Ajmer Vidyut Vitran Nigam Limited (hereinafter called as AWNL) had invited bids for providing of Rural Electricity Infrastructure for Household electrification in selected blocks of Dungarpur District of Ajmer DISCOM under Rajiv Gandhi Grameen Vidhyutikaran Yojana scheme on turnkey basis for erection of 11KV & […]
