AAR Rulings

All About Advance Ruling Authority Under GST

Goods and Services Tax - All about Advance Ruling under GST i.e. Section 95 to Section 106 of the CGST Act, 2017 Article explains Basic understanding of Advance Ruling, The broad objectives for setting up a mechanism of Advance Ruling, Applicability of Advance Ruling, Authority for Advance Ruling (AAR) & Appellate Authority for Advance Ruing (AAAR), Questions...

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Analysis of Order of Karnataka AAAR in the case of M/s Karnataka Food & Civil Supplies Corporation

Goods and Services Tax - Recently, Karnataka AAAR in order number KAR /AAAR-14-I/2019-20 held that the services provided by Central Warehousing Corporation (CWC) are covered under ‘Rental or leasing services involving own or leased non-residential property’ and not under ‘storage and warehousing service’ and hence exemption is not available under entry no...

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AAR in case of M/s Pratham Agro vet Industries – GST Tariff on Rice Bran

Goods and Services Tax - AAR in case of M/s Pratham Agro vet Industries – GST Tariff on Rice Bran Question on which advanced ruling had been sought: What is the GST Tariff on Rice Bran obtained by processing Rice husk of Poha and Mamra with different kind sludge/wax oil What is Rice Bran: Rice Bran is a product obtained […]...

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Advance Ruling | Section 18(3) | Credit in case of Sale, Transfer, Merger & Amalgamation

Goods and Services Tax - Overview Of Sec 18(3) –  Availability of credit in special circumstances (3) Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed t...

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Supply of goods from and to overseas party not liable to GST

Goods and Services Tax - Recently, there was an Advance Ruling by the Gujarat AAR in case of ‘Sterlite Technologies Pvt Ltd‘wherein it was decided that the goods procured from a supplier located out of India and directly supplied to a recipient located out of India falls under the category of ‘inter-state transaction’ and hence, the same is liable...

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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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5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR

In re BIOCON Ltd. (GST AAR Karnataka) - Sale of Micafunign Sodium by the DTA unit of Appellant is covered under Serial No. 114 of Entry No. 180 of Rate Notification No 01/2017 CT (R) and therefore, is leviable to GST at the rate of 5%'....

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AAR allowed withdrawal of ruling application as relevant Venture was over

In re Savitri Ashirvaad Buildtech Limited (GST AAR Telangana) - In the reference 5th cited, M/s. Savitri Ashirvaad Buildtech Limited, have informed through mail, that the Venture is over and they don’t need the ruling.  Hence the dealer has withdrawn the advance Ruling Application....

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AAAR cannot answer on correctness of GST liability based on illustrative invoices

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) - In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out ...

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Solid Waste Management services classifiable under SAC 9994

In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu) - In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu) Q. Classification of the services viz ‘Solid waste management – Revamping of existing dumped Garbage in compost yards by Bio -mining process’ provided by the applicant to M/s. Erode City Municipal Corporation...

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Nizam Pakku merits classification under Chapter 08028090

In re Shri Abdul Razak Safiullah (GST AAR Tamilnadu) - Shri Abdul Razak Safiullah (GST AAR Tamilnadu) Q. Whether the ‘Nizam Pakku’ bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 ...

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Guidelines for online e-hearing before GST AAR Maharashtra

Trade Circular ARA-01T of 2020 - (02/11/2020) - The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2017 will be conducting physical hearing of all applicants from its establishment at Mumbai, in respect of Advance Ruling Application filed by the said applicants....

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Amendment in Rules of Appointment of AAR Chairman & Vice-Chairman

G.S.R. 1001(E) - (24/10/2016) - Selection Committee.- (1) The Chairman and Vice-Chairman of the Authority shall be appointed by the Central Government from a panel of names recommended by a Selection Committee consisting of the following members,...

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Representation of cases before Authority for Advance Ruling-reg.

F.No. 225/26112015/ITA.II - (28/10/2015) - F.No. 225/26112015/ITA.II As per provisions of sub-section (6) of section 245R of the Income-tax Act, 1961 ['Act'], the Authority for Advance Ruling (AAR) [hereinafter referred to as 'Authority] is required to pronounce its advance ruling, on an application made by an applicant desirous of obtaining...

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Govt notifies creation of 2 additional benches of AAR

Notification No.1/2015 - Income Tax - (20/03/2015) - Notification No.1/2015 - Income Tax In exercise of the powers conferred under the Income Tax Act, 1961, the Finance Act, 1992 and the Finance (No. 2) Act, 2014, the Central Government hereby notifies the creation of two additional benches of the Authority for Advance Rulings (Income Tax) including ...

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Recent Posts in "AAR Rulings"

5% GST on sale of Micafunign Sodium by DTA unit of BIOCON: AAAR

In re BIOCON Ltd. (GST AAR Karnataka)

Sale of Micafunign Sodium by the DTA unit of Appellant is covered under Serial No. 114 of Entry No. 180 of Rate Notification No 01/2017 CT (R) and therefore, is leviable to GST at the rate of 5%'....

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AAR allowed withdrawal of ruling application as relevant Venture was over

In re Savitri Ashirvaad Buildtech Limited (GST AAR Telangana)

In the reference 5th cited, M/s. Savitri Ashirvaad Buildtech Limited, have informed through mail, that the Venture is over and they don’t need the ruling.  Hence the dealer has withdrawn the advance Ruling Application....

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AAAR cannot answer on correctness of GST liability based on illustrative invoices

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra)

In re Apsara Co-operative Housing Society Ltd. (GST AAAR Maharashtra) The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply ...

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Solid Waste Management services classifiable under SAC 9994

In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu)

In re Zigma Global Environ Solutions Private Limited (GST AAR Tamilnadu) Q. Classification of the services viz ‘Solid waste management – Revamping of existing dumped Garbage in compost yards by Bio -mining process’ provided by the applicant to M/s. Erode City Municipal Corporation, Erode?  A. Solid Waste Management-Rev...

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Nizam Pakku merits classification under Chapter 08028090

In re Shri Abdul Razak Safiullah (GST AAR Tamilnadu)

Shri Abdul Razak Safiullah (GST AAR Tamilnadu) Q. Whether the ‘Nizam Pakku’ bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Cen...

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Guidelines for online e-hearing before GST AAR Maharashtra

Trade Circular ARA-01T of 2020 (02/11/2020)

The Authority for Advance Ruling under Maharashtra Goods and Services Tax Act, 2017 will be conducting physical hearing of all applicants from its establishment at Mumbai, in respect of Advance Ruling Application filed by the said applicants....

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GST exempt on Supply of Kharif Arhar (Tur) & Green Grm crops to NAFED

In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka)

In re The Karnataka State Co-Operative Marketing Federation Limited (GST AAR Karnataka) Q1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxble supply ? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to […]...

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Pure consultancy services to Municipalities & Corporations are exempt from GST

In re Vimos Technocrats Private Limited (GST AAR Karnataka)

In re Vimos Technocrats Private Limited (GST AAR Karnataka) Q1. Whether pure consultancy services provided to the Municipalities and Corporations are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017? A1. Pure consultancy services (without supply of goods) provided by the applicant ...

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No ITC on medicines used in supply of health care services to inpatients

In re Ambara (GST AAR Karnataka)

In re Ambara (GST AAR Karnataka) Q1. Whether input tax credit is required to be restricted on medicines supplied to patients admitted in hospital? A1. The input tax credit is required to be restricted on medicines used in the supply of health care services provided to inpatients. Q2. Whether input tax credit is required to […]...

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GST on Liaison office in India of Foreign Company

In re Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung (GST AAR Karnataka)

Whether the Activities of a liaison office amount to supply of services, Whether a liaison office is required to be registered under CGST Act, 2017 and Whether liaison office is liable to pay GST?...

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Contributions for DMF & NMET was directly linked to royalty & amounts to Supply

In re NMDC Limited (GST AAR Karnataka)

In re NMDC Limited (GST AAR Karnataka) The applicant filed the instant application, for rectification of ruling, alleging that the authority has not ruled in the order as to whether the contributions towards DMF & NMET amount to supply in terms of Section 7 of the CGST Act 2017 or not and also the authority […]...

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18% GST Payable on royalty paid in respect of Mining Lease

In re NMDC Ltd. (GST AAR Karnataka)

In re NMDC Ltd. (GST AAR Karnataka) 1. The royalty paid in respect of Mining Lease is a part of the consideration payable for the Licensing services for right to use minerals including exploration and evaluation falling under the Head 9973 which is taxable at the rate applicable on supply of like goods involving transfer […]...

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Printing content provided by customer on PVC banners is supply of Goods

In re Macro Media Digital Imaging Pvt Ltd (GST AAAR Karnataka)

(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 advertiseme...

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18% GST on street lighting activity under Energy Performance Contract

In re Karnataka State Electronics Development Corporation Limited (GST AAAR Karnataka)

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....

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Period for filing appeal against AAR order to be counted from Original Order & not from date of ROM rejection order

In re NMDC Ltd (GST AAAR Karnataka)

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 […]...

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Proportionate ITC on procurement of capital goods for power generation business can be claimed

In re Kumaran Oil Mill (GST AAR Tamilnadu)

In re Kumaran Oil Mill (GST AAR Tamilnadu) Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business? The applicant is eligible for Proportionate claim of Input Tax Credit as per Section 17(2) of the CGST/TNGST Act read with Rule 42/Rule 43 of CGST/TNGST Rules 2017 […...

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GST on supply of Dress, School Bag, Boots etc to students without consideration to Govt/Govt Aided schools

In re Tamil Nadu Textbook and Educational Services Corporation (GST AAR Tamilnadu)

In re Tamil Nadu Textbook and Educational Services Corporation (GST AAR Tamilnadu) 1 & 2 Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden colour pencils, crayons, woollen sweater to government and government aided schools based on the State Government educational policy for which t...

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IIT Madras Alumni Association liable to Pay GST & Register under GST

In re IIT Madras Alumni Association (GST AAR Tamilnadu)

In re IIT Madras Alumni Association (GST AAR Tamilnadu) Q. Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselv...

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No GST on Supply of alcoholic liquor for human consumption by a restaurant

In re MFAR Hotels & Resorts Private Ltd. (GST AAR Tamilnadu)

In respect of Q.No.2, the applicant on rephrasing the original question has sought clarification on the taxability of alcoholic liquor for human consumption under GST when supplied in the restaurant. It is stated that they serve liquor in restaurants and room service. From the invoice furnished, it is seen that the applicant is charging o...

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GST on body building activity on a truck chassis made available by a customer

In re Tube Investments of India Ltd (GST AAR Tamilnadu)

In re Tube Investments of India Ltd (GST AAR Tamilnadu) Q. Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. A. […]...

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GST on leasing of pathway to a person to her/his dwelling unit

In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu)

In re Chennai Metro Rail Ltd. Ltd. (GST AAR Tamilnadu) Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? In the case at hand, the applicant owns the pathway but has agreed through an MOU with the individual to permit her to use the pathway to access […]...

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GST on Services related to testing of chemicals in fresh table grapes

In re SGS India Private Limited (GST AAR Tamilnadu)

In re SGS India Private Limited (GST AAR Tamilnadu) Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no.11/2017-Central Tax Rate) dated June 28 2017– “Support services to agriculture, forestry, fishing, animal husbandry” chargeable to NIL rate of t...

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GST on printing of content provided by customer on poly vinyl chloride banners

In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu)

In re Macro Media Digital Imaging Private Limited (GST AAR Tamilnadu) Q1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.? A1. The printing of content provided by the recipient on the PVC materials of the appl...

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GST on reimbursement of expenses to holding company located outside India

In re ICU Medical India LLP (GST AAR Tamilnadu)

In re ICU Medical India LLP (GST AAR Tamilnadu) Q1.Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its ultimate holding company located in a foreign territory outside India. A1. The applicant is liable to pay IGST on the Wellsone Commercial Card’ expenses paid by the applicant to its Ultimate ...

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GST on Pre-mix popcorn maize (com kernels) packed with edible oil & salt

In re Gourmet Popcornica LLP (GST AAR Tamilnadu)

In re Gourmet Popcornica LLP (GST AAR Tamilnadu) Q1.What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of […]...

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Marketable/consumable/Manufactured Chewing tobacco classifiable under CTH 24039910

In re Kavi Cut Tobacco (GST AAAR Tamilnadu)

In re Kavi Cut Tobacco (GST AAAR Tamilnadu) The appellant has stated to have purchased ‘Raw dried tobacco leaves’ from wholesale dealers/farmers and then undertakes the process of grading, drying, dipping in jaggery water, stalking, semi-drying, mincing, subjecting to natural/agricultural preservatives, weighing and packing fo...

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Milk with turmeric extracts is classifiable under HSN 0401

In re ITC Limited (GST AAR West Bangal)

Milk fortified with vitamins A and D is classifiable under HSN 0401. The above Explanatory Note further explains that such milk remains classified under HSN 0401 even if a small quantity of items containing anti-oxidant properties are added. The applicant's product, therefore, remains classifiable under HSN 0401 even after a small quantit...

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Works contract service of laying pipelines in Bangladesh is not export

In re Maninder Singh (GST AAR West Bengal)

In re Maninder Singh (GST AAR West Bengal) NRL has awarded the contract to the applicant for construction of the pipeline in Bangladesh and pays the consideration. NRL is, therefore, the recipient in terms of section 2(93)(a) of the GST Act. A strip of land extending over more than a hundred kilometre is not a […]...

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Impact on Valuation of used waste sand which is of the value ‘Nil

In re Kolhapur Foundry and Engineering Cluster (GST AAR Maharashtra)

In re Kolhapur Foundry and Engineering Cluster (GST AAR Maharashtra) The question raised by the applicant is ‘The used waste sand which is of the value NIL Refer separate Valuation Certificate by Engineer) will have any impact on Valuation?.’ The jurisdictional officer has submitted that, as regards the second question, valu...

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Renting of e-bikes/bicycles without operator cannot be classified under SAC 9973

In re Yulu Bikes Pvt. Ltd. (GST AAR Karnataka)

In re Yulu Bikes Pvt. Ltd. (GST AAR Karnataka) Renting of e-bikes/bicycles without operator cannot be classified under SAC 9973 – Leasing or rental services without operator and Sl.no. 17(viia) of Notification no. 11/2017 CT(R) dated 28th June 2017 as amended is not applicable to the instant case. FULL TEXT OF ORDER OF AUTHORITY OF ...

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GST on residential affordable housing project

In re Primarc Projects Pvt Ltd (GST AAR West Bengal)

In re Primarc Projects Pvt Ltd (GST AAR West Bengal) Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project? The works contract service for the construction of those dwelling units in the project named ‘Akriti’ (WBHIRA Registration No. HIRA/P/PUR/2018/000003) that are...

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No GST on Prize money/ stakes in absence of any supply

In re Vijay Baburao Shirke (GST AAAR Maharashtra)

In re Vijay Baburao Shirke (GST AAAR Maharashtra) The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of […]...

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AAAR rejects application for rectification as no apparent mistake in order

In re Micro Instruments (GST AAAR Maharashtra)

In re Micro Instruments (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019. since there is dispute in the interpretation of the legal provision...

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There cannot be two GTAs in single transportation of goods

In re Liberty Translines (GST AAAR Maharashtra)

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...

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Sale of TDR/FSI leviable to GST: AAAR

In re Vilas Chandanmal Gandhi (GST AAAR Maharashtra)

In re Vilas Chandanmal Gandhi (GST AAAR Maharashtra) The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that  the sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% (9% CGST + 9% SGST), as prescribed under the entry at Sl. No. 16 (iii) of Notification [&hel...

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NO ITC to Co-Op Society on lift installation charges

In re Las Palmas Co-Op. Housing Society (GST AAAR Maharashtra)

In re Las Palmas Co-Op. Housing Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling while upholding the ruling given by the Maharastra Advance Ruling Authority held that the Appellant will not be eligible to avail the ITC in respect of the lift installation charges paid to the lift contractor, in terms of...

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No GST on additional/Penal interest for delayed Loan EMI payment

In re Bajaj Finance Limited (GST AAAR Maharashtra)

In re Bajaj Finance Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling, hereby, hold that the additional/Penal interest recovered by the Applicant from their customers against the delayed payment of monthly instalments of the loan extended to such customers, would be exempt from GST in terms of Sl. 27 of the Notific...

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Tunnel construction & related work  falls under earth work & eligible for concessional GST rate

In re Soma Mohite Joint Venture (GST AAAR Maharashtra)

In re Soma Mohite Joint Venture (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling  held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate)...

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No ruling can be given on questions not related to Appellant :AAAR

In re Kasturba Health Society (GST AAAR Maharashtra)

In re Kasturba Health Society (GST AAAR Maharashtra) The Maharashtra Appellate Authority for Advance Ruling  held that the  questions by the Appellant are not maintainable in terms of the Clause (a) of section 95 of the CGST Act, 2017, as the transaction with respect to which the Appellant has asked the questions, are not pertaining [&h...

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AAAR cannot determine if Supply of services amounts to export or not

In re Mayank Jain (GST AAAR Maharashtra)

In re Mayank Jain (GST AAAR Maharashtra) Once it has been decided that the entire gamut of activities of the Appellant, which are in the nature of the facilitation of the main services between the Consultant Manager and its customers, i.e. prospective investors, are those of an intermediary, we proceed to the determination of the [&hellip...

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GST can be levied on notional interest on security deposit: AAR

In re Midcon Polymers Pvt. Ltd. (GST AAR Karnataka)

Notional interest has to be considered as part of value of supply of service, if and only if the said notional interest influences the value of supply i.e. value of RIS service / monthly rent and is leviable to GST along with monthly rent at the rate applicable to monthly rent....

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No GST on Scanning of answer sheets for educational institution

In re Datacon Technologies (GST AAR Karnataka)

In re Datacon Technologies (GST AAR Karnataka) Applicant were awarded a contract by the Bihar School Educational Board (BSEB) vide Work Order No. ST/281/18 DT dated 16.12.2018 for scanning of OMR Flying slip, OMR Marks Foil, OMR attendance sheet, OMR absentee sheet and finalisation of data. In view of the above, the applicant sought Advan...

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Land filling Pit is not a plant & machinery but a civil structure

In re Mother Earth Environ Tech Pvt Ltd. (GST AAR Karnataka)

Civil structure involves engineering work at both levels i.e above and below the ground. We find that the applicant has performed civil work to create the landfill pits below the ground and therefore it is a civil structure....

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GST on services provided by Housing Society to Members

In re Gnanaganga Gruha Nirmana (GST AAR Karnataka)

In re Gnanaganga Gruha Nirmana (GST AAR Karnataka) 1. The activity of maintaining the facilities at the layout from the funds collected from the members of the Society is a service attracting GST. The answer is Yes. 2. The contributions collected by the applicant from the member of the housing society either annually or once […]...

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All About Advance Ruling Authority Under GST

All about Advance Ruling under GST i.e. Section 95 to Section 106 of the CGST Act, 2017 Article explains Basic understanding of Advance Ruling, The broad objectives for setting up a mechanism of Advance Ruling, Applicability of Advance Ruling, Authority for Advance Ruling (AAR) & Appellate Authority for Advance Ruing (AAAR), Questions...

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HSN Code & GST rate for Plastic Mechanical Liquid Dispenser

In re Nishith Vipinchandra Shah (GST AAR Gujarat)

In re Nishith Vipinchandra Shah (GST AAR Gujarat) Question: What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? Answer: Imported Plastic Items, (stated as Plastic Mechanical Liquid Dispenser) shall be classified, under HSN Chapter sub-heading 3926.90- Others, as ‘articles, not elsewhere specified or include...

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GST: Value of supply on sale property with undivided rights of land

In re Karma Buildcon (GST AAR Gujarat)

In re Karma Buildcon (GST AAR Gujarat) Question 1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? Answer : The value to be arrived in terms of deeming provision of Para 2 of Notification no. 11/2017-CT (Rate) dated 28.06.2017, as amended by […]...

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GST on Licensing services for right to use minerals including its exploration & evaluation

In re Giriraj Quarry Works (GST AAR Gujarat)

In re Giriraj Quarry Works (GST AAR Gujarat) (i) What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid. Ans. The activity undertaken by the applicant is classifiable under Heading 9973 (Leasing or rental service...

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GST payable on service for maintenance of accounts to SSNNL

In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat)

In re Dhirubhai Shah & Co. LLP (GST AAR Gujarat) The professional service for maintenance of accounts and allied items of work provided to  SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide […]...

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GST on body building on chasis of motor vehicle owned by others

In re AB N Dhruv Autocraft (India) Pvt. Ltd (GST AAR Gujarat)

In re AB N Dhruv Autocraft (India) Pvt. Ltd (GST AAR Gujarat) A. Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services? Ans. In case the applicant received the chasis from the principal on Job work challan/ […]...

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Maize Bran cannot be considered as a ‘cattle feed’ by definition

In re Sayaji Industries Ltd. (GST AAR Gujarat)

In re Sayaji Industries Ltd. (GST AAR Gujarat) Maize Bran is used as a major supplement for cattle feed. The word ‘supplement’ is defined in dictionary as “a thing added to something else in order to complete or enhance it.” Therefore, Maize Bran is a product which is added to cattle feed to complete it […]...

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GST registration applicability to franchisees of taxable person

In re Patrator (GST AAR Gujarat)

In re Patrator (GST AAR Gujarat) On going through the said clauses of the agreement, it is observed that the applicant is required to fulfill the requirements of infrastructure and manpower before commencement of operations of the Centre as per the instructions of the Company and will continue to possess it during the whole tenure [&helli...

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GST on educational assessment examination services to school

In re Educational Initiative Pvt. Ltd. (GST AAR Gujarat)

In re Educational Initiative Pvt. Ltd. (GST AAR Gujarat) (i) Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9...

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GST payable on Supply of residential flats before date of completion certificate

In re V 2 Realty (GST AAR Gujarat)

In re V 2 Realty (GST AAR Gujarat) Question 1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Ans. During the personal hearing, the applicant himself stated that they didn’t receive Completion Certificate in respect of their residential...

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GST exemption to Nimba Nature Cure Village on Naturopathy services

In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat)

In re Oswal Industries ltd.( M/s. Nimba Nature Cure Village) (GST AAR Gujarat) The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT The ...

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5% GST Payable on ‘Maize Bran’: GST AAR Gujarat

In re Gujarat Ambuja Exports ltd. (GST AAR Gujarat)

In re Gujarat Ambuja Exports ltd. (GST AAR Gujarat) The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). FULL TEXT OF [&h...

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12% GST Payable on Products ‘Rhyzomyx’ & ‘Rhyzomyco’

In re Novozymes South Asia pvt.ltd (GST AAR Gujarat)

In re Novozymes South Asia pvt.ltd (GST AAR Gujarat) The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6%...

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Micromanipulator System falls under Tariff item no. 9011

In re Shivani Scientific Industries (GST AAR Gujarat)

In re Shivani Scientific Industries (GST AAR Gujarat) The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no. 9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).   The said product  is covered under Entry No. 184 of Sch...

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GST on reimbursement of Fuel Charges in the course of rental services of aircraft

In re Global Vectra Helicorp ltd. (GST AAR Gujarat)

In re Global Vectra Helicorp ltd. (GST AAR Gujarat) In terms of the valuation provisions under GST legislation, amount recovered as reimbursement (at actual) by the applicant M/s. Global Vectra Helicorp ltd. from the customer, for the fuel procured on behalf of the Customer is required to be included in the value of services provided by ...

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‘Fly Ash Bricks’ classifiable under Tariff item No. 68159910

In re Dipakkumar Ramjibhai Patel (GST AAR Gujarat)

In re Dipakkumar Ramjibhai Patel (GST AAR Gujarat) Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act? (1) The product ‘Fly Ash Bricks’ manufactured and supplied by Dipakkumar Ramjibhai Patel (M/s. Mahalaxmi Cement pro...

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Sprayer pumps (manually operated) falls under HSN 84248100

In re Adarsh Plant Protect ltd. (GST AAR Gujarat)

In re Adarsh Plant Protect ltd. (GST AAR Gujarat) Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves) (1) The product ‘Sprayer pumps’ (manually operated) manufactured and supplied by M/s. Adarsh Plant Protect ltd. are classifiable under Tariff item No.84...

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GST under RCM on salary to Directors- AAR allowed application withdrawal

In re Man Structurals (P) Ltd. (GST AAR Rajasthan)

In re Man Structurals (P) Ltd. (GST AAR Rajasthan) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Directors of the company who is paid salary as per employment contract? We observe that Shri Madhu Sudan Sharma, authorized representative of the applicant, submitted a letter dated 29.06.2020 addressed to this...

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GST on Tour Operator services to Main Tour Operator

In re Crown Tours & Travelers (GST AAR Rajasthan)

In re Crown Tours & Travelers (GST AAR Rajasthan) Whether the rate of 5% under heading 9985(i) is applicable on transaction which the Applicant intents to undertake wherein a single invoice is raised in respect of all the services i.e. local transportation services along-with services like sightseeing, tour guide, elephant ride etc., ...

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ITC restriction against diagnostic or investigative services

In re Siddalingappa Palalochana Rakshit (Bangalore Medical System) (GST AAR Karnataka)

In re Siddalingappa Palalochana Rakshit (Bangalore Medical System) (GST AAR Karnataka) In the instant case the applicant established a medical diagnostic laboratory to carry out diagnostic or investigative services of diseases. Thus the applicant qualifies to be a clinical establishment. It is clear, from the foregoing, that the services ...

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AAR application dismissed as investigation was already initiated

In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka)

In re Tirumala Milk Products Pvt. Ltd. (GST AAR Karnataka) In the instant case, the Deputy Commissioner, Office of the Principal Commissioner of Central Tax, Bangalore East Commissionerate, Bangalore have reported vide their letter dated 18.08.2020 that the Directorate of GST Intelligence, Bangalore Zonal Unit have initiated the investiga...

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No GST on Transportation charges recovered from employees

In re Tata Motors Limited (GST AAR Maharashtra)

Whether GST is applicable on nominal amount recovered by Applicants from their employees for usage of employee bus transportation facility in non-air conditioned bus....

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Latex collection cup used for rubber tapping is an agricultural implement

In re Tainakathuveettil Appukuttan Dayanandan (M/s. Sun Polymers) (GST AAR Kerala)

In re Tainakathuveettil Appukuttan Dayanandan (M/s. Sun Polymers) (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufactu...

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Plastic latex collection cup comes under HSN 8201 90 00

In re Matha Timber Industries (GST AAR Kerala)

In re Matha Timber Industries (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and supply of plastic cups, [&hel...

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GST on Plastic cups used to collect latex from rubber trees

In re Thadickal Trading Company (GST AAR Kerala)

In re Thadickal Trading Company (GST AAR Kerala) The process of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The apphcant is engaged in the wholesale and retail supply of plastic [&hel...

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GST on construction of Jetty & development of sites for N.T.R.O. on Deposit Work terms

In re Cochin Port Trust (GST AAR Kerala)

In re Cochin Port Trust (GST AAR Kerala) 1. Whether, having regard to the background and details including the scope of work of the Deposit work contained in the M.O.U. entered into between CoPT and N.T.R.O., what is the nature of the services rendered by CoPT under the M.O.U. entered Into between CoPT and N.T.R.O.? […]...

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GST exempt on Plastic latex collection cup used for collection of rubber latex

In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala)

In re Pala Marketing Co-operative Society Ltd. (GST AAR Kerala) Classification and rate of tax of agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex, an agricultural activity. Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and...

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Silicone Insole and Heel Cushion classifiable under HSN 6406

In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)

In re Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala) The Silicone Insole and Heel Cushion are rightly classifiable under HSN 6406 [Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts there...

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Agricultural implements used for collection of rubber latex is exempt from GST

In re Zodiac Plastics (GST AAR Kerala)

In re Zodiac Plastics (GST AAR Kerala) Plastic latex collection cup is an agricultural implement exclusively used for rubber tapping and comes under the classification HSN 8201 90 00 ‘other hand tools of the kind used in agriculture, horticulture or forest’. As such it is exempted from GST as per SI No. 137 of Notification [&h...

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GST on institute imparting education to CA, CS, CMA, CPA students

In re Logic Management Training Institutes Pvt. Ltd. (GST AAR Kerala)

M/s. Logic Management Training Institutes Pvt. Ltd. is an institute imparting education to students to facilitate them in obtaining qualifications like Chartered Accountancy, Cost Accountancy, Company Secretary, Certified Management Accountant, Certified Public Accountant, Association of Chartered Certified Accountant etc. The applicant r...

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Services to Kerala Govt for integrated water transport project is exempted from GST

In re Kochi Metro Rail Limited (GST AAR Kerala)

In re Kochi Metro Rail Limited (GST AAR Kerala) The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST. 1. Since the Govt, of Kerala is the dejure owner of the assets of the water metro project and the […]...

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Analysis of Order of Karnataka AAAR in the case of M/s Karnataka Food & Civil Supplies Corporation

Recently, Karnataka AAAR in order number KAR /AAAR-14-I/2019-20 held that the services provided by Central Warehousing Corporation (CWC) are covered under ‘Rental or leasing services involving own or leased non-residential property’ and not under ‘storage and warehousing service’ and hence exemption is not available under entry no...

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AAR in case of M/s Pratham Agro vet Industries – GST Tariff on Rice Bran

AAR in case of M/s Pratham Agro vet Industries – GST Tariff on Rice Bran Question on which advanced ruling had been sought: What is the GST Tariff on Rice Bran obtained by processing Rice husk of Poha and Mamra with different kind sludge/wax oil What is Rice Bran: Rice Bran is a product obtained […]...

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Mere renting of space cannot be said to be service for storage or warehousing of goods

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka)

In re M/s Karnataka Food & Civil Supplies Corporation (GST AAAR Karnataka) CWC is only providing the 488 sq metres of space in the central warehouse for rent. The space has been taken on rent by the Appellant for storing the food grains. The activity which is under consideration here is the activity performed by […]...

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GST on Security Excise Adhesive Labels

In re Marketing Communication & Advertising Ltd. (GST AAR Karnatka)

In re Marketing Communication & Advertising Ltd. (GST AAR Karnatka) The applicant have sought advance ruling  in relation to supply by applicant to various distilleries and sought ruling on correct classification of Security Excise Adhesive Labels i.e., HSN Code applicable and The rate of tax applicable on supply of Security Excise A...

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AAR allows S.K. Properties to withdraw advance Ruling application

In re M/s S.K. Properties (GST AAR Karnataka)

In re M/s S.K. Properties (GST AAR Karnataka) 1. The applicant sought Applicability of GST on Land owners share of constructed residetail flats, since Joint development agreement entered between Land owner and Builder entered before the commencement of construction of the building and Constructed residential flats handed over before compl...

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GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

In re The Deputy Conservator of Forests (GST AAAR Karnataka)

In re The Deputy Conservator of Forests (GST AAAR Karnataka) The GST appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days […]...

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Advance Ruling | Section 18(3) | Credit in case of Sale, Transfer, Merger & Amalgamation

Overview Of Sec 18(3) –  Availability of credit in special circumstances (3) Where there is a change in the constitution of a registered person on account of sale, merger, demerger, amalgamation, lease or transfer of the business with the specific provisions for transfer of liabilities, the said registered person shall be allowed t...

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GST on additional facilities provided with accommodation services

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka)

In re Sri DMS Hospitality Private Limited (GST AAAR Karnataka) As regards the taxability of the charges for the additional facilities provided by the Appellant to Sodexo Food Solutions, it is seen that in terms of the agreement, the Appellant charges an amount of Rs 1,22, 893/- towards the following facilities:- (i) Washrooms and toilets ...

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Services for facilitating supply of products without supply on own account is intermediary services

In re Rajendran Santhosh (GST AAAR Karnataka)

In re Rajendran Santhosh (GST AAAR Karnataka) In the pre-GST regime, an intermediary referred to a person who facilitates the provision of a main service between two or more person but did not include a person who provided the main service on his account. Similarly, in the GST regime, an intermediary refers to a person […]...

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18% GST on commercial services to electricity distribution companies

In re M/s Manipal Energy & Infratech Ltd. (GST AAAR Karnataka)

Services being provided by the Applicant to BESCOM, MESCOM and HESCOM by way of construction erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of a civil structure or any other original works must predominantly be for use other than for commerce, industry, or any other business o...

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Bus pass is not an actionable claim and liable to GST: AAAR

In re Ascendas Services (India) Pvt. Ltd. (GST AAAR Karnataka)

We do not agree with the claim of the Appellant that the bus pass is an actionable claim not liable to GST. We agree with the ruling given by the lower Authority and hold that by virtue of Section 15 of the CGST Act, the value of the service supplied by the Appellants will include the value of the bus passes as well as the facilitation ch...

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GST on Online Supply of educational material to educational institutions

In re Informatics Publishing Ltd. (GST AAAR Karnataka)

The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.01.2018....

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GST exemption on Services relating to rearing of all life forms of animals

In re George Jacob (GST AAR Kerala)

In re George Jacob (GST AAR Kerala) Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption Whether lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to […]...

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Cast protector cannot be considered as a pharmaceutical product: AAR

In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala)

In re Dynamic Techno Medicals Pvt. Ltd. (AAR Kerala) Whether Cast Protector falls under HSN tariff item 9021.10.00 as a fracture appliance? Cast Protector is not a pharmaceutical product. It is a reusable waterproof plastic covering with synthetic rubber diaphragm. It Can be used to keep casts, bandages, burns, wounds, abrasions, dressing...

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Services for construction of low cost housing units liable to 12% GST

In re Habitat Technology Group (GST AAR Kerala)

In re Habitat Technology Group (GST AAR Kerala) i. Whether the services provided by the applicant to Sri Sathya Sai Trust for construction of low cost housing units for flood-affected individuals in Kerala fall within the ambit of Serial number (i), (v) or (va) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended by Notification ...

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Co-op Credit Society eligible for 50% ITC- Section 17(4) of CGST Act

In re The Knanaya Multi Purpose Co-operative Credit Society Ltd. (GST AAR Kerala)

Whether the applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse....

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‘A la carte’ services relating to employee relocation is neither a composite nor a mixed supply

In re Cartus India Private Limited (GST AAAR Karnataka)

The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above....

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Warranty services with Volvo bus supply is composite supplies: AAAR

In re Volvo-Eicher Commercial Vehicles Ltd. (GST AAAR Karnataka)

The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden....

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Pattadar Pass Book cum Title Deed classifiable under CH 4820: AAAR

In re Manipal Technologies Limited (GST AAAR Karnataka)

In re Manipal Technologies Limited (GST AAAR Karnataka) Section 6B of the Telangana Records of Rights in Land and Pattadar Passbooks Act, 1971 mandates that any person effecting transaction on the land such as sale or purchase or mortgage, such sale or purchase or mortgage document has to be registered before the registering authority by ...

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Supply of goods from and to overseas party not liable to GST

Recently, there was an Advance Ruling by the Gujarat AAR in case of ‘Sterlite Technologies Pvt Ltd‘wherein it was decided that the goods procured from a supplier located out of India and directly supplied to a recipient located out of India falls under the category of ‘inter-state transaction’ and hence, the same is liable...

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Advance Ruling Under GST Act

ADVANCE RULING – Section 97 to 104 of Central Goods & Services Tax Act, 2017. Applicant: – Person registered or desired to be registered in the act. Section 97 Application for Advance Ruling Applicant sends the application in the form of GST ARA-01 along with the prescribe fees(Rs.5000) in the prescribed manner to Advance ...

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Actionable Claim under GST | Advance Ruling

Advance Ruling Name of the Applicant: Venkatasamy Jagannathan Order No. and Order date : 19 /AAR/2019  Dated: 21.05.2019 Authority : AAR(Tamil Nadu) Questions Sought by the applicant: Will the Profit Sharing Agreement between the applicant as an employee and the shareholders, attract GST in his hands?    Brief Facts: The Applicant has ...

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Advance Rulings- GST on building & mounting of body on chassis

Whether building of body after utilizing and consuming owned materials and providing labour and further amount the same on chassis of the principal would amount to supply of Services? Whether it would amount to a composite supply consisting a small part of supply of goods and major part of supply of services. Supply of Services being prin...

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GST on Railway Parts supplied for supply to Railway

In re Prragathi Steel Castings Pvt. Ltd. (GST AAR Karnataka)

In re Prragathi Steel Castings Pvt. Ltd. (GST AAR Karnataka) Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., manufactured and supplied by applicant to buyer Sanrok Enterprises (who in turn supply to Indian Railways after assembly) be classified under HSN 8607 or to be classified under HSN 7325 as other cast articles of ...

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