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Goods and Services Tax - Vagaries of Cross Charge and ISD – The GST Council Needs To Intervene- Analysis of Ruling of The AAAR (Karnataka) In M/S Columbia Asia Hospitals Pvt Ltd.) Recently The Appellate AAR in Karnataka has opened a Pandora’s box in the case of M/s COLUMBIA ASIA HOSPITALS PVT LTD. In the ruling it has held that […]...
Read MoreGoods and Services Tax - Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states i.e. distinct persons, shall be treated as supply to attract GST?...
Read MoreGoods and Services Tax - The big question is whether activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services […]...
Read MoreGoods and Services Tax - Q1. What is Advance Ruling under GST? Ans. ‘Advance Ruling’ is a decision provided by the Authority for Advance Ruling (AAR) or the Appellate Authority for Advance Ruling (AAAR) to an applicant on specified matters or questions, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken [&hell...
Read MoreGoods and Services Tax - Advance ruling means a decision provided by the constituted authority at the request of applicant on matters relating GST provisions. Unlike old Indirect Tax laws, it can be obtained by taxpayer on a proposed transaction as well as a transaction already undertaken....
Read MoreIn re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) - Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) It is clarified that Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% ...
Read MoreIn re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan) - In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan) Q1. What would be the classification of quilt (other than cotton quilt)? Ans: HELD Since the applicant withdrew the application, therefoare no ruling is given. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING RAJASTHAN Note: Und...
Read MoreIn re M/s The Akshaya Patra Foundation (GST AAR Rajasthan) - In re M/s The Akshaya Patra Foundation (GST AAR Rajasthan) Q1. Whether preparation and serving food to children of Govt Schools under Mid-Day Meal Programme of Govt and serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply as per section 7 of CGST/RGST Act...
Read MoreIn re M/s K M Trans Logistics Private Limited (AAR Rajasthan) - The registration under GST regime is applicable on place of supply of goods or services or both. Since in the instant case, as per the facts submitted by the applicant, the place of supply is from the state of Rajasthan, thus applicant is required to take registration at Jaipur, Rajasthan only....
Read MoreIn re M/s IMF Cognitive Technology Private Limite (GST AAR Rajsthan) - Whether the ITC of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan state, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan?...
Read MoreG.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,...
Read MoreF.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...
Read MoreNotification 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 ...
Read MoreIn re Assistant Commissioner of Central Tax (T & R), Howrah CGST & CX Commissionerate (GST AAAR West Bengal) -
In re M/s Bella Casa Fashion & Retail limited (GST AAR Rajasthan) -
In re M/s The Akshaya Patra Foundation (GST AAR Rajasthan) -
In re M/s K M Trans Logistics Private Limited (AAR Rajasthan) -
In re M/s IMF Cognitive Technology Private Limite (GST AAR Rajsthan) -
In re Mr.Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajasthan) -
In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan) -
In reShyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan) -
In re K Uttamlal Exports Pvt. Ltd. (AAR Maharashtra) -
In re Yogiraj Powertech Private Limited (GST AAR Maharastra) -
