AAR Rulings

GST Payable on Services provided by the Club to its members

Goods and Services Tax - The Applicant has sought Advance Ruling to confirm the applicability of GST on Services provided by club to its members. The applicant has taken the aid of Judgment delivered by the Hon’ble Apex Court in the case of State of West Bengal v. Calcutta Club Limited in Civil Appeal No.4184 of 2009....

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GST on Distillers Wet Grain Solubles (DWGS)

Goods and Services Tax - Distillers Wet Grain Solubles (DWGS), which is sold as Cattle Feed, is a kind of brewing or distilling dregs & waste. It is classified under Tariff Entry 2303 of GST Tariff & taxable @5% (2.5%+2.5%)...

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Separate GST registration not required for selling goods directly from port of import before clearing it for home consumption

Goods and Services Tax - Maharashtra Authority for Advance Ruling (MAAR) held that in a case where imported goods are sold and delivered directly from Container Freight Station (CFS) / Direct Port Delivery (DPD) to a state different from the state where assessee is registered, the assessee need not take a separate registration in that state....

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GST Rates on Solar Power based devices & System

Goods and Services Tax - GST Rates on Solar Power based devices & System The ARA, Rajasthan has pronounced judgment on 3.9.2021, in the case of Sapna Gupta (2021) 36 J.K.Jain’s GST & VR 338, holding that; “1. Solar pump is solar power based device. As such, it falls under HSN code 8413 and attracts GST @5% under Entry No.234 […]...

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Contrary to advance rulings issued under GST law

Goods and Services Tax - Goods and Service Tax (“GST”) was introduced in India i.e. July 1, 2017. Before GST, there were many different indirect taxes levied and collected by Central and State Governments. Centre collected service tax imposed on the provision of services while States mainly collected Value Added Tax levied on the sale of goods. Every ...

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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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AAR allows ‘Apras Polymers and Engineering Co. Pvt. Ltd.’ to withdraw application

In re Apras Polymers and Engineering Co. Pvt. Ltd. (GST AAR Maharashtra) - 'Apras Polymers and Engineering Co. Pvt. Ltd.'submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their Advance Ruling application filed on 17.06.2021....

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AAR allows ‘Apras Irrigations Systems Limited’ to withdraw application

In re (Apras Irrigations Systems Limited GST AAR Maharashtra) - In re (Apras Irrigations Systems Limited GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively]...

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GST payable on services provided by Club to its Members against monthly contribution

In re Rotary Club Of Bombay Queen City (GST AAR Maharashtra) - In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and Whether contributions from th...

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GST payable on membership subscription & admission fees received by Club

In re Rotary Club of Nagpur Vision (GST AAR Maharashtra) - In re Rotary Club of Nagpur Vision (GST AAR Maharashtra) Question: – The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit f...

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GST on manufacture & supply of Fortified Rice Kernels to TNCSC

In re Rasi Nutri Foods (GST AAR Tamilnadu) - In re Rasi Nutri Foods (GST AAR Tamilnadu) Whether Notification No.39/2017 CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant’s activity of manufacture and supply of Fortified Rice Ker...

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Delhi Authority for Advance Ruling reconstituted

Notification No. F. 3 (17)/Fin (Rev-I)/2017-18/DS-IV/602 - (27/07/2021) - Governor of Delhi under Delhi Goods and Services Tax Act, 2017, is pleased to reconstitute the Delhi Authority for Advance Ruling, with Abhishek Chandra Gupta and Franklin Laltinkhuma (IAS)....

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Rajiv Magoo appointed as member of Maharashtra GST Advance Ruling Committee

Notification No. GST-1021 / C.R. 43 / Taxation-1 - (29/04/2021) - Shri. Rajiv Magoo, Joint Commissioner of Central Tax has been appointed as member of Maharashtra GST Advance Ruling Committee in the place of Ms. P. Vinitha Sekhar. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th April 2021. NOTIFICATION MAHARASH...

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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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Recent Posts in "AAR Rulings"

AAR allows ‘Apras Polymers and Engineering Co. Pvt. Ltd.’ to withdraw application

In re Apras Polymers and Engineering Co. Pvt. Ltd. (GST AAR Maharashtra)

'Apras Polymers and Engineering Co. Pvt. Ltd.'submitted a letter via email dated 16.11.2021 and requested that they may be allowed to voluntarily withdraw their Advance Ruling application filed on 17.06.2021....

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AAR allows ‘Apras Irrigations Systems Limited’ to withdraw application

In re (Apras Irrigations Systems Limited GST AAR Maharashtra)

In re (Apras Irrigations Systems Limited GST AAR Maharashtra) The present application has been filed under Section 97 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinafter referred to as “the CGST Act and MGST Act” respectively] by M/s Apras Irrigations Systems Limit...

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GST payable on services provided by Club to its Members against monthly contribution

In re Rotary Club Of Bombay Queen City (GST AAR Maharashtra)

In re Rotary Club of Bombay Queen City (GST AAR Maharashtra) Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017 and Whether contributions from the members in the Administration Account,...

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GST payable on membership subscription & admission fees received by Club

In re Rotary Club of Nagpur Vision (GST AAR Maharashtra)

In re Rotary Club of Nagpur Vision (GST AAR Maharashtra) Question: – The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capit...

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GST on manufacture & supply of Fortified Rice Kernels to TNCSC

In re Rasi Nutri Foods (GST AAR Tamilnadu)

In re Rasi Nutri Foods (GST AAR Tamilnadu) Whether Notification No.39/2017 CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant’s activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Co...

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Advance Ruling application submitted by recipient of services not admissible

In re Tamilnadu Polymer Industries Park Limited (GST AAR Tamilnadu)

In re Tamilnadu Polymer Industries Park Limited (GST AAR Tamilnadu) From the above, it is evident that an applicant can seek an Advance Ruling only in relation to supply of goods or services or both undertaken or proposed to be undertaken by them. Further, as per Section 103(1) of the GST Act, the ruling is […]...

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AAR referred case to AAAR In view of difference in opinions of Members

In re Healersark Resources Private Limited (GST AAR Tamilnadu)

In re Healersark Resources Private Limited (GST AAR Tamilnadu) In view of the difference in the opinions of the Members as above, the case is referred to the Appellate Authority for hearing and decision on this issue in terms of Section 98(5) of the CGST/TNGST Act 2017, which provides that where the members of the […]...

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GST exempt on printing of pre-examination material for educational boards/Universities

In re Hitech Print Systems Limited (GST AAR Telangana)

In re Hitech Print Systems Limited (GST AAR Telangana) 1. Exam related printing activity rendered by the Appellant: A. Whether printing of pre-examination material items like Question Papers, OMR Sheets [Optical Mark Reading], Answer Booklets with/without OMR, Practical Answer Booklets, Hall Tickets and other examination material specific...

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Design, supply, installing, testing & commissioning of train collision avoidance system in locomotives falls under HSN ‘8530’

In re Medha Servo Drives Private Limited (GST AAR Telangana)

In re Medha Servo Drives Private Limited (GST AAR Telangana) The applicant Medha Servo Drives are manufacturers of electronics equipments for locomotives and coaches for Indian Railways and Metro Railways. They have submitted that they have entered into contract with south central railway for design, supply, installing, testing & comm...

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ITC not allowed if concessional rate of 5% GST is opted

In re Sri Krishna Logistics (GST AAR Telangana)

In re Sri Krishna Logistics (GST AAR Telangana) 1 (A) Whether the rate of GST of 5% (2.5% each towards CGST & SGST) as per Sl.No.8(ii)(b) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 with the condition that input tax credit is not allowed on goods and services. ITC is not allowed to be claimed if concessional [&hell...

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