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Goods 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 MoreGoods and Services Tax - PIL filed before Rajasthan High court challenging GST Act provision of constitution of Authority for Advance Ruling and Appellate Authority for Advance Ruling admitted...
Read MoreIn re Bindu Ventures (GST AAR Karnataka) - In re Bindu Ventures (GST AAR Karnataka) (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a re...
Read MoreIn re Compo Advice India Private Limited (GST AAR Maharashtra) - In re Compo Advice India Private Limited (GST AAR Maharashtra) Whether under which HSN Code our Product Disc Brake Pads to be classified under 6813 or under 8708 as there are different rate charged in both code? The Product i.e. Disc Brake Pads falls under chapter heading 8708 and would be liable ...
Read MoreIn re Emco Limited (GST AAR Maharashtra) - In re Emco Limited (GST AAR Maharashtra) Question: -1. The question/ issue is whether GST is leviable on the transportation charges Levied by the Applicant on Power Grid Corporation of India Limited (PGCIL)? Answer: – Answered is in the affirmative. Question: -2. In case the GST is payable, wh...
Read MoreIn re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra) - In re Segoma Imaging Technologies India Private Limited (GST AAR Maharastra) Question 1. – Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGS...
Read MoreIn re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra) - Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?...
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 Bindu Ventures (GST AAR Karnataka) -
In re Compo Advice India Private Limited (GST AAR Maharashtra) -
In re Emco Limited (GST AAR Maharashtra) -
In re Segoma Imaging Technologies India Private Limited ( GST AAR Maharastra) -
In re Leena Power Tech Engineers Pvt Ltd (GST AAR Maharashtra) -
In re Cable Corporation of India Limited (GST AAR Maharashtra) -
In re Lion Club of Poona Kothrud (GST AAR Maharastra) -
In re Sonkamal Enterprises Private Limited (GST AAR Maharashtra) -
In re Columbia Asia Hospitals Private Limited (GST AAR Karnataka) -
In re Triveni Turbines Limited (GST AAR Karnataka) -
