AAR Rulings - Page 10

Serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply

In 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, 2017? A. Preparation and […]...

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Registration under GST regime is applicable on place of supply

In 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....

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ITC of Central Tax paid in Haryana not available to applicant registered in Raiasthan

In 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?...

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12% GST on design & installation of reverse osmosis plant for Govt

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 Rajasthan) The activity of supply, design, installation, commissioning and testing of reverse osmosis plant and O &M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of [&...

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GST on Works Contract of Composite Supply for Government Dept

In re Mr. Mr. Kailash Chandra (M/s Mali Construction) (GST AAR Rajeshthan)

The activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems and O & M work by the applicant is a Works Contract of Composite Supply. This composite supply is a mixed of goods and services and predominant supply is supply of services. Since this supply is proposed to be undertaken for...

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GST advance ruling cannot be sought on activity undertaken in Past

In reShyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan)

In re Shyam Singh Champawat, M/s Laxmi Machinery Store (GST AAR Rajasthan) The questions sought by the applicant are related to activity undertaken in past-period thus not eligible for advance ruling as per Section 95(a) of CGST/RGST Act, 2017 and hence no ruling is given. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING,RAJASTHAN Note: ...

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ITC for works contract eligible if output is works contract services

In re KSR & Company (GST AAR Andhra Pradesh)

In re KSR & Company (GST AAR Andhra Pradesh) The Applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts’. Input Tax Credit restriction under section 17(5)(c) and 17(5)(d) will not apply to the applicant as his output is […]...

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18% GST applicable on Aluminium ladders: AAR

In re Metro Aluminium (GST AAR Andhra Pradesh)

In re Metro Aluminium (GST AAR Andhra Pradesh) Irrespective of the end use of the ladders whether for domestic purpose or for Commercial use, Aluminium ladders come under HSN code 7616, ‘Other articles of Aluminium’ and accordingly attract Tax rate of 18% (9% CGST+9% SGST). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, AN...

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Agricultural Seedling Trays of Plastic classifiable under CTH 39269099

In re M/s. Saro Enterprises (GST AAAR Tamilnadu)

In re M/s. Saro Enterprises (GST AAAR Tamilnadu) In the case at hand, the product, ‘Agricultural Seedling Tray’, is made up of Plastics and not of any of the base metals specified in the section notes as stated by the Appellant themselves. The contention of the Appellant is that the trays are used for germination […]...

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AAR on classification of EPC Contract for electrical cable supply & laying work

In re Yogiraj Powertech Private Limited (GST AAR Maharastra)

In re Yogiraj Powertech Private Limited (GST AAR Maharastra) Question 1. :- Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or comm...

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Input Tax Credit not admissible in respect of GST paid for hotel stay

In re Posco India Pune Processing Center Private Limited (GST AAR Maharastra)

In re Posco India Pune Processing Center Private Limited (GST AAR Maharastra) Q.1. Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the company? Answer:- Answered in the negative. Q 2. Whether invoice for quality clai...

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GST AAR refereed to Appellate Authority due to different views of members

In re M/s Sam Overseas (GST AAR Uttarakhand)

In re M/s Sam Overseas (GST AAR Uttarakhand) Classification and applicability of GST rate on the ‘Rejected Wheat Seed’ and ‘Rejected Paddy Seed’.  Due to different views of members matter been referred to Appellate Authority hearing and decision on said issue in terms of Section 98(5) of the Act ibid which provide...

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GST on commodity of Eucalyptus/Polar Wood Waste in Logs

In re M/s Sharda Timber (GST AAR Uttarakhand)

In re M/s Sharda Timber (GST AAR Uttarakhand) Whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%? The answer is […]...

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Air Dryer complete with final filter used in breaking system of locomotive attracts 18% GST

In re M/s Blackstone Diesels (AAR Rajasthan)

In re M/s Blackstone Diesels (AAR Rajasthan) The ‘Air Dryer complete with final filter for used in breaking system of locomotive’ has been rightly classified by the supplier under Chapter 8421 of GST Tariff Act 2017 which attracts GST @18% (CGST 9% + SGST 9% ). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&he...

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GST Rate on supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony

In re Dhananjay Kumar Singh (GST AAR Chhattisgarh)

In re M/s Dhananjay Kumar Singh (GST AAR Chhattisgarh) (i) Supply of Services of Colony maintenance work to C.G. Housing Board Colony, Sector 29, Naya Raipur with regard to solid waste management, water supply operation, garbage collection door to door and disposal, cleaning of colony i.e. garden .street and op area, drainage system, sewe...

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Zero GST on Supply of printed Educational books specified by education dept.

In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh)

 In re M/s Shri Ashok Chaturvedi (GST AAR Chhattisgarh) Supply of specified printed Educational books by CHHATTISGARH TEXT BOOK CORPORATION as per the instructions of School Education Department CG [Loksikshan Sanchnalay] or as per instruction of various agencies of school Education Department CG such as Rajiv Gandhi Siksha Mission/SCERT...

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AAR cannot decide on place of supply

In re Tech Mech Global Interface Pvt. Ltd. (GST AAR Andhra Pradesh)

Applicant, sought Advance Ruling in Place of Supply issue, which is outside the purview of the Advance Ruling Authority as per Section 97(2) of CGST Act, 2017 Hence the application is not admitted under Sec 98 (2) of CGST Act, 2017 and APGST Act, 2017....

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GST on value of materials recovered on cost recovery basis

In re GVS projects Private limited (GST AAR Andhra Pradesh)

In re GVS projects Private limited (GST AAR Andhra Pradesh) Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ? The value of materials recovered on cost recovery basis by […]...

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12% Concessional GST Rate not applicable on works contract provided to Govt. entity undertaken for business use

In re Sealwel Corporation Private Limited (GST AAR Andhra Pradesh)

The above works undertaken by APEPDCL are for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) are any other concessional rate is NOT available to the applicant....

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GST payable on services supplied to Electricity Distribution Utilities

In re M/s. Shirdi Sai Electricals Limited (GST AAR  Andhra Pradesh)

The said entry clearly states that the services supplied by Electricity Distribution Utilities attract nil rate of tax. Whereas, the said entry do not prescribe any nil rate for the services supplied to the Electricity Distribution Utilities. Therefore, the said exemption is not applicable to the services rendered by the applicant to the ...

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No Advance Ruling in absence of supply of goods or services or both by applicant

In re Technip UK Limited (GST AAR Maharastra)

In re Technip UK Limited (GST AAR Maharastra) From a perusal of the provisions relating to Advance Ruling, it is seen that Advance Ruling means a decision provided by this authority to an applicant on specified questions and matters in relation to the supply of goods or services or both or being undertaken or proposed […]...

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Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered

In re Storm Communications Private Limited (GST AAR West Bengal)

In re Storm Communications Private Limited (GST AAR West Bengal) The Applicant is not registered under Section 25(1) of the CGST Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply in Tamil Nadu are not, therefore, ‘input tax’ to the Applicant. The GST Act does not contain any concept of ‘input […]...

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Whether security or scavenging service to Govt eligible for GST exemption?

In re Ex-Servicemen Resettlement Society (GST AAR West Bengal)

Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as ‘Scavenging Services’....

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Whether sweeping service to the Govt is eligible for GST exemption?

In re NIS Management Ltd (GST AAR West Bengal)

Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The exe...

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Tea bag manufacturing service classifiable under SAC 9988

In re Vedika Exports Tea Pvt Ltd (GST AAR AAR West Bangal)

In re Vedika Exports Tea Pvt Ltd (GST AAR West Bengal) The Applicant makes a composite supply to Hindustan Unilever Ltd, where the service of manufacturing tea bags from the physical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) […]...

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Springs of iron and steel for railways is classifiable under HSN 7320

In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal)

In re Abhishek Tibrewal (HUF) (Avantika Industries) (GST AAR West Bengal) Since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under S...

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‘Poly Propylene Leno Bags’ classifiable as plastic bags under HSN 3923

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal)

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal) TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies 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 Co...

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Non-alcoholic beverage Prohance-D attracts GST @ 18%: AAR

In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra)

In re Sun Pharmaceutical Industries Ltd. (GST AAR Maharashtra) Chapter heading 2106 of the Tariff specifically covers ‘Food preparations not elsewhere specified or included’ and in view of the submissions made by the applicant it is clear that ‘Prohance-D (Chocolate)’ is a food preparation which is meant to be cons...

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GST on Goods & services supplied by Rajiv Gandhi Centre for aquaculture

In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu)

In re Ms. Rajiv Gandhi Centre for aquaculture (GST AAR Tamilnadu) 1. The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act. 2. RGCA shall obtain registration in every such State or Union territory in which he is so liable. 3. The rate of tax for various supplies of […]...

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Service Recipient cannot obtain Advance Ruling unless paid GST under RCM

In re Telstra Telecommunication Pvt. Ltd. (GST AAR Maharastra)

Applicant who is recipient of services cannot obtain GST advance ruling unless the recipient is paying the taxes under reverse charge mechanism on the transaction of receipt of supply....

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Power Bank classifiable under Heading 8507 as Accumulator

In re Xiaomi Technology India Private Limited (GST AAR Karnataka)

Whether the 'Power Bank', traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’? The 'Power Bank', traded by the Applicant, is classifiable under Heading 8507 as Accumulator and not as Static Converter....

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GST on conduct of marathon by Trust to raise donation for Charity

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu)

In re Ms. Dream Runners Foundation (GST AAR Tamilnadu) i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST? The conduct of Marathon event by the Applicant for the participants is a not an exempt supply under CGST/TNGST Act ii. When the […]...

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Rate of GST for the vadams made of maida and HSN Code

In re Ms. Subramani Sumathi (GST AAR Tamilnadu)

In re Ms. Subramani Sumathi (GST AAR Tamilnadu) What is the rate of tax for the vadams made of maida and what is the HSN Code’ The issue to be decided before us is the rate of tax applicable to the product of the Applicant and the applicable HSN Code. From the various submissions of […]...

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AAR cannot give Ruling on the question of when to raise invoices

In re M/s. HYT Sam India (JV) (GST AAR Tamilnadu)

This Authority cannot give a Ruling on the question of when to raise invoices by the Applicant as per Section 97(2)of CGST Act/TNGST Act. .The value of supply for each invoice raised by the Applicant will be the transaction value and should include the amounts , if any, as specified in Section 15(2) and exclude the discounts, if any, as s...

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ITC on credit note from vendors post supply of goods by vendors: Controversial Ruling

In re M/s. MRF Limited (GST AAR Tamilnadu)

In re M/s. MRF Limited (GST AAR Tamilnadu) Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services AAR held that Proviso to […]...

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GST on medicines, implants used while providing health care services

In re Alcon Resort Holdings Pvt. Ltd. (GST AAR Goa)

In re Alcon Resort Holdings Pvt. Ltd. (GST AAR Goa) In the instant case, the applicant provides health care services by way of appropriate diagnosis, appropriate medicines as well as relevant consumables or implants as part of treatment under supervision of qualified doctors till discharge. Therefore, medicines, implants etc. used in the ...

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GST AAR cannot Advice on procedure to be followed by assesse

In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa)

In re Odyssy Tour & Travels Pvt Ltd (GST AAR Goa) Through this application, the applicant has informed that they had paid GST correctly but had not distributed the tax amounts correctly over the different States and Union Territories in last 13 months. To rectify their mistakes, they were advised to re-issue rectified invoices for [&h...

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Value on which GST is payable on supply of service of ‘Construction

In re Kara Property Ventures LLP (GST AAR Tamilnadu)

In re Kara Property Ventures LLP (GST AAR Tamilnadu) What is the value of supply of services provided in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax (Rate) ? The value of supply of services provided by the Applicant in the project ‘One Crest’ in Chennai, wherein the Applicant [&helli...

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GST on testing of Animal Feed /Feed ingredients / Feed supplements

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu)

In re Ms. Animal Feed Analytical and Quality Assurance Laboratory (GST AAR Tamilnadu) Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under Notification No. 12/2017 Central Tax (Rate)?  The services pro...

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Vaya Tyffyn (lunch box) & Vaya Drynk (bottle) classifiable under CTH 96170019

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu)

In re M/s. Vaya Life Private Limited (GST AAR Tamilnadu) What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time.  1. The goods ‘Vaya Tyffyn’ and ...

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GST on Salwar / Churidhar sets, whether partially stitched/ neck work done, or not

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu)

In re M/s. RmKV Fabrics Private Limited (GST AAR Tamilnadu) Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable ...

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No GST on Amount retained by Issuer bank as Merchant discount rate

In re The Mobile Wallet Pvt Ltd (GST AAR Maharashtra)

In re The Mobile Wallet Pvt Ltd (GST AAR Maharashtra) In fact there is one composite supply under GST, provided by the acquiring bank to the merchant establishment for which gross value of consideration is Merchant Discount Rate (MDR) which includes the interchange fee. Hence, the supply of Service of the issuing bank got subsumed [&helli...

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GST on Paintings, Old/Antique jewellery/Cars/watches/Collectibles/Books

In re Safset Agencies Private Ltd (Astaguru.com) (GST AAR Maharashtra)

In re Safset Agencies Private Ltd (Astaguru.com) (GST AAR Maharashtra) (i) Paintings as described by the applicant will be classifiable under Heading 9701 and the applicant must pay GST of 12% on the sale value. (ii) Old Cars:- Motor Vehicles fall under Heading 8703 of the GST Tariff. All the items under 8703 attract 28% […]...

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GST on Liquidated damages for delay in execution of contract

In re Rashtriya Ispat Nigam Ltd (GST AAR Andhra Pradesh)

Whether 'Liquidated Damages' and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases are exigible to GST or not?...

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Vagaries of Cross Charge & ISD – GST Council Needs to Intervene

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 […]...

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P.P. Bags of HDPE strips of width less than 5mm classifiable under chapter 39

In re Nagrani Warehouseing Private Limited (GST AAR Madhya Pradesh)

In re Nagrani Warehouseing Private Limited (GST AAR Madhya Pradesh) Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon’ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of […]...

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No AAR ruling can be given in absence of specific mention of services

In re Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

Applicability of provisions of Sr.no.3 and 3A shall depend upon the nature of supply and no carte blanche ruling can be given to the Applicant without mention of specific service....

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No GST on Late payment surcharge related to electricity distribution & transmission

In re Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

The Delayed payment surcharge/ Late Payment Surcharge/ Surcharge on outstanding amount (by whatever name called) cannot be treated as separate service and same shall be included in the value of initial supply to which such charges relate, and the portion of Delayed payment surcharge attributable to exempted supply will be exempted and the...

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AAR MP allowed withdrawal of application filed on applicant request

In re Vaau Energy Solutions Pvt. Limited (GST AAR Madhya Pradesh)

In re Vaau Energy Solutions Pvt. Limited (GST AAR Madhya Pradesh) 1. The present application has been filed u/s 97 of the Central Goods & Services Tax Act, 2017 and MP Goods & Services Tax Act, 2017 (hereinafter also referred to CGST Act and MPSGT Act respectively) by M/S Vaau Energy Solutions Pvt. Limited (hereinafter also [&hel...

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Mouth freshener comes Under Chapter Heading 2106 & 18% GST chargeable

In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh)

In re M/s. Prem Ghan Products (GST AAR Madhya Pradesh) We find that the present application seeks Ruling on appropriate classification of goods manufactured by the Applicant and marketed and supplied as Mouth Fresheners. The Applicant have submitted that they have been manufacturing and supplying the impugned item by classifying the same ...

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Composite supply of materials & erection work is supply of service

In re Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

The composite supply of works contract as defined at Section 2 of CGST Act '2017 and MPGST Act, 2017 is treated as supply of service in terms of serial no.6, Schedule II of CGST Act '2017 and MPGST Act, 2017....

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‘Militry Malai Mithai’ is ‘Sweetmeat’; 5% GST applicable: MP AAR

In re  M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh)

In re M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh) product in question i.e. ‘Militry Malai Mithai’ is a product made out of Skimmed Milk Powder, Sugar & Whey Powder as main ingredients with Emulsifiers etc. put up in small sachet/pouch in semi-liquid (paste) consistency, ready for consumption. The produ...

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GST on control & relay panel designed for controlling of electrical equipments

In re Ms. NR Energy Solutions India Pvt. Ltd. (GST AAR Maharashtra)

In re Ms. NR Energy Solutions India Pvt. Ltd. (GST AAR Maharashtra) From the discussions made above we find that in all the three POs submitted by the applicant the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate payment for […]...

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Classification and rate of GST on PP non-woven bags

In re U.S Polytech (GST AAR West Bangal)

In re U. S. Polytech (GST AAR West Bangal) ‘PP Non-woven Bags’, specifically made from non woven Polypropylene fabric are plastic goods to be classified under Sub Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017 under the CGST Act, 2017 […]...

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Company established by Govt notification liable to deduct TDS under GST

In re WEBFIL Ltd (GST AAR West Bengal)

In re WEBFIL Ltd (GST AAR West Bengal) The Applicant- WEBFIL Ltd, is established by government notification, is liable to deduct tax at source under section 51(1) read with Notification No. 1344-FT dated 13/09/2018, being a company controlled by the Central and the State Governments. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, WES...

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GST Rate on works contract for constructing a civil structure for a Govt entity

In re ITD Cementation India Ltd (GST AAR West Bengal)

The IWAI is clearly not the Government of India, but a Government Entity having no sovereign authority to collect Government revenue. It is, therefore, evident that the Applicant is supplying works contract service for an original work that is meant for commerce and business. It does not, therefore, satisfy the conditions laid down under ...

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GST Rate on Supply of minerals & erection work as work contract services

In re Madhya Pradesh Paschim Kshetra Vidyut Vitaran Company Limited (GST AAR Madhya Pradesh)

In the instant case, the applicant had awarded work to the successful bidder for Supply of Materials and Erection respectively. Therefore, the contract entered by the applicant is squarely falls under the works contract and falls under entry no. (ii) of S. No. 3 of the table of notification no. 11/2017 — Central Tax (Rate), Dated — 28...

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GST Payable on Sale of Religious books, DVD & CD by Charitable Trust

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra)

In re Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra (GST AAAR Maharashtra) Appellant has contended that it is a public charitable trust with the main object of advancement of religious and spiritual teaching and is not engaged in any trade, commerce, manufacture, profession, vocation, wager or in other similar activities. Also, it i...

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18% GST payable on Industrial Grade Quick and Slacked Lime

In re Palaniappan Chinnadurai (GST AAR Tamilnadu)

In re Palaniappan Chinnadurai (GST AAR Tamilnadu) What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime havin...

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Foreign supplier exporting goods to FTWZ which subsequently sold to Indian customers need not register under GST

In re M/s. Sadesa Commercial Offshore De Macau Limited (AAR Tamilnadu)

In re M/s. Sadesa Commercial Offshore De Macau Limited (AAR Tamilnadu) Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the […]...

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IGST on Goods warehoused in FTWZ & supplied to a DTA unit

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu)

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being […]...

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Benefit of reduced GST rate not available to Evacuated Tube Collector

In re M/s Nuetech Solar Systems Private Limited (GST AAR Karnatka)

The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01/2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017, & hence not entitled for concessional rate of 5% IGST....

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GST is not applicable on interest free security deposit

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd. (GST AAR Maharashtra) IN this case applicant, for leasing of commercial property has, in addition to rent, also collected interest free deposit from their lessee which is returnable on the completion of the tenure of the lease. Since the entire amount is to be returned back to their lessee, […]...

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GST Payable on Cross Charge of Employee Salary : AAAR

In re M/s. Columbia Asia Hospitals Pvt. Ltd (GST AAAR Karnataka)

The India Management Office (IMO) of the Appellant is providing a service to its other distinct units by way of carrying out activities such as accounting, administrative work, etc with the use of the services of the employees working in the IMO, the outcome of which benefits all the other units and such activity is to be treated as a tax...

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Aluminium Alloys cannot be supplied under Govt. Notification no. 47/2017

In re EMMES Metals Private Ltd. (GST AAR Maharashtra)

From a perusal of the said certificate, we find from that recipient is a public funded institution and Notification No. 47/2017 is applicable in respect of supplies made to them but only goods specified in the column no. (3) of the table in the Notification are liable for concessional rate of tax @ 5%. Thus goods other than those mentione...

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GST on installation of Energy Efficient dimmable LED Street lights

In re Ms. Ujjwal Pune Limited (GST AAR Maharastra)

We find that 'LED Lights or Fixtures including LED Lamps' are covered under the Sub-Heading 9405 40 90 of the GST Tariff, 2017 which are taxable @ 12% (6% each of CGST and SGST)....

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GST on reimbursement of expenses from lessee by lessor at actuals

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra)

In re E-Square Leisure Pvt Ltd (GST AAR Maharashtra) Question :- Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? Answer :- Answered is in affirmative. Question :- In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? Answer […]...

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GST payable on hostel services provided by Trusts to students

In re Students' Welfare Association (GST AAR Maharashtra)

In re Students’ Welfare Association (GST AAR Maharashtra) Question -1(a). Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under SI. No. 1 of notification No.12/2017-CT (Rate)? Question -1(b). Whether the supply of residential or lodging services @...

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Recipient of services / Goods cannot seek Advance Ruling under GST

In re Divisional Forest Officer, Logging Division (GST AAR Andhra Pradesh)

An applicant can seek an advance ruling in relation to supply of goods or services or both undertaken or proposed to be undertaken by the applicant. Further, as per Section 103 (1) of the APGST Act such an Advance Ruling is binding only on the applicant and on the Officer Concerned or the jurisdictional Officer in respect of the applicant...

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Plastic Satranj / Polypropylene Mats classifiable under HSN 4601

In re Shradha Polymats (GST AAR Maharastra)

In re Shradha Polymats (GST AAR Maharastra) Whether 4601 as the HSN Classification of Polypropylene Mats is correct? Heading appropriate for Polypropylene Mats made from plaiting materials is 4601 and the relevant sub-heading is 4601 99. However as it is not necessary to go beyond four digit level for the purpose of this Advance Ruling, [...

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Renting of workwear qualify as transfer of right to use of goods

In re Lindstrom Services India Private Limited (GST AAR Maharashtra)

The supply of renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration is a mixed supply under section 2 (74) of CGST Act....

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AAR cannot explain Legal procedure for cancellation of flat

In re Kolte Patil Developers Ltd (GST AAR Maharashtra)

In re Kolte Patil Developers Ltd (GST AAR Maharashtra) Applicant asked ‘What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer).’ AAR held that  q...

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GST Payable on Cheque Bounce Charges

In re Bajaj Finance Limited (GST AAR Maharashtra)

In re Bajaj Finance Limited (GST AAR Maharashtra) Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? In the present case, as per details presented before us, we clearly find that there is a clear understanding or agreement between the parties in the present case to […]...

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GST on Various Services provided by Ordnance Factory Bhandara

In re General Manager Ordnance Factory Bhandara (GST AAR Maharastra)

1) Being a part of the Ministry of Defence, Government of India, whether they are liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due ...

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Geared Motors fall under Tariff Heading 8501: GST AAR Maharashtra

In re Premium Transmission Private Limited (GST AAR Maharashtra)

In re Premium Transmission Private Limited (GST AAR Maharashtra) From the harmonious reading of Section notes 4 and 5 to Section XVI and the inclusion Note in 8501 and the exclusion Note in heading 8483 referred to above, the ‘ geared motors’ being a combination of machines that is Electric Motors and Gear Box intended [&helli...

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Polypropylene Leno Bags falls under GST Tariff Heading ‘3923 29 90’

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha)

In re Utkal Polyweave Industries Pvt Ltd. (GST AAR Odisha) Tariff heading 3923 includes goods that are classifiable as ‘Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics’. Polypropylene Leno Bags, as stated by the applicant, are manufactured by weaving polypropyl...

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GST Advance ruling application rejected as not filed as per Rules

In re Chinta Polu Philip (GST AAR Chhattisgarh)

The applicant has already been reminded twice. The Application is hereby REJECTED as it has not been filed as per the act and rules of State GST act and/or Central GST act....

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GST on membership & registration fees paid by BCSBI members

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra)

In re The Banking Codes And Standards Board Of India (GST AAR Maharashtra) Whether GST is liable to be paid on the contribution made by Members towards ‘Annual Membership Fees and registration fees’ to the Corups Fund of Banking Codes And Standards Board Of India (BCSBI) and recurring expenditure  being incurred? We find that...

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Gurudev Siddha Peeth allowed to withdraw GST advance ruling application

In re Gurudev Siddha Peeth (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of Gurudev Siddha peeth, vide reference ARA 35 dated 07.03.2018 and revised dated 23.05.218 is disposed off as being withdrawn unconditionally....

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ICA Pidilite allowed to withdraw GST advance ruling application

In re ICA Pidilite Private Limited (GST AAR Maharashtra)

The Application in GST ARA form No. 01 of ICA Pidilite Private Limited, vide reference ARA No. 42 dated 20.06.2018 is disposed off as being withdrawn unconditionally....

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Sampada Caterers allowed to withdraw GST advance ruling application

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (GST AAR Maharashtra)

In re Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo (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 and MGST Act”] by SAMPADA CATERERS, PROPRIETOR ...

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Sodexo allowed to withdraw GST advance ruling application

In re Sodexo Food Solutions India Private Limited (GST AAR Maharashtra)

In re Sodexo Food Solutions India Private 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”] by Sodexo Food Solutions India Private Lim...

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GST on street light services to municipal corporation not treated as pure services

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha)

In re Superwealth Financial Enterprises (P) Ltd. (GST AAR Odisha) The services provided by the applicant by way of providing energy efficient street lighting services including OM of the street lighting infrastructure during the contracted period to Bhubaneswar Municipal Corporation (BMC) do not constitute supply of pure services as it in...

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Admissibility of input tax credit of IGST paid on ‘bill to ship to’ model

In re Ms. Umax Packaging (GST AAR Rajasthan)

In re Ms. Umax Packaging (GST AAR Rajasthan) Whether ITC of IGST paid on ‘bill to ship to’ model admissible to the applicant? M/s Umax Packaging, Jodhpur is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 […]...

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GST rate on supply of non-air-conditioned vehicles on hire to Indian Army

In re Pawanputra Travels (GST AAR Rajasthan)

In re Pawanputra Travels (GST AAR Rajasthan) The applicable GST rate on supply of non-air-conditioned vehicles on hire to Indian Army? The Service provided by the applicant is not exempted under Notification No. 12/2017 dated 28.06.2017 as this Service does not fall under ‘non-airconditioned contract carriage’ category. The se...

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No restriction on Supply of goods on a ‘Bill to Ship to’ under IGST Act

In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan)

In re Sanjog Steels Pvt. Ltd. (GST AAR Rajasthan) 1. The supply from M/s. SSPL to M/s. X on a ‘Bill to Ship to’ mode as per provisions of Section 10(1) (b) of IGST Act, 2017 is permissible. 2. The applicant can issue an e-way bill in which the ‘bill to’ will be mentioned in […]...

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GST on Supply of food in canteens of office, factory & colleges on contractual basis

In re Prism Hospitality Services (P) Ltd (GST AAR Telangana)

In the instant case, principal supply being supply of food i.e. outdoor catering service, and transportation is ancillary, the whole transaction attracts 18% GST being highest rate of tax compared to tax on transportation service. Therefore, the applicant needs to discharge GST on the gross amount (cost of Food + cost of Transportation )...

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Levy of GST Rate applicable in case of “Neem Seed”

In re G. N. Chemicals (GST AAR Chhattisgarh)

The Neem fruit is known as 'Nimouli' in Chhattisgarh and is collected in both fresh and dry forms and is used for making neem oil only, after drying the neem seed. Dry neem fruit is not generally used for trading for horticulture or agro-based commercial purpose i.e. dry neem fruit is not identifiable with seed commercially....

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GST on Excavation of Sand & Transportation service

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana)

In re M/s. R. Vidyasagar Rao Constructions (GST AAAR Telangana) Broad category of Goods Transport services are classified with a 4-digit Code as Heading 9965. Under the said classification, ‘Land Transport services’ is a sub-classification with 5-digit Code i.e, Group 99651. The said sub-classification is further divided in...

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GST on retro-fitment of Twin Pipe Air Brake System on Railway Wagons

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal)

In re Pew Engineering Pvt. Ltd. (GST AAR West Bengal) Whether retro-fitment of twin pipe air brake system is composite supply and what is the rate of tax thereon? The Applicant’s contract for retro-fitment of Twin Pipe Air Brake System on Railway Wagons is to be treated as Composite Supply, where the Twin Pipe Air Brake […]...

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18% GST on Polished limestone slabs classifiable as other calcareous stone

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana)

In re Maheshwari Stone Supplying Co. (GST AAAR Telangana) Issue- Polished / Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff? appellant has not made out a case against the decision in impugned Advance Ruling in so far as it has been ruled that ‘Polished / Processed Limestone slabs are. correc...

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AAR cannot admit application where question raised is already pending or decided

In re Ashok Rubber Industries (GST AAR West Bangal)

In re Ashok Rubber Industries (GST AAR West Bangal) 1st proviso to section 98(2) prohibits this Authority from admitting any application where the question raised is already pending or decided in any proceedings in the case of the applicant under any provisions of the GST Act. It does not distinguish between stages or nature of […]...

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GST on Construction of private railway siding for carriage of coal & oil fuel

In re RITES Limited (GST AAR West Bangal)

In re RITES Limited (GST AAR West Bangal) Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service Construction of a private railway siding for carriage of coal and oil fuel to Raghunathpur TPS, as described in the agreement between the Applicant […]...

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GST on printing of Bible against order from foreign entity & supply in India

In re Swapna Printing Works Private Limited (GST AAR West Bangal)

In re Swapna Printing Works Private Limited (GST AAR West Bangal) The Applicant’s activity of printing the Bible under the specific orders received from The Gideons International is a supply of service classifiable under SAC 9989. The above service is supplied to the recipient located in India and the consideration is apparently receive...

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RCM U/s. 9(4) on transactions effected from 1.7.2017 to 12.10.2017

In re Ms. Famous Studios Ltd. (GST AAR Maharastra)

In re Ms. Famous Studios Ltd. (GST AAR Maharastra) Question:- 1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit […]...

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ITC on Gold coins distributed to customers for Sales Promotion

In re Biostadt India Limited (GST AAR Maharashtra)

In re Biostadt India Limited (GST AAR Maharashtra) Question :- The question or issue before Your Honor for determination is whether Input Tax Credit (“ITC”) can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting ...

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GST on installation of Comprehensive ‘CCTV based City Surveillance System’ for Maharashtra Govt.

In re Allied Digital Services Ltd. (GST AAR Maharashtra)

In re Allied Digital Services Ltd. (GST AAR Maharashtra) Comprehensive ‘CCTV based City Surveillance System’ can be termed as immovable property for following reasons: 1) CCTV based Surveillance System have permanently been fastened to the things attached to the earth. 2) The CCTV based Surveillance System cannot not be shifte...

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GST payable on freight charges recovered from customers without issuance of consignment note

In re Siemens Limited (GST AAR Maharashtra)

In re Siemens Limited (GST AAR Maharashtra) Question:-1. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 – Central Tax Rate F. No. 334/1/2017, ...

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GST on engine manufactured & supplied solely & principally for use in railways/locomotives

In re Cummins India Limited (GST AAR Maharashtra)

In re Cummins India Limited (GST AAR Maharashtra) Question :- Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely o...

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