AAR Rulings - Page 16

Un-fried FRYUMS classifiable under Tariff Item 2106 90 99

In re J K Snacks Industries (GST AAR Gujarat)

In re J K Snacks Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer:  The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [...

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18% GST applicable on ‘Un-fried FRYUMS’

In re J K Papad Industries (GST AAR Gujarat)

In re J K Papad Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [&he...

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‘Un-fried FRYUMS’ are not ‘Papad’- 18% GST Payable: AAR

In re J K Food Industries (GST AAR Gujarat)

In re J K Food Industries (GST AAR Gujarat) Question 1: Under which Tariff Heading, the product dealt in by the applicant, i.e. PAPAD of different shapes and sizes are eligible to be classified? Answer: The product of different shape and sizes manufactured and supplied by applicant is “un-fried FRYUMS” and not “Papad” and is [&hel...

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No GST exemption on services to Gujarat University for unrecognized degree courses

In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat)

In re D.M. Net Technologies (Isha Chirag Patel) (GST AAR Gujarat) Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat ...

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GST on Agro Waste Thermic Fluid Heater or Boiler & parts thereof

In re Isotex Corporation Private Limited (GST AAR Gujarat)

What is the classification and rate of tax payable in respect of Agro Waste Thermic Fluid Heater or Boiler and parts thereof considering the applicability of Sl. No. 234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?...

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GST on Non-Woven Bags manufactured through intermediate product

In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat)

In re Girivariya Non-Woven Fabrics Pvt. Ltd. (GST AAR Gujarat) Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading No. 3923? Answer: The Non-Woven Bags manufactured through the in...

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GST on Supply, Testing & Commissioning of 160 TR Chilled Water Plant

In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat)

In re Air Control and Chemical Engineering Co. Ltd (GST AAR Gujarat) Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Answer: The “Supply, Testing and Commissioning of 160 TR Chilled Wate...

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GST on Organic Manure, Bio/ Phosphatic Rich Fertilizers & Granulated Nutrient Mixture

In re GB Agro Industries (GST AAR Gujarat)

In re GB Agro Industries (GST AAR Gujarat) Classification of the Organic Manure, Bio-fertilizers, Granulated Nutrient Mixture and Phosphatic Rich Fertilizers manufactured by them and its HSN code? (I) The goods, viz. “Organic Manure” manufactured and supplied by the applicant, classifiable under Chapter sub-heading No.31059090 of the ...

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AAR explains conditions for a Transaction to Qualify as Export of Service

In re Stovec Industries Ltd (GST AAR Gujarat)

In re Stovec Industries Ltd (GST AAR Gujarat) To decide whether the specified transaction is export of service we have to refer Section 2(6) of IGST Act, 2017 vide which the expression export of service has been defined. Section 2(6) of IGST Act, 2017 is read as under: (6) “export of services” means the supply […]...

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GST on pathology or diagnostic services supply to a researcher

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name)

In re Sterling Accuris Wellness Pvt. Ltd. (Legal Name), Sankalp Sterling Accuris Wellness Wellness Pvt. Ltd. (Trade Name) (GST AAR Gujarat) Q1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. Ans. The applicant is liable to ...

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