Ruling passed by Authority for Advance Rulings Customs , Central Excise & Service Tax. The Authority for Advance Rulings consists of a Chairman who is a retired Judge of the Supreme court and two members of the rank of Additional Secretary to the Government of India, one each from the Indian Revenue Service and the Indian Legal Service.
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Since the application in this case is not accompanied by requisite fee of Rs. 10,000/- (i.e Rs. 5,000/- each under CGST and SGST), therefore the same is rejected. This ruling however does not in any way affect the right of the applicant to file a fresh application for seeking ruling on the same points provided it satisfies the provisions of section 97(1) of the CGST/ HPGST Act, 2017.
In re Amogh Ramesh Bhatawadekar (GST AAR Maharashtra) Question. I) Whether ‘e-goods’ as commercially known in the market are ‘goods’ as defined in the GST Acts or are they services as per GST Act? Answer: – E-goods, in this case- ‘Online Gaming’ will be covered under services under the GST Act. Question. 2) If they […]
Khaitan Chemicals and Fertiliser (GST AAR Madhya Pradesh) Authority is of the view that based on the detailed reading and understanding of Section 97 of the CGST Act, an application for Advance Ruling can only be made to determine the ‘liability to pay tax’ on any goods or services or both. Therefore, no application can […]
Vrinda Engineers Private Limited (GST AAR West Bangal) Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient? The applicant supplies a mixed supply constituting of the job work of fabrication of steel structures and the works contract of applying paint to the erected steel structures. It […]
In Re Robo Silicon Private Limited (GST AAR Telangana) In the reference 1st cited, M/s. Robo Silicon Private Limited, has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Assistant Commissioner(ST), Srinagar Colony Circle, was requested to go through the attachment and inform the above pendency of the issue […]
In re Eclery Foods LLP (GST AAR Telangana) In the reference 1st cited, M/s. Eclery Foods LLP, has sought certain clarifications in Advance Ruling. As seen from the application filed by M/s. Eclery Foods LLP, Medchal, Hyderabad the dealer have paid required fee of Rs. 10,000/-towards IGST and CGST instead of SGST and CGST. In […]
In re Lorven Flex and Sack India Pvt Ltd (GST AAR Telangana) In the reference 1st cited, M/s. Lorven Flex and Sack India Pvt Ltd has sought certain clarification by filing an application for Advance Ruling. Through the reference 2nd cited, Superintendent(Central Tax), Medchal Range, was requested to go through the attachment and inform the above […]
In re R. S. Development & Constructions Pvt Ltd. (GST AAAR Kerala) The Kerala State Electricity Board Ltd falls under the category of a Government entity for the purpose of the said exemption. The supply of services viz. execution of the civil works of Pazhassi small hydro electric project covered under Work order No. 06/CEECCN/ […]
In re HP Tourism Development Board (GST AAR Himachal Pradesh) The amount credited in favour of H.P Tourism Development Board by Department of Tourism, Govt. of H.P, as grant in aid or financial assistance is exempt under GST as per Serial No 9C of Notification No 32/2017-Central Tax (Rate) dated 13th October, 2017. FULL TEXT […]
The contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) qualify as consideration towards supply of mining service by Andhra Pradesh Government and they being includible under value of supply, are chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant, i.e., service recipient.