AAR Rulings judiciary-2

GST on mounting of Bus/Truck Body by job worker on chassis supplied by principle

In re V E Commercial Vehicles Limited (GST AAR Madhya Pradesh)

In re V E Commercial Vehicles Limited (GST AAR Madhya Pradesh) Whether mounting of Bus/ Truck Body by the job worker on the chassis supplied by the principle for which the applicant charged fabrication charges including cost of certain material that was consumed during the process of job work would be classified as supply of […]...

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Supply, installation & fixing of furniture cannot be a works contract

In re Methodex System Pvt. Ltd. (GST AAR Madhya Pradesh)

The supply, installation and fixing of furniture, customized or customized cannot be a works contract, as the items of furniture have been made or manufactured at the supplier's place which have been installed or fixed at the place of the recipient. Such installed or fixed items of furniture can be removed/ moved to any place without dama...

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GST on amount received from government departments for doing research work & study

In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh)

In re Atal Bihari Vajpayee Institute of Good Governance & Policy Analysis (GST AAR Madhya Pradesh) The amount recovered by the applicant from other government departments for doing research work and study, which help them make policies or understand its impact, shall be exempt subject to satisfaction of conditions laid down under Entr...

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No GST on Bio Processed Meal for Animal Feeding (AAR Revises Order)

In re Vippy Industries Ltd. (GST AAR Madhya Pradesh)

In re Vippy Industries Ltd. (GST AAR Madhya Pradesh) In a revised order AAR Madhya Pradesh Held that The product Preparation of a kind used in Animal Feeding – Bio Processed Meal’ is entitled to classify under HS code 23099090 and therefore entitled to clear the said goods for specific use of Animal Feeding without […]...

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No provision in GST Act to Transfer AAR application or Refund Fees

In re M/s. Apar Industries Limited (GST AAR Maharashtra)

In re M/s. Apar Industries Limited (GST AAR Maharashtra) Authority for Advance Ruling is supposed to function within the parameters or the GST Act and Rules and we find that there are no specific provisions under the GST Act, to transfer such application proceeding to the concerned State and there are no provisions for refund […]...

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ITC not eligible on purchase of Paver Blocks laid on land

In re M/s. Sundharams Private Ltd (GST AAR Maharashtra)

Applicant contended that Laying of Paver Blocks on land does not amount to construction of Immovable property u/s. 17(5) (c) of the CGST Act, 2017 and are to be construed as moveable items. With respect to eligibility of ITC applicant has stated that, the prohibition to avail input tax credit is applicable only in respect of expenditure w...

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GST on Shatamrut Chyavan (prepared animal feed)

In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra)

In re Vivek V. Ratnaparkhi- M/s. Madhurya Chemicals (GST AAR Maharashtra) A. Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 [&helli...

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AAR can reject an application if same issue already pending with it

In re Vardhan Holidays (GST AAR Uttarakhand)

We find that as per applicant's argument their application can be admitted in as much as no case is pending before Hon'ble Court in the name of the applicant on the issue in hand. In this context we find that applicant has been defined under Section 95(c) of the Act which means any person registered or desirous of obtaining registration u...

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GST exempt on Project Management Consultancy’ Services to APRRP

In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh)

In re Consulting Engineers Group Limited (GST AAR Andhra Pradesh) Project Management Consultancy’ Services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in SI. No. 3 – (Chapter 99) of T...

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Reimbursement for Lost in hole/Damage Beyond repair of equipment /tools is classifiable as ‘Supply of Goods

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh)

In re Halliburton Offshore Services Inc. (LIH) (GST AAR Andhra Pradesh) It is observed that under Caluse-31 of the Contract, the Contractor (herein the Applicant) receives reimbursement from the Operator (herein the OIL) for loss of or damage to the down hole equipment and tolls. Sub-clauses (a) and (b) of the said Clause -31 specifies [&...

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GST on supply of mud engineering services along with supply of imported mud chemicals and additives

In re Halliburton Offshore Services Inc. (Oil India) (GST AAR Andhra Pradesh)

In re Halliburton Offshore Services Inc. (Oil India) (GST AAR Andhra Pradesh) (a). Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. it is observed that there are independent qualitative, qu...

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GST exemption on vocational training courses recognised by NCVT

In re Leprosy Mission Trust India (GST AAR Andhra Pradesh)

In re Leprosy Mission Trust India (GST AAR Andhra Pradesh) Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/2017...

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GST on interest/penalty collected for delay in payment by chit auction company

In re Ushabala Chits Private Limited (GST AAR Andhra Pradesh)

In re Ushabala Chits Private Limited (GST AAR Andhra Pradesh) Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST? If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply? As per the provisions of sub-clause ...

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GST applies on renting of residential dwelling for commercial activity

In re Lakshmi Tulasi Quality Fuels (GST AAR Andhra Pradesh)

In re Lakshmi Tulasi Quality Fuels (GST AAR Andhra Pradesh) The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per SI.No. 13 of the Notification No. […]...

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Cost of HSD Oil issued free of cost by service recipient includible in supply value

In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh)

In re Pulluri Mining & Logistics Private Limited (GST AAR Andhra Pradesh) The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And […]...

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Waste Management services to Tirupati Smart City Corporation exempt from GST

In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh)

In re Zigma Global Environ Solutions Private Limited (GST AAR Andhra Pradesh) Applicant is Municipal Solid Waste (MSW) Management Company, which offers solutions involving segregation, treatment, recycling of Municipal Solid Waste (MSW) and thus clearing MSW landfills. The applicant seeks clarity in this regard whether the nature of the a...

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Applicability of FORM GSTR-9C- AAR cannot decide

In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh)

In re Andhra Pradesh State Road Transport Corporation (GST AAR Andhra Pradesh) 1. Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passenge...

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No GST exemption on Coaching Services to CA & CMA students

In re Master Minds (GST AAR Andhra Pradesh)

Whether the services of supply of service of education as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective st...

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GST on import of drill bits for supply to ONGC at its location in India on consumption basis

In re Halliburton Offshore Services Inc. (Drill Bits) (GST AAR Andhra Pradesh)

In re Halliburton Offshore Services Inc. (Drill Bits) (GST AAR Andhra Pradesh) In view of the submission made by the applicant we find that the basic issue before us is whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, Import into India […]...

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IGST on vessel charter hire charges

In re Ocean Sparkle Limited (GST AAR Andhra Pradesh)

In re Ocean Sparkle Limited (GST AAR Andhra Pradesh) Basic issue before AAR is whether the Tug Jupiter that the Applicant has let out under a charter for 730 days (with an option to extend the contract one year more) is classifiable under SAC 996602 as ‘Rental Services of water vessels including passenger vessels, freight […]...

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GST on transfer of Business unit from one state to other with Capital Assets & ITC utilisation

In re Shilpa Medicare Limited (GST AAR Andhra Pradesh)

In re Shilpa Medicare Limited (GST AAR Andhra Pradesh) From the record we find that the business of the applicant i.e., Shilpa Medicare Limited of Andhra Pradesh unit, as a whole along with the capital assets is being transferred as going concern to Shilpa Medicare Limited of Karnataka Unit for a monetary consideration. The applicant [&he...

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GST on marketing & consultancy services to foreign company for Indian Customers

In re DKV Enterprises Private Limited (GST AAR Andhra Pradesh)

In re DKV Enterprises Private Limited (GST AAR Andhra Pradesh) Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not? The applicant submitted that in the capacity of consultant, they will promote the sale of and solicit orders for the products throughout the Territory in accorda...

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GST on medicines, drugs, stents, implants supplied to In-patients

In re CMC Vellore Association (GST AAR Andhra Pradesh)

In re CMC Vellore Association (GST AAR Andhra Pradesh) GST Tax liability on the medicines supplied to In-patients through pharmacy and Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. The applicant as stated in the application renders health care services to...

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GST AAR cannot rule on services provided during Service Tax Regime

In re Woodkraft India Limited (GST AAR Maharashtra)

In re Woodkraft India Limited (GST AAR Maharashtra) Q1&2 Whether in the facts & circumstances of case, applicant is liable to pay GST in respect of Tax Invoice No. 01 dated 25/06/2018 / R.A. Bill No 22 for Rs. 2,42,09,594/-, toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under […]...

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GST Advance ruling cannot be sought on goods not in existence

In re Saint-Gobain India Private Limited (GST AAR Maharashtra)

Goods in respect of which supply being undertaken or proposed to be undertaken, should be existing. In the subject case applicant has submitted that they are proposing to manufacture the impugned product, which are presently not in existence. Thus their application is also barred under Section 95 of the CGST Act....

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GST applicable on Lease with RLDA for a period of 99 years: AAR

In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan)

In re Hazari Bagh Builders Pvt. Ltd. (GST AAR Rajasthan) The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial...

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GST on Supply in State to Recipient registered in other State

In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa)

In re High Tech Refrigeration & Air conditioning Industries (GST AAR Goa) Where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of […]...

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18% GST Applicable on Hand Sanitizers: AAR Goa

In re Springfields (India) Distilleries (GST AAR Goa)

In re Springfields (India) Distilleries (GST AAR Goa) Hand Sanitizers manufactured by the applicant are of the category of Alcobased hand sanitizers and are classifiable under heading 3808 of HSN to which rate of GST applicable is 18%. As far as exempting hand sanitizers as essential commodity since it is classified as such by Ministry [&...

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AAR Maharashtra allows Lfonds India to withdraw Application

In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra)

In re M/s. Lfonds India Pvt. Ltd. (GST AAR Maharashtra) The applicant has submitted a letter dated 24.02.2020 and requested that they may be allowed to voluntarily withdraw their subject application filed on 24.02.2020. The request of the applicant to withdraw the application voluntarily and unconditionally is hereby allowed, without goin...

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Can applicant issue commercial credit note to its dealers for post-sale discounts- AAR cannot decide

In re CEAT Limited (GST AAR Maharashtra)

In re CEAT Limited (GST AAR Maharashtra) In the instant case, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In fact the question raised is with respect to procedure which the applicant wants to follow. Section 97(2), […]...

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AAR cannot decide on correct discharge of GST by applicant

In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra)

In re Apsara Co-operative Housing Society Limited (GST AAR Maharashtra) In the instant case that, the question which has been raised by the applicant is not pertaining to any of the matters mentioned in Section 97 (2) of the GST Act. In other words. Section 97(2), which encompasses the questions, for the ruling by this Authority [&hellip...

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GST exemption on Pure services to Municipal Corporation & Councils

In re Core Project Engineers & Consultants Private Limited  (GST AAR Maharashtra)

In re Core Project Engineers & Consultants Private Limited (GST AAR Maharashtra) We find that the Services are provided by the applicant are in relation to Urban planning including town planning and Planning of land- use and construction of buildings in as much as all the said activities help the local authorities to do Town Planning...

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‘Pattern of renting’ in relation to usage of property provides context in determination of unit

In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra)

In re ISPRAVA Hospitality Private Limited (GST AAR Maharashtra) ‘Pattern of renting’ in relation to usage of the property provides the context’ or ‘perspective’ in determination of unit of accommodation. In a hotel, a room constitutes ‘a unit’ whereas in a hostel, a bed may constitute ‘a un...

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No jurisdiction to rule on issuing Credit note without charging GST on post-sale discounts- AAR

In re CEAT Limited (GST AAR Maharashtra)

Whether the applicant can issue commercial credit note to its dealers for post-sale discounts without charging GST. Hence, it is held that this AAR does not have jurisdiction to pass any ruling on such matters....

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Threaded metal nuts classifiable under Tariff item 73181600

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra)

In re A Raymond Fasteners India Pvt. Ltd (GST AAR Maharashtra) Q. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? A. In view of the discussions made above, Threaded metal nuts merits classification under the Tariff […]...

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Recipient of services cannot apply for Advance Ruling under GST

In re Portescap India Private Limited (GST AAR Maharashtra)

In re Portescap India Private Limited (GST AAR Maharashtra) Section 95 of the CGST Act, 2017 allows this authority to decide the matter in respect of supply of goods or services or both, undertaken or proposed to be undertaken by the applicant. We find that the applicant has not undertaken the supply in the subject […]...

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No ITC of GST on input & input services used for construction of commercial immovable property, subsequently used for renting

In re Ashish Arvind Hansoti (GST AAR Maharashtra)

In re Ashish Arvind Hansoti (GST AAR Maharashtra) Question : Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? Section (17) (5) (d) bars a taxable person, in the subject case the applicant, from taking inp...

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AAR application not admissible on separate invoice issue to each co-owners

In re Rishabh Chopda (GST AAR Maharashtra)

In re Rishabh Chopda (GST AAR Maharashtra) The first question raised by the applicant is whether the co-operative society, in the present case has to issue four separate invoices to each of the four co-owners so that all of them can get proportionate input tax credit. We find that the said question is raised on […]...

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AAR Application not admissible if Applicant is not supplier

In re Futuredent (GST AAR Maharashtra)

In re Futuredent (GST AAR Maharashtra) We find that the applicant has not undertaken the supply in the subject case, and is also not proposing to undertake the supply. We find that, the applicant is a recipient of services from a person situated abroad. The impugned transactions are not in relation to the supply of […]...

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GTA Service: AAR cannot rule on ‘procedure’ which applicant can follow

In re Liberty Translines (GST AAR Maharashtra)

In re Liberty Translines (GST AAR Maharashtra) The second question raised by the applicant is whether Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO in terms of Notification No 20/2017-Central Tax (Rate) 2017 dated 22 August, 2017 when POSCO as the main contractor is already charging GST @12% under ...

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Input tax credit of GST charged by third-party transporters

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra)

In re Posco India Steel Distribution Centre Pvt Ltd (GST AAR Maharashtra) Q 1. What will he the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transport...

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LED stem classifiable under CTH 94054090; 12% GST Payable

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu)

In re INVENTAA LED Lights Private Limited (GST AAR Tamilnadu) What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? Supply of ‘LED stem (long bulb) i:e. outdoor lighting fixtures [&...

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GST on IT software related consulting services in Oracle ERP

In re Rajesh Rama Varma (GST AAR Tamilnadu)

In re Rajesh Rama Varma (GST AAR Tamilnadu) In the instant case, the applicant provides IT software related consulting services in the area of Oracle ERP w.r.t Oracle Financials to Doyen for a consultancy fee laid down in the consultancy agreement. Therefore, the said activity satisfies the conditions of Section 7(1)(a) and is a supply [&...

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AAR application not admissible if same issue is pending before Jurisdictional authority

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co. (GST AAR Tamilnadu) As per the first proviso to Section 98(2) of CGST/TNGST Act 2017 the authority shall not admit the application where the question tinned in the application is already pending or decided in any proceedings in the case of an applicant under any of the […]...

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No ruling as transaction of supply on which advance ruling was sought was not furnished

In re Johnsons Lift Private Limited (GST AAR Tamilnadu)

In re Johnson Lift Private Limited (GST AAR Tamilnadu) Advance ruling could be sought in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant. In the case at hand, the applicant in their application and during the hearings and thereafter, has not furnished the […]...

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Classification & GST Rate applicable on supply of Yarn & Fabrics

In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu)

In re Global Textile Alliance India Pvt. Ltd. (GST AAR Tamilnadu) What is the correct classification and rate of GST applicable on supply of Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Pro...

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‘Chewing tobacco’ with brand name classifiable under CTH 2403 9910

In re Kavi Cut Tobacco (ARUMUGAM) (GST AAR Tamilnadu)

The product intended to be manufactured by the applicant and supplied as 'Chewing tobacco' with the brand name 'Kavi cut tobacco' is classifiable under CTH 2403 9910- Chewing Tobacco....

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AAR ruling on Classification of Tank and Tank Parts

In re Heavy Vehicles Factory (GST AAR Tamilnadu)

In re Heavy Vehicles Factory (GST AAR Tamilnadu) 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?  Whether parts manufactured specifically by applicant for TANK shall ...

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GST on transactions between TANGEDCO & TANTRANSCO

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu)

In re Tamil Nadu Generation and Distribution Corporation Limited (GST AAR Tamilnadu) A. GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd. 1. GST is applicable on the following as the same are ‘supply of goods’ to TANTRANSCO:- a. Supply of Operation and maintenance materials used in the regular d...

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No GST on facilitating rehabilitation of survivors of violence on women

In re Swayam (GST AAR West Bengal)

In re Swayam (GST AAR West Bengal) Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST? The applicant is apparently assisting the women survivors in various ways to get back on their feet. Such survivors of sexual and other violence need services like legal aid, medical assistance, [&hell...

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NCLT appointed liquidator liable to pay GST & Register

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal)

In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal) Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered? The liquidator is appointed under section 34 (1) of IBC after NCLT initiates liquidation in terms of section 33 of IBC. As the applicant – […]...

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No GST on imparting education via Govt approved vocational courses

In re Leprosy Mission Trust India (GST AAR West Bengal)

In re Leprosy Mission Trust India (GST AAR West Bengal) Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST? Clause h(ii) of the Exemption Notification 12/2017 – Central Tax (Rate) dated 28/06/2017 defines an ‘approved vocational course’ as a modular employable skill ...

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No GST on Salary expenses accounted to meet Indian accounting requirements

In re Hitachi Power Europe GmbH (GST AAR Maharashtra)

 Whether GST is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees?...

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Site where employees are deputed for machine maintenance qualifies as fixed establishment : AAR

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal)

In re IZ-Kartex named after P G Korobkov Ltd (GST AAR West Bengal) It is evident from the above discussion that the MARC Holder maintains suitable structures in terms of human and technical resources at the sites of BCCL. It ensures supervision of the equipment, supply of spares and consumable and overheads for 5000 annual […]...

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No GST supply of coal or other inputs for electricity generation by JSL to JEL

In re JSW Energy Ltd. (GST AAAR Maharashtra)

In re JSW Energy Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling is, hereby, held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable […]...

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No GST on membership/admission fees collected by Rotary Club

In re Rotary Club of Mumbai Queens Necklace (GST AAAR Maharashtra)

The Appellate Authority for Advance Ruling, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services....

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Supply of Electronic along with other consumables by H.P. is mixed supply

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra)

In re H.P. Sales India Pvt. Ltd. (GST AAAR Maharashtra) The Appellate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the Electronic along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and [&hel...

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GST ITC on purchase & fabrication of motor vehicles, used for carrying cash & bullions

In re CMS Info Systems Ltd. (GST AAAR Maharashtra)

AAAR hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to Appellant....

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GST on food supplied to hospitals on outsourcing basis

In re Navneeth Kumar Talla (GST AAR Telangana)

In re Navneeth Kumar Talla (GST AAR Telangana) Q 1. Whether the food supplied to hospital i.e. Government Hospitals, Private Hospitals and Autonomous Bodies on outsourcing basis the GST is chargeable? If GST is chargeable what is the tax rate? Ans: Yes Q 2. If no GST is chargeable on the supply of food the […]...

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Services to ‘OPTCL’ falls under services provided to Government entity

In re M/s. Vishwanath Projects Limited (GST AAR Telangana)

In re M/s. Vishwanath Projects Limited (GST AAR Telangana) Whether EPC contract in respect of power distribution and transmission company fall under the category of “Government Entity” As per GST Notification number 1/2018 – Central Tax (Rate), if so the rate of GST applicable Advance Ruling issued (a) Services Rendered ...

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GST on composite works contract supply for construction service to prospective lessee

In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra)

In re Nagpur Integrated Township Pvt. Ltd. (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling agree with the findings and order of the Advance ruling authority in as much as the impugned transaction entered into by the parties is not in nature of lease. The same is rather in the nature of  construction of […]...

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GST on Services provided by Ordnance Factory Bhandara: AAAR

In re Ordnance Factory (GST AAAR Maharashtra)

In re Ordnance Factory (GST AAAR Maharashtra) Question: 1) Being a part of the Ministry of Defence, Government of India, whether our organization Ordnance Factory Bhandara is liable to pay GST on the following supply of services: – a) Liquidated damages deducted from the payments to be made to suppliers in case of delayed delivery [...

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AAR cannot give ruling in absence of any specific description of products

In re Safset Agencies Pvt Ltd. (GST AAAR Maharashtra)

In re Safset Agencies Pvt Ltd. (GST AAAR Maharashtra) The AAR has not given any ruling on collectibles/memorabilia and collectible books; the reason being given is that no specific details of such goods are given. In the grounds of appeal presented before the AAR, the appellant has described such goods as only ‘collectibles’ a...

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Fusible interlining cloth is not a woven fabric & falls under HSN 5903: AAAR

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAAR West Bangal)

In re Sadguru Seva Paridhan Pvt. Ltd (GST AAR West Bangal) The product manufactured by the appellant is fusible interlining cloth. Before 1989, the item used to be classified under Chapters 52 to 55, as clarified under Circular No. 5/89 dated 15/06/1989. In the Union Budget of 1989-90, a new chapter note 2(c) was introduced […]...

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GST on Pure services (supply of manpower, security service) to Govt.

In re A.B. Enterprise (GST AAR Gujarat)

In re A.B. Enterprise (GST AAR Gujarat) Whether the applicant is  eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities? Applican...

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GST on parts used for Converting Vehicle From Petrol to Gas

In re Shree Mohit Rameshpal Gupta (Ramesh Corporation) (GST AAR Gujarat)

In re Shree Mohit Rameshpal Gupta (Ramesh Corporation) (GST AAR Gujarat) Applicant Are Engaged In The Business Of Manufacturing Different Types Of Model Fuel Conversion Electronic Parts Mainly Used For Converting Vehicle From Petrol To Gas (CNG/LPG) And Vice-Versa. They Have Submitted The Details Of The Parts Manufactured By Them Along Wi...

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GST on laying of Optical Fiber Cable for connecting Gram Panchayats

In re Shree Hari Engineers & Contractors (GST AAR Gujarat)

Applicant is involved in the laying of trenches and laying optical fiber cables (goods) through which they are providing/supplying internet connectivity to the gram panchayats. However, it cannot be construed that the optical fiber cables laid underground are meant predominantly for use other than for commerce, industry, or any other busi...

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GST on LPG Gas sold in Bottle to Commercial/Domestic Customer

In re Navbharat LPG Bottling Company (GST AAR Gujarat)

In re Navbharat LPG Bottling Company (GST AAR Gujarat) a. Determination of the liability to pay GST on sales of LPG Gas sold in Bottle to Commercial Customer and LPG Gas sold in Bottle to Domestic Customer. The applicant would be liable to pay 18% GST (9% SGST + 9% CGST) on the LPG sold […]...

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Reduced GST rate on Houses with carpet area not more than 60 square metres

In re Amba Township Pvt. Ltd. (GST AAR Gujarat)

In re Amba Township Pvt. Ltd. (GST AAR Gujarat) Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No. 11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed wit...

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No GST exemption on transport of goods from mother to daughter vessel

In re Shreeji Shipping (GST AAR Gujarat)

In re Shreeji Shipping (GST AAR Gujarat) Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? Whether the service ...

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GST on transportation of goods in barrages from mother vessel to daughter vessel

In re Siddhi Marine Services LLP (GST AAR Gujarat)

In re Siddhi Marine Services LLP (GST AAR Gujarat) Service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered in the definition of ‘national waterways’, as defined in Clause (h) of section 2 of the Inland Wate...

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ITC of GST on one time Lease Premium Charges of land for business purpose

In re M/s. Daicel Chiral Technologies (India) Private Limited (GST AAR Telangana)

In re Daicel Chiral Technologies (India) Private Limited (GST AAR Telangana) Q1. Whether the applicant is eligible to avail input tax credit of GST paid on payment of Lease Premium Charges (one-time charges) towards land lease for business purpose? Ans: No. the applicant is not eligible to avail input tax credit of GST paid on […]...

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HSN Code and GST Rate on supply of ‘poultry Meal’ & ‘poultry fat’

In re M/s. Sushi Pet Nutrisciences (GST AAR Telangana)

In re M/s. Sushi Pet Nutrisciences (GST AAR Telangana) HSN Code and rate of tax in respect of supply of ‘poultry meal’. The product “poultry meal” is classifiable under Chapter Sub-Heading No. 2301 10 90 of the first schedule to the Customs Tariff Act, 1975 and the supply of the same attracts GST rate of […]...

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Fusible Interlining Fabrics of Cotton Falls under HSN Code 5903

In re Ruby Mills Ltd. (GST AAR  Uttarakhand)

In re Ruby Mills Ltd. (GST AAR  Uttarakhand) Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52? On perusal of the Note 2 to Chapter heading 5903 , we find that the said heading covers textile fabrics, impregnated, coated, covered or laminated with plastics. Such products are classif...

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GST on royalty to State Govt under RCM for Reta, Bazri & Boulders

In re Uttarakhand Forest Development (GST AAR  Uttarakhand)

In re Uttarakhand Forest Development (GST AAR  Uttarakhand) What will be applicable rate for GST on royalty payable to Govt of Uttarakhand under RCM in respect of Reta, Bazri & Boulders extracted as per the permission of Govt authorities. The services rendered by the applicant during the period 01.07.2017 to 31.12.2018 attract GST ...

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Services rendered by GTA liable to GST under RCM: Consignment note not must

In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand)

In re Uttarakhand Forest Development Corporation (GST AAR Uttarakhand) As per the provisions of section 9(3) of Act, the Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such [&hellip...

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No ITC on transportation of employees which is not obligatory under Law

In re Prasar Bharti Broadcasting Corporation of India (GST AAR Himachal Pradesh)

 If the facility provided by a taxpayer for transportation of employees is not obligatory under any law, for the time being in force then no ITC will be available to such a taxpayer. The applicant will however be eligible to claim ITC for the service supplied at 12% GST Rate if the conditions laid down in the second proviso to section 17...

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AAR cannot decide on question which is already pending before department

In re Lear India Engineering LLP (GST AAR Maharashtra)

In re Lear India Engineering LLP (GST AAR Maharashtra) Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR. services. In view of the provision to Section 98(2) of the CGST Act, 2017, we find that this authority cannot admit the application in [&hellip...

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Export or intra-state supply of services- AAR cannot decide

In re Panbase Resources Private Limited (GST AAR Maharashtra)

The questions posed by the applicant involve determination of place of supply of the services provided, as the applicant considering himself as intermediary, has asked for a ruling on whether the services qualify to be an export or an intra-state supply of the services....

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AAR not allowed to answer on place of supply

In re Shalini Manish Mittal (GST AAR Maharashtra)

In re Shalini Manish Mittal (GST AAR Maharashtra) Issue- Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same Held- On perusal of the provision ...

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Self-adhesive HAUV Polyester Film with U.V. Printing classifiable under Chapter 3919

In re Security Printing And Minting Corporation of India Limited (GST AAR Maharashtra)

In re Security Printing And Minting Corporation of India Limited (GST AAR Maharashtra) The issue before us is with respect to classification of Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and U.V. Printing”, a product imported by the applicant and further sold by them. Applicant wants to ascertain the cor...

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AAR’s rejects Applications of Mauritius Entities for selling Flipkart shares

Re Tiger Global International II Holdings, Mauritius & Ors (Authority for Advance Rulings New Delhi)

Re. Tiger Global International II Holdings, Mauritius & Ors (Authority for Advance Rulings New Delhi) Facts: ♠ Tiger Global International (II, III, IV) were the applicants, the Mauritius based companies which holds several shares in the Flipkart Private Limited, the Singapore based Company, the company which derive its substantial v...

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GST on preparation of Whole Wheat parota & Malabar parota

In re ID Fresh Food (India) Pvt. Ltd. (GST AAR Karnataka)

In re ID Fresh Food (India) Pvt. Ltd. (GST AAR Karnataka) Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%? Chapter 21, covers Miscellaneous Edible Preparations and heading 21.06 covers food preparations not elsewhere specified or included. Further ...

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Online tests scored after human intervention are outside the purview of OIDAR

In re NCS Pearson INC (GST AAR Karnataka)

In re NCS Pearson INC (GST AAR Karnataka) he applicant is an intermediary located in non taxable territory and provides services of online exams/tests via electronic software to the non taxable online recipients in India which he has classified into three categories. For activities mentioned under Type l, the applicant is clear regardin...

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GST on ex-factory inter-State supplies

In re M/s. Penna Cement Industries Limited (GST AAR Telangana)

In re M/s. Penna Cement Industries Limited (GST AAR Telangana) In case of ex-factory inter-State sales affected by the applicant, the goods are made available by the supplier to the recipient at the factory gate, but this is not the point where movement terminates since the recipient subsequently assumes the charge for transportation of t...

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GST on Ice cream, allied products & milk shakes served in parlour

In re Sri Venkateshwara Agencies (GST AAR Telangana)

In re Sri Venkateshwara Agencies (GST AAR Telangana) Q1. Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. Ans. For the period from 15.11.2017 to 30.09.2019 the supply falls under Sl.No. 7(i) of Not. [...

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GST on Cold Storage Leased on rent for storage of agriculture produce

In re Gubba Cold Storage Private Ltd. (GST AAR Telangana)

In re Gubba Cold Storage Private Ltd. (GST AAR Telangana) Q1. What are tax implications in GST regime using leased premises for Cold Storage purpose of agriculture produce on Leasing Charges. Ans: Taxable @ 18%. Q2. What are tax implications in GST regime on Cold Storage Leased  on rent for storage  with or without preservation [&hellip...

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TDS under GST is applicable only for taxable supply contracts

In re Mahalakshmi Mahila Sangha (GST AAR Karnataka)

In re Mahalakshmi Mahila Sangha (GST AAR Karnataka) The supply of services made by the applicant in the form of supply of food and drinks to the educational institutions is covered under entry no. 66 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 and entry 66 of Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 a...

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GST not applicable on transaction occurring outside India

In re Dolphine Die Cast (P) Ltd (GST AAR Karnataka)

In re Dolphine Die Cast (P) Ltd (GST AAR Karnataka) In the case of manufacture of Die by the applicant and invoiced to the recipient, without moving the goods, the applicant has to raise the tax invoice addressed to the foreign buyer. Since it is an intra-State supply, he has to collect the CGST and SGST […]...

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18% GST payable on service provided to NCBS

In re Hombale Constructions And Estates Private Limited (GST AAR Karnataka)

The works contract service provided by the applicant to NCBS, is liable to tax at: 18% (CGST+SGST) as it is covered under item no. (xii) of Serial No.3 of Notification No.11/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time...

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Kraft paper/ paper honeycomb board classifiable under heading 48089000

In re LSquare Eco Products Pvt Ltd (GST AAR Karnataka)

In re LSquare Eco Products Pvt Ltd (GST AAR Karnataka) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? On verification of the structure and purpose for which kraft paper honeycomb board or paper honeycomb board used are similar to the corrugated paper board (listed under 48081000), only diffe...

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Retrofitted vehicle merits classification under heading 87112019

In re Sai Motors (GST AAR Karnataka)

In re Sai Motors (GST AAR Karnataka) The retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and applicant is entitled for input tax credit of tax paid on purchase of vehicle i.e. scooter. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KARNATAKA ORDER UNDER SECTION 98(4) OF […]...

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HC accepts plea challenging validity of provisions related to Constitution of AAR/AAAR

Chambal Fertilisers And Chemicals Limited Vs Union Of India (Rajasthan High Court)

Chambal Fertilisers And Chemicals Limited Vs Union Of India (Rajasthan High Court) The petitioner has challenged the constitutional validity of Section 96(2) of the Rajasthan Goods and Service Tax Act, 2017 for short, ‘the RGST Act’) and Section 96 of the Central Goods and Services Tax Act, 2017 (for short, ‘the CGST Act’) to the ...

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ITC benefit passing requirement is outside the purview of AAR

In re Shriram EPC Limited (GST AAR Kerala)

In Re Shriram EPC Limited (GST AAR Kerala) The issues raised in the instant application is regarding the requirement of the passing over of the benefit of ITC on goods lying in stock as on the appointed date i.e; 01.07.2017 and in respect of the goods procured after the appointed date, which is outside the […]...

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GST on works contracts awarded by Government authorities

In re Ray Constructions Ltd. (GST AAR Kerala)

In re Ray Constructions Ltd. (GST AAR Kerala) Applicant is carrying on business in the housing and construction sector. They are engaged in providing services of construction including materials and labour as per the tender requirements. They have received a work order from Vikram Sarabhai Space Centre for the construction of a building f...

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GST on Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC

In re Eco Wood Private Limited (GST AAR Kerala)

In re Eco Wood Private Limited (GST AAR Kerala) Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC  is liable to GST @ 12%. i. Whether the process of manufacture (embedding coir yarn into vinyl (PVC) compound and curing by heating / cooling) is “Tufting” […]...

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GST applicable on sale of developed plots with amenities

In re Shree Dipesh Anilkumar Naik (GST AAR Gujarat)

We find that the activity of the sale of developed plots would be covered under the clause 'construction of a complex intended for sale to a buyer'. Thus, the said activity is covered under 'construction services' and GST is payable on the sale of developed plots in terms of CGST Act / Rules and relevant Notification issued time to time....

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Interest on PPF, Saving Bank deposit or Loan part of Aggregate Turnover For GST Registration

Re. Shree Sawai Manoharlal Rathi (GST AAR Gujarat)

In the case of Sawai Manoharlal Rathi, the Gujarat Authority for Advance Ruling has held that interest income from PPF, interest income from personal loan and advances given to family/friends and interest income from saving bank account to be included in aggregate turnover for GST registration....

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GST on Quarrying lease/license agreement for ‘BLACKTRAP’ material with State Govt

In re Raj Quarry Works (GST AAR Gujarat)

In re Raj Quarry Works (GST AAR Gujarat) The Applicant has entered into Quarrying lease/license agreement for ‘BLACKTRAP’ material with the Government of Gujarat. Following are the Questions Raised by Applicant and Replied by AAR- (i) What is the classification of service provided in accordance with Notification 11/2017-CT (Ra...

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