AAR Rulings - Page 20

Fabrication of body building on Tippers, Trailers classifiable under SAC 998881

In re SLN Tech-Fabs (Bengaluru) Pvt. Ltd. (GST AAR Karnataka)

The activity of fabrication of body building on Tippers, Trailers etc., merits classification under SAC 998881, under 'Motor vehicle and trailer manufacturing services', in terms of Sl.No. 535 of Annexure to Notification No. 11/ 2017-Central Tax (Rate) dated 28.06.2017....

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GST AAR cannot be filed by recipient of Services or Goods or Both

In re Barbeque nation Hospitality Ltd. (GST AAR Karnataka)

In the instant case the questions, on which the applicant seeks advance ruling, are not in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the said applicant, but in relation to the service/ s being received by them. Therefore the instant application is beyond the jurisdiction of this a...

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ITC under GST on inward supply of Motor Vehicle used for Demo

In re Chowgule Industries Private Limited (GST AAR Maharashtra)

In re Chowgule Industries Private Limited (GST AAR Maharashtra) Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be […]...

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Dwelling units measuring less than 60 sq.mtrs. to qualify as low cost houses

In re Joyville Shapoorji Housing Private Limited (GST AAR Maharashtra)

The dwelling units measuring less than 60 sq.mtrs. will qualify as low cost houses. They are eligible for the concessional rate of 12% (8% GST after deducting value of land)under Entry (v) (da) of Notification No. 11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No. 1/2018-Central Tax (Rate) dated 25.01.2018 with effe...

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Concessional Rate of GST applicable for Affordable Housing: AAR

In re Shapoorji Pallonji and Company Private Limited (GST AAR Maharashtra)

In re Shapoorji Pallonji and Company Private Limited (GST AAR Maharashtra) Question 1. Whether the Applicant being the Contractor at Joyville, Virar will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central ...

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GST on Compensation for obligation to refrain from an Act, or to tolerate an Act

In re Goa Industrial Development Corporation (GST AAR Goa)

In re Goa Industrial Development Corporation (GST AAR Goa) Q. Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). A. The compensation paid by GIDC would clearly qualify as ‘Supply’ under clause 5(e) of Schedule II […]...

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GST Registration requirement in another state is beyond AAR jurisdiction

In re T & D Electricals (GST AAR Rajasthan)

The applicant has raised a question, whether separate registration is required in the State of Karnataka for the work contract awarded to him in the State of Karnataka? In this regard we observe that the question raised by the applicant is outside the purview of this authority. The authority for Advance Ruling is created under SGST/UTSGST...

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No advance ruling if question raised by applicant turns redundant

In re Wonder Cement Limited (GST AAR Rajasthan)

Contention of the applicant that there is no asset transfer, has been resolved by the RRVPNL by issuing corrigendum dated 24.09.2019. After issue of the said corrigendum the question raised by the applicant turned redundant and therefore no advance ruling is required to be given....

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No ITC of GST related to setting up of MRO facility for applicant

In re Indag Rubber Limited (GST AAR Rajasthan)

In re Indag Rubber Limited (GST AAR Rajasthan) Q. Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a. […]...

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GST on ticket charges for Toy Train / Pedal Boat Facility in Park

In re Chandmal Narayandas Consortium (GST AAR Rajasthan)

In re Chandmal Narayandas Consortium (GST AAR Rajasthan) The rate of GST on fee collected for entry into Subhash Udhyan (Municipal Park), ticket charges for Toy Train facility and ticket charges for Pedal Boat facility provided in Subhash Udhyan is @18% (SGST 9% +CGST 9%). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, RAJASTHAN [&hel...

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