AAR Rulings - Page 20

GST payable on freight and insurance shown separately in invoice

In re M/s. Aditya Birla Nuvo Limited (GST AAR Gujarat)

Question 2: Whether showing and charging freight and insurance portion separately in invoice would attract GST. Answer: GST is chargeable. There cannot be different type of treatments of tax liability on supply of different goods/services naturally bundled together....

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GST AAR Punjab allows Forbes Facility Services to withdraw their application

In re M/s Forbes Facility Services Pvt. Ltd. (GST AAR Punjab)

In re M/s Forbes Facility Services Pvt. Ltd. (GST AAR Punjab) M/s Forbes Facility Services Pvt. Ltd., R.O. B1 /B2, Manathon Innova, Off. Ganpatrao Kadam Marge, Mumbai-13, Regional office SCO No. 49, 3rd Floor, Above Bank of India, Phase-9, Sector 63, SAS Nagar, Punjab hereinafter referred to as ‘applicant’ had submitted an app...

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HDPE woven tarpaulin not classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantatron Pvt. Ltd. (GST AAR West Bengal)

In re East Hooghly Agro Plantatron Pvt. Ltd. (GST AAR West Bengal) The HDPE fabric coated/covered with LDPE or LLDPE melt, used for manufacturing the tarpaulin, is not textile material classifiable under Heading 5903. Tarpaulin made from such fabrics of the variety the Applicant supplies, therefore, is not tarpaulin made from textile mate...

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18% IGST payable on fertilizer export if dealer opts for refund

In re Sai Fertilizers Pvt Ltd (GST AAR West Bengal)

In re Sai Fertilizers Pvt Ltd (GST AAR West Bengal) The Applicant, while exporting’ single super phosphate’, shall pay IGST @ 18% under SI No. 43 of Schedule III of Notification No. 11/2017 – IT (Rate) dated 28/06/2017, as amended from time to time, if it opts for refund in terms of section 16(3)(b) of […]...

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GST on  job work charges for manufacturing of Poultry Feed/Cattle Feed

In re M/s Gupta Steel Udyog (GST AAR Punjab)

The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis is not 'Support services to agriculture, forestry, fishing, animal husbandry'. The activity of manufacturing of Cattle Feed / Poultry Feed by the applicant on job work basis falls under heading 9988 and attracts GST @ 5% (CGST 2.5% + SGST 2.5%)....

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GST AAR cannot answer the question on classification of imported goods

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

In re A Raymond Fasteners India Pvt. Ltd. (GST AAR Maharashtra) Advance Ruling authority is not allowed to answer the question on classification of imported goods since the same is out of the purview of Sec. 95 of CGST Act.In this case jurisdictional office has raised the issue of classification of imported goods not being […]...

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When mobilization advance for works contract will be treated as supply

In re Siemens Ltd (GST AAR West Bangal)

In re Siemens Ltd (GST AAR West Bangal) Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier’s account? After the GST comes into force, the works contract is no longer divisible into a contract for the supply of goods and a service contract. It is […]...

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GST on loading and unloading services of yellow peas at port

In re TP Roy Chowdhury & Company Pvt Ltd. (GST AAR West Bangal)

In re TP Roy Chowdhury & Company Pvt Ltd. (GST AAR West Bangal) Whether service of loading and unloading of yellow peas at the port is exempted supply? The Applicant renders the service of loading, unloading etc. after the cargo of yellow peas, imported from a foreign land, reaches the port of entry. The produce […]...

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GST on evacuation & disposal of ash from ash pond of thermal power station 

In re Novel Engineering & Technical Works Private Limited (GST AAR West Bangal)

In re Novel Engineering & Technical Works Private Limited (GST AAR West Bangal) Whether evacuation and disposal of ash from ash pond of a thermal power station is an exempted supply? Scrutiny of the work as described in para 2.2 reveals that the work involves earthwork, excavation, sloping and earthmoving services involving making of ...

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Whether printing of advertising material is a supply of service?

In re Macro Media Digital Imaging Pvt Ltd. (GST AAR West Bangal)

In re Macro Media Digital Imaging Pvt Ltd. (GST AAR West Bangal) The Applicant prints billboards, building wraps, fleet graphics, window graphics, trade show graphics, office branding, in-store branding, banners, signage graphics etc., commonly known as trade advertising material, classified under heading 4911 of the Tariff Act. The recip...

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