AAR Rulings - Page 3

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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Interest on saving bank account, PPF and personal loans is to be included in threshold limit of 20 Lakhs for GST Registration: AAR, Gujarat

Interest on saving bank account, PPF and personal loans is to be included in threshold limit of 20 Lakhs for GST Registration: AAR, Gujarat ruling on application by Shree Sawai Manoharlal Rathi Aggregate turnover for determining GST registration threshold to include Interest on ‘Saving bank deposit, PPF and Personal loan & advance...

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Ruling on Benefit of India–Mauritius Treaty on Capital Gains (POEM/PPT/GAAR)

AAR – Ruling on Benefit of India–Mauritius Treaty on Capital Gains taken by Tiger Global International Group in respect of Shares of Flipkart (Singapore Co) sold by Mauritius based Co to a Company in Luxembourg (which is controlled by Walmart) and the value of shares is derived from assets located in India Summary of Case […]...

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Advance Ruling | CGST Act, 2017 | Section 95 & Section 97(2)

Article explains  What is advance ruling under GST, To whom the Advance Ruling under GST is applicable,  Matters/questions specified in Section 97(2) of CGST Act, 2017 on which Advance ruling can be sought,  Procedure for obtaining Advance Ruling and the time line under GST and Rectification of Mistakes in Advance Ruling under GST. Wha...

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Role of Authority of Advance Ruling under GST

In the present article, we will discuss detail description and purpose of Authority of Advance Ruling (AAR) established under GST.  I will try to cover or describe all the need and purposes of AAR under GST. INTRODUCTION: “Advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters...

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Decoding Flipkart-Walmart Deal

Recently , a ruling by AAR against Tiger Global’s claim of exemption on capital gain in the Flipkart –Walmart deal has once again brought forth the issues of treaty shopping and GAAR . Background of the ruling is narrated as follows. Investors of Flipkart included Tiger Global Management, Accel, Naspers , Softbank , Vision Fund [&hell...

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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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Repercussion on Sale & Purchase of Dies under GST

The recent ruling pronounced by the Karnataka Authority for Advance Ruling (‘AAR’) in case of M/s. Dolphine Die Cast (P) Ltd, In the present case, the applicant is in the business of manufacturing and exporting of Aluminium and Zinc die castings. The applicant sought the advance ruling in respect of repercussions under GST on the [&he...

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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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GST registration applicable to Medical Store run by Charitable Trust

In re Nagri Eye Research Foundation (GST AAR Gujarat)

In re Nagri Eye Research Foundation (GST AAR Gujarat) Whether applicant is required to be register Medical Store run by Charitable Trust and whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the […]...

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Supply under Automatic Fare Collection project qualifies as ‘composite supply’

In re NEC Technologies India Pvt. Ltd (GST AAR Gujarat)

In re NEC Technologies India Pvt. Ltd (GST AAR Gujarat) Question 1: Whether the supply made by the applicant under the Automatic Fare Collection (AFC) project would qualify as: (a) ‘works contract’ defined under section 2(119) of the CGST Act, 2017; or (b) ‘composite supply’ defined under section 2(30) of the CGST...

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GST on sub-contract of landscape development & maintenance of garden work for Govt dept

In re Nurserymen Cooperative Society Ltd (GST AAAR Karnataka)

In re M/s. Nurserymen Cooperative Society Ltd (GST AAAR Karnataka) Appellant has received contract from Government departments like BBMP and KSRTC for undertaking gardening and landscaping activities. In order to execute the work, the Appellant has engaged sub-contractors. The sub-contractors bill the Appellant for the gardening and lands...

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GST on development of land and sale of plots

In re M/s Maarq Spaces Private Limited (GST AAAR Karnataka)

In the instant case there are two activities involved, viz: development of land and sale of plots. The transaction relating to the sale of land is not a supply of either goods or service under GST (entry 5 of Schedule III of the CGST Act refers)....

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Depositing timber with GTD for disposal amounts to supply: AAAR

In re Tata Coffee Limited (GST AAAR Karnataka)

In re Tata Coffee Limited (GST AAAR Karnataka) Wooden supply to Government Auction Department is supply as agent In this case the Depots are set up by the State Government in terms of Section 104-A(5) of the Karnataka Forest Act for the purchase and sale of timber since the Act mandates that timber can only […]...

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ITC under GST available on detachable wooden flooring & stackable glass partitions

In re WeWork India Management Private Limited (GST AAAR Karnataka)

Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature. Procurement of detachable sliding and stackable glass partitions will be eligible for input tax credit and will not be hit by the provisions of Section 17(5)(d) of the CGST Act....

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GST on renting of 2 BHK unit and dormitory

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka)

In re Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust (GST AAAR Karnataka) In the instant case, the Appellant had erected temporary accommodations at Kumbalagodu Village, Mysore Road, KengeriHobli, Bangalore North Taluk where the religious event was conducted. We find that the Appellant is not renting out ‘roomsR...

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GST on supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure

In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan)

In re ARG Electricals Pvt. Ltd. (GST AAR Rajasthan) 1. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act? ♦ The work ...

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Mining Support Service falls under HSN 998622 & attracts 18% GST

In re KSC Buildcon Private Limited (GST AAR Rajasthan)

Applicant is providing supporting service related to mining. The said service is classifiable under HSN 998622. The rate of GST on the said service is 18% (CGST 9% + SGST 9%) as provided under the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)....

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Supply of access to online database cannot be equated to e-books

In re Venbakkam Commandur Janardhanan (GST AAR Tamilnadu)

Of the above questions on which ruling is sought by the applicant, the question at (2) and (3) relates to utilization of credit availed by the applicant and Q.No. 4 is on reversal of credit availed, which do not fall under any of the category specified under Section 97(2) of the Act and therefore are not within the ambit of this authority...

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No Advance Ruling if Issue was already pending before appropriate authority

In re Namakkal Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu)

The application is not admitted and rejected under first proviso to Section 98(2) of the CGST/TNGST Act 2017, as the issues on which Advance Ruling is sought by the applicant s already pending before the appropriate authority....

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AAR Application rejected as issue was already pending with Central Tax authorities

In re S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd (GST AAR Tamilnadu)

In re S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd (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 raised in the application is already pending or decided in any proceedings in the case of an applicant under a...

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AAR application rejected as same issue was already pending before appropriate authority

In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu)

In re Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd. (GST AAR Tamilnadu) Issues 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax ...

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AAR Tamilnadu allows Real estate developer to withdraw Application

In re Latest Developers Advisory Limited (GST AAR Tamilnadu)

It is stated that the present application was filed in respect of a transaction proposed to be undertaken by the applicant in the state of TamilNadu however on account of unfavourable market conditions and other commercial factors, the applicant has not been in the position to proceed their business activity of identifying land for constr...

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Britannia Winkin’ Cow Thick Shake’ classifiable under CTH 22029930

In re Britannia Industries Limited (GST AAR Tamilnadu)

UHT Sterilized Flavoured Milk marketed under the brand name 'Britannia Winkin' Cow Thick Shake' by the applicant is not classifiable under the Tariff heading '0402 /0404 but classifiable under CTH 22029930....

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GST Payable on auctioning of right to collect charges for vahana pooja

In re Sri Malai Mahadeshwara Swamy Kshethra Development Authority (GST AAR Karnataka)

In re Sri Malai Mahadeshwara Swamy Kshethra Development Authority (GST AAR Karnataka) 1. Regarding question no.1 related to the auctioning for collection of vehicle entry fees, question no.4 related to auctioning of service of tonsuring the heads of devotees, question no.8 related to the auctioning of right to collect service charges and ...

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Micafungin sodium not entitled for concessional rate of 5% GST

In re Biocon Limited (DTA) (GST AAR Karnataka)

In re Biocon Limited (DTA) (GST AAR Karnataka) The phrase “Micafungin Sodium for Injection” very clearly specifies the manner of administering Micafungin Sodium in the body. The applicant, during the personal hearing, with regard to possibility of administering Micafungin Sodium by any way other than injection, have not put a...

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Carbonated beverages with fruit juice classifiable under CTH 22021020 or 22021090

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu)

In re M/s. Rich Dairy Products (India) Pvt Ltd (GST AAAR Tamil Nadu) AAAR upheld the order of AAR and held  that The products ‘Richyaa Darner Lemon’ and ‘Licta Lemon’ to be supplied by the applicant are classifiable under CTH 22021020 and all others i.e. ‘Richyaa Darner Cola’, ‘Licta Cola’,...

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Incomes to be considered in Aggregate Turnover for GST Registration

In re Anil Kumar Agrawaal (GST AAR Karnataka)

The incomes received towards (i) salary/remuneration as a Non-Executive Director of a private limited company, (ii) renting of commercial property and (iii) renting of residential property and (iv) the values of amounts extended as deposits/loans/advances out of which interest is being received are to be included in the aggregate turnover...

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Psyllium Husk Powder falls under HSN 12119032: AAR

In re Sarda Bio Polymers Pvt. Ltd. (GST AAR Rajasthan)

In re Sarda Bio Polymers Pvt. Ltd. (GST AAR Rajasthan) The applicant is engaged in manufacture of Psyllium Husk Powder in Pali having GST registration number 08AARCS9529A1ZZ. The applicant intends to seek clarification on the classification and rate of GST applicable on the Psyllium Husk Powder. AAR held that Psyllium Husk Powder, a prepa...

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Mehendi /Henna powder falls under Chapter 33; Attracts 18% GST

In re Sunil Kumar Gehlot (Sunil Kumar & Co.) (GST AAR Rajasthan)

In re Sunil Kumar Gehlot (Sunil Kumar & Co.) (GST AAR Rajasthan) The applicant is engaged in manufacture of hair dye powder in Sojat city. The applicant intends to manufacture mehandi/henna powder in future and so wish to seek clarification on the classification and rate of GST applicable on the mehandi/henna powder. AAR held that [&h...

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AAR Ruling on Applicability of GST Composition Scheme & Applicable Tax Rate

In re Empathic Trading Centre (GST AAR Karnataka)

In re Empathic Trading Centre (GST AAR Karnataka) 1. The applicant is eligible to be in the composition scheme under section 10 of the CGST Act, 2017 if the turnover of services of the applicant does not exceed ten per cent of turnover in a State or Union territory in the preceding financial year or […]...

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GST on parched / puffed gram Hurigadale / Putani

In re Sri Bhagyalakshmi Trading Corporation (GST AAR Karnataka)

In re Sri Bhagyalakshmi Trading Corporation (GST AAR Karnataka) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? The puffed gram, commonly called as “Fried Gram” and as “Hurigadale” or “Putani” in Kannada are a. Exempt from tax under the CGST Act and Karnataka GS...

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No GST on Selling of printed religious books

In re Ideal Industrial Synergy Solutions Private Limited (GST AAR Karnataka)

In re Ideal Industrial Synergy Solutions Private Limited (GST AAR Karnataka) Whether selling of religious books attracts GST?  If taxable, what would be the rate of GST and HSN Code & If exempted, the category of exempted goods and HSN Code? The supply of books by the applicant to the religious schools are supply of […]...

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Supply of software not designed specifically for any customer is Supply of goods

In re Solize India Technologies Private Limited (GST AAR Karnataka)

In re Solize India Technologies Private Limited (GST AAR Karnataka) 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? The supply of software supplied by the applicant which is not designed and developed specific to any customer and sold without any customisation, quali...

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HLA Typing received from overseas laboratory is health care services & Exempt from IGST

In re DKMS BMST Foundation India (GST AAR Karnataka)

In re DKMS BMST Foundation India (GST AAR Karnataka) 1. The services of HLA Typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of “health care services by a clinical establishment” and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands...

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Poha bran classifiable under HSN 23024090- 5% GST Payable

In re Sri Basaveshwara Corporation (GST AAR Karnataka)

In re Sri Basaveshwara Corporation (GST AAR Karnataka) Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing unit? Poha bran is nothing but rice bran and is by product of Poha or Avalakki manufacturing process from paddy. Both rice bran and poha […]...

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GST Advance ruling cannot be given on matter pending before SC

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka)

In re Chamundeshwari Electricity Supply Corporation Limited (GST AAR Karnataka) The issue of the exemption activities carried out by the applicant with reference to administration and Pre and Post connection charges towards supply of electricity is pending before Honorable Supreme Court of India vide SLP Diary No.s 24733/2019 dated 09-08...

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Freight & insurance charges forms part of value of supply of power packs

In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka)

In re San Engineering & Locomotive Company Ltd. (GST AAR Karnataka) Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with se...

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GST on Boarding & Lodging facilities both on monthly & daily tariffs

In re Srisai Luxurious Stay LLP (GST AAR Karnataka)

In re Srisai Luxurious Stay LLP (GST AAR Karnataka) 1. Whether the daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax? The daily accommodation services ranging from Rs.300 to 500 per bed are eligible for exemption under Notification No. 12/2017- Central T...

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Leasing of Satellite Transponder falls under SAC Code 997319

In re New Space India Limited (GST AAR Karnataka)

In re New Space India Limited (GST AAR Karnataka) 1) Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? The service of Leasing of Satellite Transponders, covered under SAC 9973 19, falls under the Entry No. […]...

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Separate GST registration in other State not needed for execution of contract in that state

In re M/s T & D Electricals (AAR karnataka)

In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other than the principle place of business, a...

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No GST exemption on leasing of immovable property in the nature of hotel, inn, guest house

In re Sri. Taghar Vasudeva Ambrish (GST AAR Karnataka)

The contract of the applicant group with the Company is verified and found that what is given is an immovable property consisting of only rooms with attache toilets as per the Layout of the leased premises annexed to the Lease agreement and does not fit into the meaning of a dwelling which means a house....

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No exclusion of Govt subsidy granted to farmer from transaction value

In re M/s Megha Agrotech Private Limited (AAR Karnataka)

The amount of assistance received by the farmer or on account of the farmer from the Government Department has no bearing on the price and hence on the value of supply made by the applicant to the farmer and is not covered under section 15(2)(e) of the CGST Act, 2017....

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GST on second hand gold jewellery purchased from individuals (Non dealers)

In re Attica Gold Pvt. Limited (GST AAR Karnataka)

In re Attica Gold Pvt. Limited (GST AAR Karnataka) a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are […]...

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GST on letting out residential dwelling -AAR Application withdrawn

In re C. Ramappa (GST AAR Karnataka)

In re C. Ramappa (GST AAR Karnataka) Whether letting out the residential dwelling to a firm results in supply of service? An opportunity of hearing was given to the applicant on 03.2020 and Sri Rajesh Kumar T R, Chartered Accountant & duly authorised representative of the applicant appeared for the said hearing & reiterated the [&...

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18% GST Payable on transportation services forming part of composite works contract

In re Siemens Limited (GST AAAR Maharashtra)

In re Siemens Limited (GST AAAR Maharashtra) The Appellate Authority for Advance Ruling held as under: From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that t...

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ITC on GST charged by Contractor for hiring of buses for transportation of employees

In re YKK India Pvt Ltd (AAAR Haryana)

In re YKK India Pvt Ltd (AAAR Haryana) 1. Whether the applicant (YKK) is eligible to take input tax credit on GST charged by the Contractor for hiring of buses for transportation of employees? Yes, applicant is eligible to take input tax credit on GST charged by the Contractor for hiring of buses having approved […]...

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AAAR quashes AAR ruling considering Change in Law after ruling

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana)

In re Hero Solar Energy Pvt. Ltd. (GST AAAR Haryana) The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. The advance ruling dated 29.08.2018 obtained by the appellant is prior to the amendments made with [&hel...

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Classification of Royalty Payment & GST Rate applicable on extraction of iron

In re Cosme Costa and Sons (GST AAR Goa)

The royalty paid by M/s Cosme Costa & Sons in respect of mining lease is classifiable under sub heading 997337- 'Licensing services for the right to use minerals including its exploration and evaluation' and is subject to levy of GST @ 5% till 31.12.2018 and thereafter @ 18% under reverse charge basis;...

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Applicability of GST on Remuneration to Director

This is the most important topic on which problems are faced by various Companies while calculating GST liability. Question is that whether payment to Director in the form of remuneration will attract GST or not. Answer to above question is that Companies will have to pay GST on the remuneration they dole out to directors, […]...

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GST on transfer of business as a going concern

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand)

In re M/s Rajeev Bansal and Sudershan Mittal (GST AAR Uttarakhand) Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST? From the record we fin...

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Exchange when goods are supplied within India and billing is to be done in foreign currency

In re Bharat Heavy Electricals Ltd. (GST AAR Uttarakhand)

In case where goods are supplied within India and billing is to be done in foreign currency, which exchange rate to be applied rate prescribed for export of goods or for import of goods?...

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GST on Licensing services for right to use minerals including its exploration & evaluation

In re Ajay Kumar Dabral (GST AAR Uttarakhand)

In re Ajay Kumar Dabral (GST AAR Uttarakhand) What is the classification of the service provided by Garhwal Mandal Vikas Nigam (GMVN) to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)? What is the Rate of GST on given service for which royalty is being paid? (i) The services rendered […]...

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GST rate on Licensing Services for right to use minerals including its exploration & evaluation

In re  Kuldeep Singh Batola (GST AAR Uttarakhand)

In re  Kuldeep Singh Batola (GST AAR Uttarakhand) What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)? The services rendered by M/s GMVN to the applicant during the period […]...

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GST on imported goods supplied directly from port of import to customer

In re Kardex India Storage Solution Pvt. Ltd. (GST AAR Karnataka)

The place of supply in case of import of goods, is the location of the importer in terms of section 11(a) of the IGST Act 2017 and in the case of applicant the location of the importer is the state of Karnataka where the applicant has obtain the GST registration. Therefore, the applicant though import the goods to the port nearest to the ...

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GST Appellate Authority can condone delay of upto 30 days only

In re the Deputy Conservator of Forests (GST AAAR Karnataka)

In re the Deputy Conservator of Forests (GST AAAR Karnataka) It is evident that GST Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of […]...

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No ITC on goods or services used in construction of shopping Mall for leasing: AAAR

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka)

In re Tarun Realtors Pvt. Ltd. (GST AAAR Karnataka) Restriction contained in Section 17(5)(d) is applicable to goods and services received by a taxable person for construction of an immovable property. When goods and services are received by a taxable person for construction of plant or machinery, there is no bar on eligibility to input [...

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GST payable on supply of purified water to public in empty unsealed cans

In re Water Health India Private Limited (GST AAR Karnataka)

In re Water Health India Private Limited (GST AAR Karnataka) Whether supply of purified water to public in empty unsealed cans is exempt under GST law? Supply of purified water whether in sealed container or unsealed container not entitled for GST exemption as the purified water excluded from the Sl. No. 99 of notification No. […]...

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GST on Issuance of NOC to private persons, for change of name

In re Department Of Printing, Stationery and Publications (GST AAAR Karnataka)

In re Department Of Printing, Stationery and Publications (GST AAR Karnataka) Issuance of No Objection Certificate (NOC) to private persons, for change of name This category covers the questions bearing number 23, 24 & 25, which deals with issuance of No Objection Certificate (NOC) to private persons, for change of name. Private indiv...

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GST on amounts collected towards Local Area Development, which form part of value of lease/rental services

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka)

In re Karnataka Solar Power Development Corporation Limited (GST AAR Karnataka) 1. The amount collected by the applicant towards LAD fund forms part of value of supply of rental/leasing service and hence is taxable under forward charge mechanism. 2. The applicable SAC for the impugned activity is 997212. 3. The exemption under S1.No.3 or ...

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No GST exemption if person administering Ayurveda treatment are not ‘authorised medical practitioners’

In re OPTM Health Care Private Limited (GST AAR West Bengal)

The Applicant claims that it administers certain plant-based medications for the treatment of osteoarthritis and disorders of similar nature. The medicaments are not supplied standalone, but ancillary to the supply of health care service. lt is a composite supply of health care service called 'phytotherapy'. Applicant further submits that...

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GST on power supply & distribution network installed for Metro Rail

In re ABB lndia Ltd (GST AAR West Bangal)

In re ABB lndia Ltd (GST AAR West Bangal) SCADA, in the context of the Applicant’s supply to RVNL, is the system that controls and monitors the electrical network of the metro, enabling the operator to issue suitable commands to be followed in the operation of the metro. Using the SCADA interface, the operator sends […]...

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GST on Pouch Filling Machine used in milk dairy

In re Magnam Netlink Private Limited (GST AAR Gujarat)

In re Magnam Netlink Private Limited (GST AAR Gujarat) Agricultural Produce shall not include further processed produce other than such processing is done by a cultivator or producer which does not alter its essential characteristics. Therefore the milk on which processes have been carried out by other than a cultivator or a producer shal...

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No work contract when major part of contract is supply of goods

In re Prasa Infocom & Power Solutions Private Limited (GST AAR Maharashtra)

In re Prasa Infocom & Power Solutions Private Limited (GST AAR Maharashtra) From the discussions made above we find that, as per the subject agreement and documents submitted by the applicant, the major part of the contract is supply of goods. These goods are sold to the client by the applicant and they receive separate […]...

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Rice Bran (22+oil) falls under HSN 38259000; Attracts 18% GST

In re Pratham Agro vet Industries (GST AAR Gujarat)

In re Pratham Agro vet Industries (GST AAR Gujarat) The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act. FULL TEXT OF […]...

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GST liable on Goods Purchased & Sold Outside India: AAR

In re Sterlite Technologies Ltd (GST AAR Gujarat)

In re Sterlite Technologies Ltd (GST AAR Gujarat) The Gujarat bench of Authority for Advance Ruling recently passed a ruling in case of M/s. Sterlite Technologies Ltd (applicant) which brought a sense of ambiguity in the minds of taxpayers. The Applicant sought advance ruling on two transactions which it propose to undertake. However, In ...

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GST on sprinklers systems for use in Drip irrigation system: AAR allows withdrawal of application

In re Arihant Plast (GST AAR Rajasthan)

In re Arihant Plast (GST AAR Rajasthan) Questions asked by Appellant 1. Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irriga...

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AAR cannot rule on documents required to prove receipt of proceeds in foreign currency

In re Thinklab Edusoft LLP (GST AAR Rajasthan)

In re Thinklab Edusoft LLP (GST AAR Rajasthan) In the instant case, we observe that the following question sought by the applicant are outside the scope of Section 97(2) of CGST Act 2017 therefore the application is liable for rejection without going in to the merit of the case under Section 98(2) of CGST Act […]...

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IGST paid under RCM eligible for ITC

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka)

In re Fom Aluminium Machines Pvt. Ltd. (GST AAR Karnataka) The third question which reads as ‘Is IGST paid under RCM eligible for ITC?’ The levy of IGST is only on the inter-state supplies and importation of goods/services is treated as inter-state supply, in terms of Section 7(2)/7(4) of the IGST Act 2017 respectively. The [&...

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Whether printing service received locally is export when a foreign buyer is paying consideration in US dollars?

In re Swapna Printing Works Private Limited (GST AAR West Bengal)

In re Swapna Printing Works Private Limited (GST AAR West Bengal) Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars? The Applicant’s supply of the composite printing service is taxable under SI No. 27(i) of Notification No. 11/2017 — Central Tax (Rate) dated 28/06/20...

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Local Authority within the meaning of section 2(69)(c) of GST Act entitled to GST Exemption

In re Newtown Kolkata Development Authority (GST AAR West Bengal)

In re Newtown Kolkata Development Authority (GST AAR West Bengal) The Applicant is a local authority within the meaning of section 2(69)(c) of the GST Act and is entitled to the exemptions available on the services it supplies in terms of the various entries of Notification No 12/2017 Central Tax (Rate) dated 28/06/2017 (corresponding Sta...

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GST on Popcorn manufactured by heating of raw corn/maize grains

In re Jay Jalaram Enterprises (GST AAR Gujarat)

In re Jay Jalaram Enterprises (GST AAR Gujarat) The product namely ‘[J.J.’s] POP CORN’, manufactured from raw corn/maize grains, which, by heating turn into puffed corns/popcorns and then to make it palatable other ingredients like salt and turmeric powder along with oil are added to it fits the description as ‘Pre...

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