AAR Rulings - Page 3

GST on design, realisation, integration & commissioning of Wind Tunnel for ISRO

In re M/s Tata Projects Limited (GST AAR Kerala)

In re M/s Tata Projects Limited (GST AAR Kerala) Advance Ruling regarding Design, realisation, integration and commissioning of 1.2m trisonic wind tunnel at VSSC, ISRO, Thiruvananthapuram. Whether the supply under the contract for ‘Design, Realisation, Integration and Commissioning of 1.2m Trisonic Wind Tunnel at Vikram Sarabhai Spa...

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Agricultural implements used for rubber tapping are exempted from GST

In re M/s. Geo Thomas & Company (GST AAR Kerala)

Spout, cup holder and latex collection cup are agricultural implements exclusively used for rubber tapping come under the classification HSN 8201 90 00 other hand tools of the kind used in agricultural, horticulture or forest, As such these items are exempted from GST....

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GST on traditional Kerala snacks & Baked Chips sold under trade / brand name

In re Mr. P.M. Sankaran (GST AAR Kerala)

Peanut candy and Gingelly candy, uniappam, neyyappam, kinnathappam, kalathappam, rice ball (ariyunda) and avil vilayichathu are taxable @5% GST and achappam, kuzhalappam, madakku, pottiappam, thatta / thattavada and murukku are taxable @12% GST if sold under a brand / trade name and @5% otherwise. Baked chips are taxable @12% GST....

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Cervical Pillows is taxable @18% GST

In re M/s. Dynamic Techno Medicals Pvt. Ltd. (GST AAR Kerala)

The authorized representative of the applicant was heard, It is pointed out that the 'Therapeutic Cervical Pillow' is made up of hypo-allergenic, high quality polyurethane foam with 100% cotton cover. The product is usually used by patients who suffer with cervical spondylitis, cervical sprain headache etc....

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Disposalble underpad is taxable @12% GST

In re M/s. Dobersun Products Pvt. Ltd. (GST AAR Kerala)

The disposable underpad is functionally similar to sanitary towels as both are responsible for absorbing body fluids and keeping the respective body parts dry Therefore, the product is appropriately classifiable under HSN 9619 00 90 - Others....

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GST not payable on volume discount where no GST adjustment is made: AAR

Volume discount received on purchases and sales through credit note without any adjustment of GST is not liable for GST. Further, since amount received in the form of credit note is actually a discount and not a supply by Applicant to Authorized supplier, the Applicant need not issue tax invoice for this transaction....

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GST payable on reimbursement of discount / rebate from principal company

In re M/s. Santhos Distributors (GST AAR Kerala)

In re M/s. Santhos Distributors (GST AAR Kerala) It is established from the statement of the applicant that the prices of the products supplied by the applicant is determined by the supplier /principal company and the applicant has no control on the price of the products. Therefore, it is evident that the additional discount given [&helli...

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GST on value of scrap held with job work unit

In re M/s.Industrial Engineering Corporation (GST AAR Kerala)

In this case, the. applicant is not collecting the scrap of raw materials from the job work place due to the fact that if the applicant has collected the same the applicant would suffer excess amount for transportation and labour charges for the scrap than the cost realizable from the scrap. However, the job work unit, would pay GST on an...

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Supply of goods & services identifiable separately cannot be treated as composite supply

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala)

In re M/s. Vista Marine and Hydraulics (GST AAR Kerala) Whether the supply of spore parts / accessories and repair service can be considered as composite supply wherein the principal supply is repair service and hence the rate of tax for all the supplies, consisting of spare parts / accessories and repair service, be taken […]...

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GST on supply of implants /artificial limbs during treatment & on supply of wheel chairs, tricycles

In re M/s. Baby Memorial Hospital Ltd. (GST AAR Kerala)

The supply of artificial body parts / devices such as heart valve, artificial kidney, artificial joints, and coronary stents etc which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services. In case of artificial body parts / devic...

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