AAR Rulings - Page 4

NO ITC on project development services for immovable property construction

In re Deendayal Port Trust (erstwhile Kandla Port Trust) (GST AAR Gujarat)

The Input Tax Credit shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immo...

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BOPP Laminated PP Woven Sacks falls under HS code 3923; Attracts 18% GST

In re Mount Fab Packaging LLP (GST AAR Gujarat)

The product  BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST....

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AAR liable for rejection as issue is pending before Hon’ble SC

In re Vikram Traders (GST AAR Karnataka)

In re Vikram Traders (GST AAR Karnataka) It is pertinent to mention here that the Department has filed an appeal under SLP No.26696/2019 before the Hon’ble Supreme Court of India, against the order of the Hon’ble High Court of Orissa supra. Thus the issue is pending before the Hon’ble Supreme Court and therefore the said...

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GST on street lighting activity under Energy Performance Contract

In re Karnataka State Electronics Development Corporation Limited (GST AAR Karnataka)

The street lighting activity under the Energy Performance Contract dated 05.12.2016 amounts to composite supply where the principal supply is that of supply of goods....

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GST TDS not applies on supply to Howrah Municipal Corporation

In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal)

In re Dolphin Techno Waste Management Private Limited (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible ...

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GST TDS Notifications not applies to exempt supply

In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal)

In re Dipak Kanti Mazumder Dynamic Engineers (GST AAR West Bengal) The TDS Notifications bring into force section 51 of the GST Act, specifying the persons under section 51(1)(d) of the Act and have mandated and laid down the mechanism for deduction of TDS. These notifications, therefore, are applicable only if TDS is deductible on [&hell...

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No ruling on classification issue by AAAR as matter is pending in a proceeding

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka)

Assistant Commissioner of Commercial Taxes Vs. Karnataka Co-operative Milk Producers Federation Ltd. (GST AAAR Karnataka) The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared void ab initio as it was vitiated by the process of suppression of material facts. Therefore , the appellate authori...

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Commission earned from auctioning of flowers not eligible for GST exemption

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka)

In re International Flower Auction Bangalore Ltd (GST AAAR Karnataka) The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for...

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GST on shifting / erection of electrical lines for Main Contractor of NHAI

In re Gaurish Sharma (G K Enterprises) (GST AAR Rajasthan)

In re Gaurish Sharma (G K Enterprises) (GST AAR Rajasthan) Applicant is proposing to submit a bid for shifting / erection of electrical lines only to M/s Sadbhav Jodhpur Ring Road Pvt. Ltd who is the main Contractor of NHAI. Thus the activity to be carried out by the applicant is restricted to shifting / […]...

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GST on Contracts by Tamil Nadu Water Supply and Drainage Board

In re The Indian Hume Pipe Company Limited (GST AAR Tamilnadu)

In re The Indian Hume Pipe Company Limited (GST AAR Tamilnadu) 1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018-C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? The exemption from CGST under Sl.No. 3A of the Notification N...

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Electroplating is Supply of service classifiable under Heading 9988

In re Electroplating And Metal Finishers (GST AAR Tamilnadu)

1. The activity of electroplating undertaken by the applicant is 'Supply of service' and is classifiable under Heading '9988- Manufacturing services on Physical Inputs owned by others'....

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GST applicable on transfer of title in moulds

In re Automative Components Technology India Private Limited (GST AAR Tamilnadu)

'Transfer of the title in goods' is supply of goods. In the case at hand there is transfer in title of moulds for a consideration and the supply is in the course of business therefore, the same constitutes supply of goods and GST is liable to be paid on such supply....

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Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300

In re Ponraj (GST AAR Tamilnadu)

In re Ponraj (GST AAR Tamilnadu) Whether the category of product ‘Non-woven PP Rice Bags / Sacs’ falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? 1. The Non-woven fabric bags called as ‘Rice Bag’ falls under HSN 63053300. 2. The applicable rate for the bag of […]...

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GST on Mobilization Advance received prior to implementation of GST

In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Tamilnadu)

In re Shapoorji Pallonji and Company Pvt. Ltd. (GST AAR Tamilnadu) 1. Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the a...

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ITC on works contract services for leasing- AAR Allows Application withdrawal

In re Smt. Kamalavadani Udayakumar (GST AAR Tamilnadu)

In re Smt. Kamalavadani Udayakumar (GST AAR Tamilnadu) Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? The applicant vide her letter dated 16.01.2020 has stated that she had gone through the decision of the Hon’ble Authority for Advance [&hell...

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Question raised already pending before HC: AAR rejects Application

In re Padmavathi Hospitality & Facilities Management Service (GST AAR Tamilnadu)

In re Padmavathi Hospitality & Facilities Management Service (GST AAR Tamilnadu) The decision of the Honb’le High Court on the writ will be applicable on the GST authorities who are also the respondents in the writ. This Authority functions within the limitations prescribed under Section 97 and 98 of the GST Act 2017. In as [&he...

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GST on printing of content provided by customer on PVC banners & Supply of Such Banner

In re Macro media Digital Imaging Pvt. Ltd. (GST AAR Karnataka)

In re Macro media Digital Imaging Pvt. Ltd. (GST AAR Karnataka) 1. The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of service. 2. The classification of aforesaid supply of service is 9989 of the scheme of classification ...

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HSN classification for supply of Bus- Applicant allowed to withdraw application

In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka)

In re Enlivening Technologies Pvt. Ltd. (GST AAR Karnataka) What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation and What would be the...

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18% GST on sub-contract of Skill Development services to MSSDS

In re M V Infra Services Pvt. Ltd. (GST AAR Karnataka)

In re M V Infra Services Pvt. Ltd. (GST AAR Karnataka) What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibil...

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GST under reverse charge on Pre and Post Registration on University

In re Hemchand Yadav Vishwavidyalaya (GST AAR Chhattisgarh)

In re Hemchand Yadav Vishwavidyalaya (GST AAR Uttarakhand) The applicant being only registered as a Tax deductor under Section 51 of the CGST and CGGST Act holding GSTIN-22AAAJH0647Q1DD and not having any another GSTIN as supplier of goods or services till 24-6-2019 would not be liable for under reverse charge, in view of the exclusions [...

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Remuneration to director attracts GST under RCM

In re Clay Crafts India Pvt. Ltd. (GST AAR Rajasthan)

In re Clay Crafts India Pvt. Ltd. (GST AAR Rajasthan) Clay Craft India Pvt Ltd has filed an application before the Rajasthan bench of the AAR to sought clarification on  Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract and  […]...

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GST on Access Card printed & supplied based on contents provided by customers

In re Pattabi Enterprises (GST AAAR Karnataka)

In re Pattabi Enterprises (GST AAAR Karnataka) (i) The ‘Access Card’ printed and supplied by the Appellant based on the contents provided by their customers is a supply of goods and is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sh...

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Synopsis of 18 recent advance rulings under GST

Article contains synopsis of 18 recent advance rulings under GST pronounced by Advance Ruling Authorities of Various States ‘Advance ruling’ means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section (1) of section 1...

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APIIC is Govt entity but no GST rate benefit on business-activities

In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh)

In re DEC Infrastructure and Projects (I) Pvt. Ltd. (GST AAR Andhra Pradesh) Andhra Pradesh Industrial Infrastructure Corporation Ltd. (APIIC) was formed in 1973 by the GO No: 831 dated 10-SEP-1973 issued by Government of Andhra Pradesh. As seen from the share holding ratios of the 41st Annual Reports for the years 2013-14 is made [&helli...

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AAR not maintainable as applicant has not undertaken supply in subject case

In re Anju Kushal Jain (GST AAR Maharashtra)

Section 95 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 case. In fact, the applicant is a recipient of property in subject transaction....

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Transformers’ supplied to Indian Railways covered under HSN ‘8504’

In re Rishab Industries (GST AAR Maharashtra)

Transformers' supplied to Indian Railways, by the applicant, are covered under HSN '8504' and Sr. No. 375 of Schedule III of the Notification 1/2017 Central Tax (Rate) dated 28.06.2017 and therefore subjected to GST@ 18%....

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GST leviable on sale of TDR/FSI received for surrendering joint rights in land

In re Vilas Chandanmal Gandhi (GST AAR Maharashtra)

GST is payable at the rate of 18% (9% + 9%) on transfer of development rights or FSI (including additional FSI), under SI. No. 16, item (iii) of Notification No. 11/2017 - Central Tax (Rate) dated 28-06-2017 (Heading 9972)....

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18% GST on Restaurant services at a place where Room Tariff is Rs. 7500 & above

In re Kutting Fusion Hospitality LLP (GST AAR Maharashtra)

In re Kutting Fusion Hospitality LLP (GST AAR Maharashtra) As per Sr. No. 7(iii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017. as amended, supply of food or drinks in a restaurant for consumption within the restaurant premises or away from the restaurant premises, where the restaurant is located in the premises of hotels, inns, g...

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AAR cannot decide on issue of validity of certificates used by end-users of subject products

In re Equitron Medica Pvt. Ltd. (GST AAR Maharashtra)

Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of validity of certificates used by end-users of subject products. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters....

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GST on membership fees from LMOs- Applicant allowed to withdraw application

In re Junior Chamber International India (GST AAR Maharashtra)

In re Junior Chamber International India (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Junior Chamber International India, vide reference ARA No. 43 dated 13.09.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present applicat...

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Visvesvaraya National Institute of Technology is not a Govt. Authority: AAR

In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra)

In re Security and Intelligence Services (India) Ltd (GST AAR Maharashtra) Visvesvaraya National Institute of Technology (VNIT) has neither been set up by an Act of Parliament or a State Legislature, nor has been established by any Government, with ninety percent or more participation by way of equity or control, to carry out any functio...

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ITC Refund: AAR allows applicant to withdraw application

In re DTL Ancillaries Limited (GST AAR Maharashtra)

In re DTL Ancillaries Limited (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s DTL Ancillaries Ltd. vide reference no. ARA No. 49 dated 04.10.2019 is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA The present application was filed under Sec...

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GST: No ITC to Co-op Hsg. Soc. on replacement of existing lift

In re Las Palmas Co-Operative Housing Society Limited (GST AAR Maharashtra)

To summarize, Manufacture, Supply, Installation and Commissioning of Lifts/ Elevators is in the nature of Works Contract activity which results in creation of an immovable property. Hence in view of the above discussions and Explanation to Section 17 of the CGST Act, we are of the opinion that the applicant is not entitled to ITC of GST p...

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No advance ruling if question raised not pertain to supply of goods or services

In re Municipal Corporation of Greater Mumbai (GST AAR Maharashtra)

As per provision of section 95 of CGST ACT, this authority can give a ruling to an applicant on matters or questions raised, in relation to the supply of goods or services or both being undertaken or proposed to be undertaken by the applicant....

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No advance ruling If primarily, no sale of goods by applicant

In re Wise Design Communications Pvt. Ltd. (GST AAR Maharashtra)

From the submissions made on this issue it is seen that the applicant neither owns the said goods nor delivers the same to their customers. Applicant only facilitates the transaction between the buyer and the seller through their website and acts as an intermediary. We find that there is no sale of goods undertaken by the applicant in thi...

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AAR have no jurisdiction to rule on place of supply of Goods/Services

In re Mayank Vinodkumar Jain (GST AAR Maharashtra)

On perusal of the provision of section 97(2), we find that the question on the determination of place of supply has not been covered in the above set of questions, on which advance ruling can be given. Therefore, we do not have jurisdiction to pass any ruling on such questions which involve the determination of the place of supply of good...

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Whether crushing of grains for distribution through PDS is exempt supply

In re Sakshi Jhajharaa (GST AAR West Bangal)

In re Sakshi Jhajharaa (GST AAR West Bangal) The Applicant intends to make the composite supply as above to the State Government. The recipient is, therefore, the State Government. The Applicant intends to crush the food grains belonging to the recipient and deliver the crushed grains to the recipient after packing. If the terms of [&hell...

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No GST exemption to RWA if per member monthly contribution exceeds Rs. 7500

In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka)

In re Vaishnavi Splendour Homeowners Welfare Association (GST AAAR Karnataka) The contention of the Appellant is that contributions upto an amount of Rs 7500/- per member per month are exempted from GST by virtue of the above entry and for contributions above Rs 7500/- per member per month, the difference amount alone is liable to [&helli...

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ITC not admissible on goods and services used in construction of warehouse used for letting out on rent

In re Unity Traders (GST AAR Madhya Pradesh)

ITC is not admissible on the goods and services received and used in the construction of warehouse used for letting out on rent as per the Section 17(5)(d) of CGST Act, 2017....

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AAR held supply of water as part of maintenance services despite separate contract

In re Latest Development Advisory Ltd. (GST AAR Rajasthan)

In re Latest Development Advisory Ltd. (GST AAR Rajasthan) In the instant case, we find that the applicant is providing services to the society (RWA) in two parts viz. all services of maintenance (other than supply of water) and supply of water. We further observe that as a general practice across trade and market, the […]...

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NFC Board manufactured with Rice husk mainly classifiable under CTH 441193

In re Papaka Herbs & Spices Private Limited (GST AAR Tamil Nadu)

In re Papaka Herbs & Spices private Limited (GST AAR Tamil Nadu) Whether the Rice Husk Board manufactured by the applicant comprising of Natural Fibre (Rice Husk Powder); Calcium carbonate, recycling waste and other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and [&hell...

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GST on Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour

In re Chellasamy Nadar Deivarajan (Mahalakshmi Store) (AAR Tamilnadu)

In re Chellasamy Nadar Deivarajan (Mahalakshmi Store) (AAR Tamilnadu) Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding sal...

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Fortified Rice Kernels FRK classifiable under HSN 19049090

In re JVS Foods Pvt Ltd (GST AAR Rajasthan)

AAR held that Fortified Rice Kernels FRK manufactured and supplied by the applicant is classifiable under HSN 19049090 and attracts GST @ 18% (SGST 9 % + CGST 9 %)....

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18% GST payable on parking services provided by Contractor of Market Committee

In re Pushpa Rani Pabbi (GST AAR Punjab)

Whether the parking lot services provided by the Contractor appointed by the Market Committee, which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243 of the Constitution....

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Rubber Pad falls Under Chapter 4016 of GST Tariff Act 2017

In re V K Enterprises (GST AAR Uttarakhand)

Rubber Pad falls under Chapter 4016 of the GST Tariff Act 2017 and attract GST @ 18% [9% CGST + 9% SGST] as on date. In re V K Enterprises (GST AAR Uttarakhand); ...

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GST on sub-contract pertaining to construction / widening of road by NHAI

In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab)

In re S.P. Singla Constructions Pvt. Ltd. (GST AAR Punjab) Question: What is the classification of the ‘Works Contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction cont...

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AAR cannot give ruling on issue pending with SGST Authorities

In re G.B Pant University of Agriculture and Technology (GAT AAR Uttarakhand)

Since the question raised in the application is pending with SGST Authorities under the provisions of this Act, therefore as per proviso to section 98(2) of the Act the said application filed by the applicant is hereby not admitted....

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GST on leasing goods vehicles to GTA where right to use is transferred

In re Ishan Resins & Paints Limited (GST AAR West Bengal)

In re Ishan Resins & Paints Limited (GST AAR West Bengal) Classification of the service of leasing goods vehicles to GTA where the right to use is transferred The Applicant intends to lease out vehicles like trucks, tankers etc. that are designed to transport goods. The control and possession of the vehicle will be transferred [&helli...

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GST on Filters manufactured solely for use by Indian Railways

In re Parker Hannifin India Pvt Ltd, (GST AAAR Karnataka)

Filters manufactured by the Appellant solely and principally for use by the Indian Railways and supplied directly to the Indian Railways are classifiable under Chapter Heading 84.21 of the Customs Tariff. The classification of the subject goods will not change if the same are supplied to a distributor instead of Indian Railways and the di...

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12% IGST payable on import of Pharmaceutical Reference Standards

In re Chromachemie Laboratory Private Limited (GST AAAR Karnataka)

The Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017-Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at t...

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GST on ‘Reagents’ used for laboratory testing of water samples- AAR application withdrawn

In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka)

In re HACH DHR India Pvt. Ltd. (GST AAR Karnataka) Whether the applicants are correct in contending that the ‘Reagents’ used by the applicant for laboratory testing of water samples should be classified under Sl. No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017? But ...

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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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Sri Satya Sai Water Supply Project Board is not a Govt entity: AAR

In re Sri Satya Sai Water Supply Project Board (GST AAR ANdhra Pradesh)

In re Sri Satya Sai Water Supply Project Board (GST AAR Andhra Pradesh) 1. Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017? The applicant is constituted by the Government [&hell...

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GST on Goods supplied under turnkey Contract in case of multiple independent contracts

In re Vihan Enterprises- Swati Dubey (GST AAR Madhya Pradesh)

Goods supplied under a turnkey Contract, where there are multiple independent contracts, of which some are not in the nature of Works Contract, shall not be included in the value of contract in the nature of a works contract merely on account of the fact that goods are being supplied under Turnkey Contract, part of which is in the nature ...

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GST exempt on Rural Electrification work falling under article 243G

In re Madhya Pradesh Paschim Kshetra Vidyut Vitran Co. Ltd. (GAT AAR Madhya Pradesh)

The work entrusted to the applicant as mentioned above is covered under the article 243G of the constitution as the function entrusted to the Panchayat i.e., Rural Electrification including distribution of Electricity. However, the applicant work is not covered under Article 243W of the constitution as the function entrusted to the munici...

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AAR cannot admit an application where question raised is already decided in any proceedings in the case of an applicant

In re Innovative Clad Solutions (ICS) (GST AAR Madhya Pradesh)

Authority shall not admit the application where the question raised in the application is already decided in any proceedings in the case of an applicant....

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GST on Sale of Land after development by Developer for Landowner

In re Vidit Builders (GST AAR Madhya Pradesh)

In re Vidit Builders (GST AAR Madhya Pradesh) In the instant case what the applicant receives as their remuneration for the provision of the services or development of the land and their subsequent activities related to the sale of the plot is an amount equal to 40% of the open market value of each plot. […]...

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Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal)

In re East Hooghly Agro Plantation Pvt. Ltd. (GST AAAR West Bangal) On examination of samples produced by the Appellant during the course of hearing it is clear that as the principal characteristic of tarpaulin is water proofing. unless the HDPE woven fabric is laminated it cannot be used to make tarpaulin. The process of […]...

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Whether loading & unloading service of yellow peas at the port is exempt supply?

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal)

In re T P Roy Chowdhury & Company Pvt. Ltd. (GST AAAR West Bangal) There is no dispute that raw whole yellow peas are agricultural produce covered under serial no. 45 of the Rate Notification and are exempted goods. However, this particular consignment of raw whole yellow peas was harvested in foreign land and the […]...

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Whether printing of advertising material is a supply of service under GST

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

In re Macro Media Digital Imaging Pvt. Ltd. (GST AAAR West Bangal) In the present case, the Appellant prints the content provided by the recipient on the base of PVC, paper, etc., where it provides both the printing ink and the base material. There cannot be any doubt that the content that is printed on […]...

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Mixed Supply of duty credit scrip with other Services attracts 18% GST

In re RB Shah Enterprises India Private Limited (GST AAR Tamilnadu)

The applicant supplies consultancy services to the clients relating to the Customs/DGFT/other statutory requirements for import of goods. by advising, updating on the incentives available, facilitating for the same, documents preparation related to duty payments, tracking of the goods, etc ....

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Paper based gift vouchers classifiable under CTH 4911

In re Kalyan Jewellers India Limited (GST AAR Tamilnadu)

In the case of paper based gift vouchers classifiable under CTH 4911 the applicable rate is 6% CGST as per Sl.No. 132 of Schedule II of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017 and 6% SGST as per Sl.No. 132 of Schedule II of Notification Ms. No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended....

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No ITC on construction of an immovable property on own account

In Sree Varalakshmi Mahaal LLP (GST AAR Tamil Nadu)

In Sree Varalakshmi Mahaal LLP (GST AAR Tamil Nadu) Section 17(5) (d) provides that no ITC is available in respect of any goods or services received by a taxable person for construction of an immovable property on his own account even if such inputs and input services are used in the course and furtherance of […]...

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GST Tax liability on medicines supplied to in-patients through pharmacy

In re CMC Vellore Association (GST AAR Tamil Nadu)

In re CMC Vellore Association (GST AAR Tamil Nadu) 1. Tax liability on medicines supplied to in-patients through pharmacy Medicines, drugs, stents, consumables and implants used in the course of providing health care services to in-patients admitted to the hospital for diagnosis, or medical treatment or procedures is a composite supply of...

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AAAR ruling on Value to be adopted for supply to distinct person

In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu)

In re Specsmakers Opticians Private Limited (GST AAAR Tamil Nadu) The issue before us relates to determination of value to be adopted in respect of supply to distinct persons of the appellant in the course of business. appellant, has claimed before the Lower Authority that applying the Second Proviso to Rule 28 of CGST Rules […]...

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ITC paid on lease/hire of cranes for furtherance of business allowable

In re Sanghvi Movers Limited (GST AAAR Tamilnadu)

In re Sanghvi Movers Limited (GST AAAR Tamilnadu) The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 Applying the statutory […]...

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Procedure on receipt of application by Income Tax AAR

In the last two articles, we have discussed the Concept of Advance Ruling under Income Tax Act 1961 and Application for seeking Advance Ruling under Income Tax Act’1961....

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Bio Processed Meal not falls under HS Code 23099090- GST Payable

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

In re Vippy Industries Ltd. (GST AAR Madhya Pradesh) The Product Preparation of a kind used in Animal Feeding – Bio Processed Meal is not entitled to classify under HS Code 23099090 and therefore not entitled for the benefit of Notification No. 02/2017-CT(Rate) dated 28.06.2017 and corresponding notification issued under MPGST Act. ...

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Pooja oil classifiable under Chapter sub-heading 1518 00 40: AAAR

In re S.K. Aagrotechh (GST AAAR Karnataka)

In re S.K. Aagrotechh (GST AAAR Karnataka) Having concluded that Pooja Oil is classifiable under sub-heading 1518 00 40 of the Customs Tariff as inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included, let us now determine the GST […]...

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Power of GST Appellate Authority to condone delay in filing appeal

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)

It is evident that this 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 the CGST Act is concerned, the crucial words are "not exceeding thirty days" used in the proviso to sub-se...

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Classification of a non edible preparation used in confectionary business

In re Ambo Agritec Pvt Ltd (GST AAR West Bangal)

Baked food preparations of flour are classifiable under HSN 1905, which includes bread, pastries, cakes, biscuits and other bakers' wares. Explanatory Notes to HSN, Third Edition, published by the World Customs Organization (hereinafter EN) clarifies that the heading 1905 includes all bakers' wares, except when it contains 20% or more by ...

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Classification of composite service of selling advertisement space as an agent and printing service

In re lnfobase Services Pvt Ltd. (GST AAR West Bangal)

Selling of space for advertisement, when made as an intermediary, is classifiable under SAC 998362, which excludes sale of advertising space in print media (SAC 998363) and is taxable @ 18% under SI No. 21(ii) of the Rate Notification....

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AAR not allowed to answer question raised by Non-supplier

In re NRB Hydraulics Pvt. Ltd. (GST AAR Maharashtra)

The applicant have themselves submitted that the scrap is the property of the vendors. Hence question with respect to taxability of sale/supply of such scrap can be raised only by the concerned vendors and not by the applicant. Hence in view of the provisions of Section 95 of the GST Act, since the supply of scrap, will not be undertaken/...

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Time barred ARA order rectification application not maintainable

In re Shri J.J. College of Architecture Consultancy Cell (GST AAR Maharashtra)

Further, the applicant has filed rectification application on 10.10.2019 which is beyond the statutory limit of six months as prescribed under Section 102 of CGST Act/MGST Act, 2017. It is delayed and barred by limitation. Therefore, the said application is not found tenable under scope of rectification. Hence it is rejected....

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AAR cannot decide on Surrender of GST registration

In re Maneckji Cooper Education Trust (GST AAR Maharshtra)

In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters....

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Tamarind kernel falls under HSN Code 1207

In re Kalagarla Suryanarayana Son (GST AAR Andhra Pradesh)

In re Kalagarla Suryanarayana Son (GST AAR Andhra Pradesh) Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or Not? Basic issue before us is whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209 (Forest Trees Seed) or not. The appellant at the time of Personal Hearing admitted […...

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Labour supply services classifiable under Chapter head 9986

In re Manju Devi, (M/s M.D. Enterprises) (GST AAR Rajasthan)

Exemption available to 'supply of farm labour' services falling under Chapter heading 9986 under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated Tax (rate) dated 28.06.2017 is not available to supply of manpower services falling under SAC 99851....

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No GST on Labour contract services for construction of flats under PMAY

In re Sevak Ram Sahu (M/s. S.R.S. Enterprises) (GST AAR Rajasthan)

Services of pure labour contract supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works under PMAY is exempted from GST vide Entry 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 ...

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GST on printing of content provided by customer on poly Vinyl Chloride banners

In re Macro Media Digital Imaging Private Limited (GST AAR Andhra Pradesh)

In re Macro Media Digital Imaging Private Limited (GST AAR Andhra Pradesh) 1. Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods? The applicant in the instant case takes up the supply of trade advertising materia...

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Tamarind Seed falls under HSN Code 1207; 5% GST Applicable

In re Sri Venkata Vijaya Durga Traders (GST AAR Andhra Pradesh)

In re Sri Venkata Vijaya Durga Traders (GST AAR Andhra Pradesh) Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not? The Tamarind Seed as referred by the applicant is classified under schedule -I as per Sl-No. 70 of Chapter / Heading/ Sub – Heading/ Tariff Item of 1207 as […]...

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Baked food having more than 20% by weight meat is classifiable under HSN 1601

In re Switz Foods Pvt Ltd. (GST AAR West Bengal)

Chicken meat is used as a filling in most of the above products where bread or baked flour is used as the base. The baked product (sandwich, puff, patty, burger etc.) as distinct food preparations will survive even if the chicken meat is excluded from the filling. They are, therefore, not food preparations based on chicken meat. Such bake...

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Supply of print on flex material is supply of goods

In re Sree & Co (GST AAR Andhra Pradesh)

In re Sree & Co (GST AAR Andhra Pradesh) Question 1: Whether supply of print on flex is classifiable as supply of goods or service? Answer 1 : The supply of print on flex is classified under Goods only as per Section 7 of CGST Act, 2017 read with Schedule -II SI.No.1 (a) of CGST […]...

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GST Payable by security Agency on payment received for bonus of security personnel deployed

In re Ex-servicemen Resettlement Society (GST AAR West Bengal)

In re Ex-servicemen Resettlement Society (GST AAR West Bengal) Employer’s contribution to EPF, ESI etc. and payment of Bonus at the Government approved rate are, therefore, components of the Applicant’s expenditure. It is entitled to pass this liability to the recipient, who, in terms of the Agreement, is apparently ready to b...

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AAR rejects application as Applicant was not the Supplier of Service

In re Barbeque Nation Hosprtality Ltd (GST AAR West Bengal)

The Applicant's question is related to the components of the amount that the Licensor, as supplier of the service of leasing of immovable property, is charging on it. They are not related to the supplies the Applicant makes or intends to make. This Authority cannot, therefore, provide a decision to the Applicant in the form of an advance ...

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Whether TDS provision under GST Act applicable to Co-operative Society?

In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu)

In re Tamil Nadu Coop. Silk Producers Federation Ltd. (GST AAR Tamilnadu) Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)? In view of the above circumstances and facts of […]...

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‘K juice Grape’ classifiable under CTH 22021090- Other- 28% GST Payable

In re M/s. Kalis Sparkling Water Private Ltd. (GST AAR Tamilnadu)

The product 'K Juice Grape' falls under the category of "Other" under CTH 2202 10 90. The applicable rate of tax is 14% CGST vide SI.No. 12 of Schedule IV under Notification No. 1/2017-Central Tax (Rate) and 14% under SGST at 14% vide SI.No. 12 of Schedule IV under Notification No.II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62 dated 29.06....

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GST on establishment of Integrated Cryogenic Engine & Stage Test facility for ISRO Complex

In re TATA Projects Limited (GST AAR Tamilnadu)

In re TATA Projects Limited (GST AAR Tamilnadu) 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 201...

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AAR allows ‘Life Health Foods’ to withdraw application

In re Life Health Foods India Pvt. Ltd (GST AAR Maharashtra)

In re Life Health Foods India Pvt. Ltd (GST AAR Maharashtra) The Application in GST ARA Form No. 01 of M/s. Life Health Foods India Pvt Ltd., vide reference ARA No. 44 dated 18.09.2019, is disposed of, as being withdrawn voluntarily and unconditionally. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, MAHARASHTRA PROCEEDINGS (under [&he...

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AAR Briefing on “Storage Charges or Renting of Immovable Property”

The Applicant is engaged in the business of distributing Rice, wheat, palm oil, Toor dal, and salt etc. under the Public Distribution System by the Government of Karnataka. The applicant stated that they are hiring a Godown of central warehousing corporation for consideration as storage charges and using for storage of commodities which c...

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Advance Ruling Authority- Tribunal or Court or What? An Analtyical study

INTRODUCTION Globalisation of Indian economy has been gaining unprecedented momentum in recent years – almost two decades now. In its course, overwhelmingly large number of changes, that too of a significant nature / overreaching in effect , have been taking place; not only in the country’s economic front but also in almost every sphe...

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Fried Fryums’ classifiable under Tariff Item 21069099

In re Alisha Foods (GST AAR Madhya Pradesh)

In re Alisha Foods (GST AAR Madhya Pradesh) Heading 2106 is an omnibus heading covering all kind of edible preparations, not elsewhere specified or included. Chapter Note 5 provides an inclusive definition of this heading and covers preparations for use either directly or after processing, for human consumption. In 5(b) above preparation ...

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Fried Fryums classifiable under CTH 21069099 -18% GST Applies

In re Alisha Foods (GST AAR Madhya Pradesh)

In re Alisha Foods (GST AAR Madhya Pradesh) The product ‘Fried Fryums’ manufactured and supplied by M/s. M/s ALISHA FOODS  is classifiable under Tariff Item 2106 90 99 of the First Schedule to the Customs Tariff Act, 1975. Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable […]...

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Classification of work for land filling and site preparation

In re Ashis Ghosh (GST AAAR West Bangal)

In re Ashis Ghosh (GST AAAR West Bangal) As per the work orders issued by MBL, the Appellant is required to fill in the foundation or plinth by silver sand in layers and consolidate the same. Further the job also involves filling in the compound, tank and other low lying areas with sand and good […]...

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Protein Powder with Vitamins and Minerals classifiable under HS code 3004

In re M/s Newtramax Healthcare (GST AAR Himachal Pradesh)

We are of the considered opinion that all the goods being manufactured by the applicant which are mentioned (including the goods mentioned at Sr. No. 20 and 21) in the drug license issued to the applicant by the competent authority and have the labels as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classifie...

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Advance ruling application not admittable if applicant is not supplier

In re M/s Bakson Drugs & Pharmaceuticals Pvt. Ltd. (GST AAR Himachal Pradesh)

The applicant is not engaged in the manufacture and supply of ENA presently. The representatives were asked to submit as to why the applicant is seeking advance ruling on this issue in view of the fact that advance ruling is binding only on the takpayer who has sought it. They were told that a ruling on this issue will not help the applic...

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