AAR Rulings - Page 5

‘Mango Pulp’ falls under entry No. 453 of Schedule III- 18% GST Payable

In re Universal Import Export (GST AAR Gujarat)

In re Universal Import Export (GST AAR Gujarat) Question 1: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST? Answer : ‘Mango Pulp’ will fall under the entry No. 453 of Schedule III of the Notification No.01/2017- Central Tax […]...

Read More

Bagasse based Particle Board attracts GST rate of 18%

In re Prayagraj Dyeing & Printing Mills Pvt. Ltd. (GST AAR Gujarat)

Whether Bagasse based Particle Board manufactured with a composition of 75% of bagasse, 25% of wood particles and 5 kgs of resins falls under serial No.92 of Schedule II [GST rate 12%) or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2017 - Integrated Tax [Rate] dated 28.06.2017?...

Read More

‘Technical Varnish/ Medium’ falls under HSN code 3208 : AAR Gujarat

In re Flint Group India Private Limited (GST AAR Gujarat)

In re Flint Group India Private Limited (GST AAR Gujarat) The applicant has submitted that their product, ‘Technical varnish’, “Medium’ or ‘tinting ink’ should not be treated anything other than printing ink. The ‘Printing ink’ manufactured and supplied by them fall under Chapter Heading 321...

Read More

GST on Sale of Land after converting into integrated residential sub plots

In re Satyaja Infratech (GST AAR Gujarat)

The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of 'Bliss Homes' with the basic facility is liable to GST....

Read More

GST registration not needed for Charitable Activity of preservation of environment

In re All India Disaster Mitigation Institute (GST AAR Gujarat)

In re All India Disaster Mitigation Institute (GST AAR Gujarat) Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management. Activities of the applicant relating to disaster prevention, disaster mitigation and disaster management are activities relat...

Read More

ITC on construct of ‘bunds’ admissible if used for making zero rated supplies & if satisfy P&M condition

In re Satyesh Brinechem Private Limited (GST AAR Gujarat)

Input tax credit of GST paid on goods and services used to construct the 'bunds' is admissible to M/s. Satyesh Brinechem Private Limited, provided that the bunds are used for making zero rated supplies and fulfill the conditions which are necessary for treating the bunds as 'plant and machinery'....

Read More

GST Rate on Canteen Services Provided to Client- Upto & After 25.07.2018

In re Gurukrupa Hospitality Services (GST AAR Gujarat)

In the present case also, services in connection with catering are provided by the applicant at a place other than a place of the applicant. Further, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers/employees of the recipient, would not alter the...

Read More

GST rate on access right to visitor for joy rides in amusement park

In re Superstar Amusement Pvt. Ltd (GST AAR Gujarat)

The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691. The rate of tax applicable to the services will be 18% GST....

Read More

Gujarat State Examination Board liable for GST registration: AAR

In re State Examination Board (GST AAR Gujarat)

In re State Examination Board (GST AAR Gujarat) The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal […]...

Read More

GST on charges towards room stay, service charge, breakfast, airport pick up

In re Mangaldas Mehta and Co. Limited (GST AAR Gujarat)

Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up and drop, extra bed form a part of tariff in order to ascertain the rate of GST as per the slabs provided under Notification No.11/2017- Central Tax (Rate) i.e. what will be the liability to pay GST i.e. t...

Read More

Browse All Categories

CA, CS, CMA (4,699)
Company Law (6,007)
Custom Duty (7,749)
DGFT (4,225)
Excise Duty (4,364)
Fema / RBI (4,189)
Finance (4,396)
Income Tax (33,107)
SEBI (3,462)
Service Tax (3,553)

Search Posts by Date

June 2020
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930