AAR Rulings - Page 99

AAR not maintainable if question raised in application is already pending

In re Sterlite Technologies Limited (GST AAR Maharashtra)

In re Sterlite Technologies Limited (GST AAR Maharashtra) Authority for Advance Ruling 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 any of the provisions of this Act” and further stating that in view of the express [&he...

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GST Classification of Cargo Trolley used in for transportation of baggage

In re Aakash Engineers (GST AAR Daman, Diu & DNH)

In re Aakash Engineers (GST AAR Daman, Diu & DNH) Issue- Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload. Held by GST AAR Daman, Diu & DNH We further note that […]...

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28% GST Payable on Heat Shrinkable Cable Jointing Kits

In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH)

In re Western Cable Engineering Cable Pvt Ltd. (GST AAR Daman, Diu & DNH) Cable Jointing Kits assembled from various components are classifiable under Chapter Heading No. 8547.00. We find that the Circular No 583/20/2001-CX dtd 20.08.2001 makes it clear that the judgment in the case of M/s XL Telecom P. Ltd. v. Union of […]...

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IGST leviable on sale of Mizoram lottery tickets by distributor in Maharashtra: AAR

In re Ecool gaming solutions private limited (GST AAR Maharashtra)

In re Ecool gaming solutions private limited (GST AAR Maharashtra) In the present case, applicant is recipient of supply in the form of lottery and is located in Maharashtra. The supplier of lottery is the State Government of Mizoram which is located outside State .Therefore as per the provisions of Section 7(1) of the IGST […]...

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GST Rate on sale of Flats/Units under Affordable Housing Project

In re The Ideal Construction (GST AAR Maharashtra)

In re Ideal Construction (GST AAR Maharashtra) Question 1.What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under Pradhan Mantri Awas Yojana is required? Answer :- The rate of tax to be levied is 12% (8% GST after deducting value of […]...

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Surveying Indian market for foreign group co. is Market Research not Support Service

In re Asahi Kasei India Private Limited (GST AAR Maharashtra)

In re Asahi Kasei India Private Limited (GST AAR Maharashtra) Question:- 1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of ‘Support services’ falling under HSN code 9985 ‘Intermediary service’ classifiable under HSN code 9961 /9962? Answer (i) Th...

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GST on Job work Charges Related to Beer and supply of beer

In re Crown Beers India Private Limited (GST AAR Maharashtra)

Supply of beer per se is not taxable under GST. What is taxable in the subject case is the job work which is a service provided by PIL to the applicant, for which they are receiving consideration....

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GST on e-procurement Transaction Fee collected on behalf of ITE&C department

In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh)

In re Andhra Pradesh Technology Services Limited (GST AAR Andhra Pradesh) Whether the e-procurement Transaction Fee collected on behalf of IT E&C department results in supply of goods or services or both, within the meaning of Supply as defined law? Reply : It is “Supply” as defined in SGST Act,2017 and CGST Act,2017. Whet...

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‘Cattle Feed in Cake Form’ is exempt from GST: AAR Tamilnadu

In re C.P.R. Mill (GST AAR Tamilnadu)

In re C.P.R. Mill (GST AAR Tamilnadu) Classification of ‘Cattle Feed in Cake Form’ and exemption if any The product ‘Cattle feed in cake form’ manufactured by the Applicant is classifiable under Chapter Heading 23099010 and stands exempted as per vide SI.No. 102 of Notification No. 2/2017-Central Tax(Rate) dated 28th June...

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28% GST Payable on ‘Disc Brake Pads’: AAR Tamilnadu

In re Brakes India Private Limited (GST AAR Tamilnadu)

'Disc Brake Pads' manufactured and supplied by the Applicant are classified under Heading 87083000 and covered under SI. No. 170 of Schedule IV of Notification No. 01/2017 CT (Rate) dated 28.06.2017 and SI.No. 170 of Schedule IV of G.O. (Ms) No. 62 dated 29.06.2017 No. ll(2)/CTR/532(d-4)/2017 attracting 14% CGST/14% SGST respectively....

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