Advance Ruling

Supply of repair services along with spare parts/ accessories is taxable at separate rates of GST: AAR

Goods and Services Tax - Activity of rendering repairing services for boats/vessels along-with supply of spares and accessories cannot be considered as a composite supply as the supply of spare parts/accessories and repair service are distinct and separately identifiable supplies for which the rates are quoted differently....

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

Goods and Services Tax - 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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Seats for railway coaches classifiable under Heading 9401, taxable @ 18% GST: AAR

Goods and Services Tax - The Hon’ble AAR, Punjab in the matter of M/s. Sutlej Coach Products Pvt Ltd. held that Seats for Railway Coaches supplied to Rail Coach Factory falls under Heading 9401, liable to GST at 18%, and cannot be classified at 5% under HSN 8607 as parts of Railway....

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Whether Recovery amounts to supply of Service under GST Law?

Goods and Services Tax - Question: Whether recovery of 50% of Parental Health Insurance Premium from employees, amounts to supply of service under Section 7 of the Central Goods and Service Tax Act, 2017?” FACTS OF THE CASE:  M/s. Jotun India Private Limited (hereinafter referred to as “the Applicant”), is a registered person under GST Act and is a manufac...

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GST Advance Ruling in case of Mohana Ghosh- Interesting facts

Goods and Services Tax - In a recent ruling by the Authority of Advance Ruling (AAR), West Bengal, two interesting things occurred and this article tries to highlight the 3rd interesting thing which is missed out in the ruling of the AAR, so this is an interestingly interesting matter. The ruling was in the case of Mohana Ghosh, In Re […]...

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GST Authorities of Advance/Appellate Rulings-Status Upto April 2019 

Goods and Services Tax - Authority for Advance Ruling (AAR) constituted under the provisions of a SGST/ UTGST Act, in terms of the provisions of Section 96 of the CGST Act, 2017 to render ruling on issues specified under Section 98 of the CGST/SGST Act which are binding on respective tax authority and tax payers. Being aggrieved by said Ruling, […]...

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Writ in Madras HC against constitution of GST Authority for Advance Rulings

Goods and Services Tax - Revenue Bar Association has filed and Writ Petition in Madras High Court under Article 226 of the Constitution of India seeking a writ of declaration to declare: a) Chapter XVII of the Central Goods and Services Tax Act, 2017, more particularly, sections 96 and 99 of the Central Goods and Services Tax Act, 2017 relating […]...

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Host all GST advance ruling judgement at one website

Goods and Services Tax - ICAI has requested Government to host all the advance ruling judgement at one website either at CBIC or GST Council. ICAI is Apex Body of Chartered Accountants in India. The Authority for Advance Ruling constituted under the GST Laws, have been delivering its judgement regularly on the various cases before it. Presently, there is no [&hel...

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Creation of two additional benches of the Authority for Advance Rulings (Income Tax)

Goods and Services Tax - The Union Cabinet chaired by the Prime Minister, Shri Narendra Modi, today gave its approval to the following:- i. Creation of two additional benches of the Authority for Advance Rulings (Income Tax), one in New Delhi and one new bench in Mumbai; ii. creation of two posts of Vice-Chairmen in the Apex scale and four […]...

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Concessional rate of tax for foreign oil exploration and production companies

Goods and Services Tax - Income of foreign companies providing technical services and data to oil exploration and production companies in India will be taxed at a concessional rate, the Authority for Advance Rulings (AAR) on income tax has said in a recent decision. The ruling will be a big help to oil prospecting companies in India as they step up exploration ac...

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Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (AAR West Bengal) - The Applicant's product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975....

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GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

In re Shewratan Company Pvt Ltd. (GST AAR West Bengal) - The Applicant's supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption...

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Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal) - Supply of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are n...

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AAR rejects application as same issue was already pending before another authority

In re M/s Anik Milk Products Private Limited (GST AAR Madhya Pradesh) - The application filed by the applicant is rejected as not admissible in terms of first Proviso to Section 98(2) of the GST Act 2017, since the issue was already pending before another authority when the application was made before AAR....

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GST exempt on services of transportation of students and staff of college to and from college

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) - In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/201...

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Attendance of jurisdictional officer for hearing of Advance Ruling

NO: GST/ARA/Maharashtra State/2018-19/B-49 Internal circular ARA No. 01/2019 - (03/04/2019) - Written submissions made by the concerned Officer /jurisdictional officer shall be approved by the jurisdictional Commissioner of Central Tax in case of CGST and Joint Commissioner of State Tax in case of SGST....

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CBDT amends Income Tax Advance ruling Forms

Notification No. 31/2018-Income Tax [G.S.R. 647(E) - (13/07/2018) - Income-tax (7th Amendment) Rules, 2018- CBDT seeks unique number for identification of non-resident- CBDT amends Forms for advance ruling -Notification No. 31/2018-Income Tax Dated 13th July, 2018 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) Notification No. 31/2018-In...

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Details of officers designated as Rajasthan Appellate Authority for Advance Ruling

Trade Notice No. 04/2018 - (13/06/2018) - This Trade Notice is being issued to facilitate the Trade to know the details of the officers designated as the Rajasthan Appellate Authority for Advance Ruling constituted in terms Section 99 of the Rajasthan Goods & Service Tax Act, 2017, for the purpose of hearing appeals against the Advance Ruli...

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Appellate Authority For GST Advance Ruling in Maharashtra

Notification No. MGST-1018/C.R.38/Taxation-1 - (10/05/2018) - Government of Maharashtra, hereby constitutes an Authority known as The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax The said Appellate Authority shall consist of the Chief Commissioner, Central Goods and Services Tax and Central Excise, Mumbai Zone and the Commissi...

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Krishi Kalyan Cess not admissible as Input Tax Credit in GST Regime: AAR

No. GST-ARA-18/2017-18/B-25 - (05/04/2018) - Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-c...

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Recent Posts in "Advance Ruling"

Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (AAR West Bengal)

The Applicant's product, namely fusible interlining cloth, is classifiable under Heading 5903 in Chapter 59 of the First Schedule of the Customs Tariff Act, 1975....

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GST on supply of warehoused goods if supplied to recipient before clearance for home consumption

In re Shewratan Company Pvt Ltd. (GST AAR West Bengal)

The Applicant's supplies to the foreign going vessels shall be treated neither as a supply of goods nor services in terms of paragraph 8(a) of Schedule III under section 7(2)(a) of the GST Act if such stores are warehoused goods supplied to the recipient before clearance for home consumption...

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Supply of goods through PDS is not exempt: AAR West Bengal

In re Dipeet Agarwal (GST AAR West Bengal)

Supply of goods through PDS is not exempt under Notification No. 2/2017 - CT (Rate) dated 28/06/2017, as amended from time to time (reference to which includes reference to State Notification No. 1126 - FT dated 28/06/2017) or any other notification. Activities or transactions of the Applicant are not included in Schedule III either. The ...

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AAR rejects application as same issue was already pending before another authority

In re M/s Anik Milk Products Private Limited (GST AAR Madhya Pradesh)

The application filed by the applicant is rejected as not admissible in terms of first Proviso to Section 98(2) of the GST Act 2017, since the issue was already pending before another authority when the application was made before AAR....

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GST exempt on services of transportation of students and staff of college to and from college

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh)

In re M/s Bhavika Bhatia (GST AAR Madhya Pradesh) Services provided by the applicant for transportation of students and staff of the contracee’s Institute/college under contract carriage by non-air conditioned buses is exempt from GST as per clause (b) of SI. No. 15 of Notification No. 12/2017-Central Tax (Rate), dated 28.6.2017. H...

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GST on Utility Vehicles, predominantly designed for transportation of goods

In re M/s Force Motors Limited (GST AAR Madhya Pradesh)

The product in question viz. Utility Vehicles, predominantly designed for transportation of goods conforming to the norms of Category N vehicles as per Automotive Industry Standards AIS 053, shall merit classification under Chapter 8704 of the GST Tariff and shall be chargeable to GST at the rate prevailing at the time of supply....

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No GST exemption on ‘Fitness Centre cum Gym’ items supplied to MPPGCL

In re M/s Kalyan Toll Infrastructure Ltd (GST AAR Madhya Pradesh)

In the instant case we find that the applicant have been awarded a consolidated contract for carrying out different specified works at Shri Singaji Thermal Power Project, which includes erection, commissioning, installation etc. We also find it necessary to place on record that there are certain items mentioned in the subject contract inc...

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GST on Promotions of Research and Publishing of online research journal

In re M/s World Researchers Associations (GST AAR Madhya Pradesh)

In re M/s World Researchers Associations (GST AAR Madhya Pradesh) A joint reading of activities covered under the Notification and the activities performed show that Promotions of Research and Publishing of online research journal are not activities contemplated in the exemption entry since they do not fall under care or counselling; or s...

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GST Rate on services of coal beneficiation and transportation

In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh)

In re M/s Madhya Pradesh Power Generating Company (GST AAR Madhya Pradesh) The services of coal beneficiation and transportation are two different supplies and they will attract the following rates: a. Coal Beneficiation: GST @18% (CGST 9% + SGST 9%) under SAC9997 b. Transportation by a GTA by road @5% (CGST 2.5% + SGST 2.5%) […]...

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For levy of cess ground clearance of vehicle is to be considered in laden condition only

In re Tata Motors Limited (GST AAAR Maharashtra)

For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? For the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only....

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