Advance Ruling - Page 10

Admissibility of ITC- AAR allowed withdrawal of Application

In re The KCP Cements Limited (GST AAR Andhra Pradesh)

In re The KCP Cements Limited (GST AAR Andhra Pradesh) Issues Under Consideration 1. Admissibility of Input Tax Credit of tax paid on inputs/ input services 2. Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo. 3. Classification of […]...

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GST on composite supply of works contract- AAR allowed withdrawal of Application

In re Sanghamitra Constructions (GST AAR Andhra Pradesh)

In re Sanghamitra Constructions (GST AAR Andhra Pradesh) Since the applicant withdrew the application before personal hearing, the same is dismissed. Accordingly, the application disposed off. FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, ANDHRA PRADESH Note: Under Section 100 of the APGST Act’2017, an appeal against this rulin...

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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No. 01 of M/s. Life Health Foods India Pvt Ltd., vide reference ARA No. 44 dated 18.09.2019, is disposed of, as being withdrawn voluntarily and unconditionally.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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GST if applicant gets tobacco threshed and re-dried on job work basis & then sell to others

In re M/s Alliance One Industries India Private Limited (GST AAR Andhra Pradesh)

What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others premises and then sells such threshed and re-dried tobacco leaves to others? 28% (14% SGST +14% CGST) as per Sl.No. 13 of Schedule IV Notification No. 1/2017 Central Tax (Rate) dated 28.06.2017....

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Rate of GST on getting tobacco leaves re-dried without getting them threshed

In re K.S. Subbaih Pillai & Co (India) Private Limited (GST AAR Andhra Pradesh)

In re K.S Subbaih Pillai & Co (India) Private Limited (GST AAR Andhra Pradesh) (a) What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by -farmers themselves? The GST Rate of tax for the tobacco leaves procured at tobacco auction […]...

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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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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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