Advance Ruling - Page 2

AAR cannot accept application if Advance Ruling sought by applicant already pending before appropriate authority

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu)

In re A.M. Abdul Rahman Rowther & Co (GST AAR Tamilnadu) The issue raised by the applicant is the classification of the product manufactured by them and the applicability of Notification No.01/2017 Comp.Cess (Rate). From the comments furnished by the Commissioner GST 86 Central Excise, Trichy, it is seen that the proceedings in respec...

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Shyam Samruddhi is an organic fertilizer classifiable under HSN-3105

In re Alligo Agrovet Private Limited (GST AAR Maharashtra)

In re Alligo Agrovet Private Limited (GST AAR Maharashtra) Question: – Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? Answer:- Products namely AUTUS, SJ-NINJ A, SJ-ERASER, OPRAX, TELNAR, VK’s NEMO AND STRESSOUT are classifiable under HSN Code-3808 and liable to GST ...

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Services offered to buyer of a flat in a housing complex is composite supply?

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAR West Bengal)

In re Assistant Commissioner, State Tax, Park Street Charge, Kolkata (GST AAAR West Bengal) Providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities constitutes a composite supply...

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GST Advance Ruling in case of Mohana Ghosh- Interesting facts

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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Income Tax Advance Ruling Provisions

A resident taxpayer may have some taxation issues in respect of a transaction which has been undertaken or proposed to be undertaken with a non-resident. Similarly, a non-­resident may have some taxation issues in respect of transaction which has been undertaken or proposed to be undertaken by him in India....

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5% GST payable on Marine Duty Hydraulic Equipment

In re Fluid Power Pvt Ltd. (GST AAR Maharashtra)

In re Fluid Power Pvt Ltd. (GST AAR Maharashtra) 5% GST payable on Marine Duty Hydraulic Equipment designed & custom built to be fitted on barge Question 1:- Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being […]...

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GST on service to Govt related to road construction & irrigation

In re Sumitabha Ray (GST AAR West Bengal)

In re Sumitabha Ray (GST AAR West Bengal) Whether service to Govt relating road construction and irrigation is exempt supply? The Applicant is providing pure service to the State Governments in relation to the projects described in para nos. 3.10 and 3.12 above. The projects involve functions entrusted to a Panchayat or a Municipality und...

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Standalone service of arranging accommodation in a hotel- ITC & Classification

In re Golden Vacations Tours and Travels (GST AAR West Bangel)

In re Golden Vacations Tours and Travels (GST AAR West Bangel) What is the classification of the standalone service of arranging accommodation in a hotel and is input tax credit admissible? The Applicant is admittedly a tour operator. But the question on which the advance ruling is sought is whether it should continue to be […]...

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GST on composite goods used primarily as parts of railway locomotives

In re Kay Pee Equipments Pvt Ltd. (GST AAR West Bengal)

In re Kay Pee Equipments Pvt Ltd. (GST AAR West Bengal) The composite goods manufactured by the Applicant that are used primarily as parts of railway locomotives are to be classified under heading 8607 and taxable @ 5% GST with no refund of the unutilized input tax credit. The same classification will apply to the […]...

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Solid waste conservancy Services to Municipality exempt from GST & TDS not deductible

In re Mahendra Roy (GST AAR West Bengal)

In re Mahendra Roy (GST AAR West Bengal) Whether solid waste conservancy is an exempt supply and whether TDS is payable The Applicant’s supply to the Howrah Municipal Corporation, as described in para 3.5, is exempt from the payment of GST under SI No. 3 of Notification No. 12/2017 — Central Tax (Rate) dated 28/06/2017 (correspon...

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