News
AAR: Services of Consultancy along with Works Contract under Government projects not pure services
Gujarat AAR holds that Design and Comprehensive Consultancy Services from concept to completion for State of Art High rise office.....
AAR: Valuation methods under Rule 28 applies if value for GST not ascertainable
Tamil Nadu AAR holds that the applicant (engaged in business of manufacture and trading of chemicals) for valuation of supply.....
AAR: Denies ITC of IGST/Compensation Cess on ‘cars’ received on stock transfer basis for ‘sales promotion’
Haryana AAR holds that ITC of IGST & Compensation Cess on receipt of cars (on stock-transfer basis) used for specified.....
AAR: Ready to mix/instant mix flour sold under ‘Talod’ brand taxable at 5%
Gujarat AAR rules on classification of varied types of mixed flour manufactured and sold by applicant under the ‘Talod’ brand.....
AAR: Supply of telemedicine with medical kit containing pulse oximeter, glucometer constitutes a ‘mixed supply’
Haryana AAR holds that the rate of GST on telemedicine [medical advice by doctor through online video conferencing] as individual.....
AAR: Denies concession, ‘Bulk Drugs’ not administered directly in human beings, taxable at 18%
Gujarat AAR rules that bulk drugs and intermediaries manufactured/ supplied by applicant under HSN 2919 is liable to 18% GST,.....
AAR: LNG jetties proposed to be installed not Plant & Machinery, denies ITC
Gujarat AAR holds that the LNG jetties proposed to be built by the applicant cannot be said to be covered.....
AAR: Advance Ruling cannot be sought for ‘hypothetical question’ which has not yet materialised
Gujarat AAR rules that no clarification can be sought for Advance Ruling on the basis of hypothetical questions on an.....
AAR: Chilled Water Plant installation at Naval Dockyard constitutes ‘composite supply’
Gujarat AAR rules on taxability of supply, testing, commissioning of 160 TR Chilled Water Plant to the Naval Dockyard (Visakhapatnam).....
AAR: 'Educational consultancy services' provided to Gujarat University for post-graduation programme not exempt, attracts GST @18%
Gujarat AAR denies exemption to services provided by applicant for degree courses to students under specific curriculum as approved by.....
AAR: Statutory Charges received by real-estate developer forms part of taxable supply, denies 'pure agency' plea
Haryana AAR holds that the amount of statutory charges i.e. External Development Charges (EDC) and Infrastructural Development Charges (IDC), recovered.....
AAR: Denies concessional Compensation Cess rate on Maruti's Hybrid Electric Vehicle S-Cross, Ertiga, Ciaz
Haryana AAR holds that Maruti’s Hybrid Electric Vehicle (HEV) namely, S-Cross-, Ertiga and Ciaz are not eligible to concessional rate.....
Bombay HC stays GST registration 'cancellation', Petitioner pleads 'Nil business' during lockdown
Bombay HC stays cancellation of GST registration, resulting from best judgment assessment order (AO) passed due to non-filing of returns.....
AAR: ‘Polypropylene Non-Woven Bags’ are ‘plastic bags’ classifiable HS Code 3923 attracting 18% GST
plastic material manufactured from Fibre grade polypropylene granules by adopting the Spun Bond technology merits classification under HS Code 3923,.....
AAR: Zinc and Iron compounds used for plant growth are micro nutrients, attract 12% GST
Gujarat AAR holds that the products Zinc Ethylenediamine Tetra Acetic Acid and Iron Ethylenediamine Tetra Acetic Acid manufactured by Applicant.....
AAR: Denies exemption on ‘Hire charges’ collected from Govt. bodies for right to use goods, where goods transferred during course of supply
Gujarat AAR holds that provision of service, which involves transfer of the right to use goods on ‘hire basis’ to.....
AAR: Supply of labour taxable at 18% under SAC 998519, rejects claim as ‘pure agent’
Gujarat AAR holds that GST rate on supply of labour would be 18% (CGST + SGST) in terms of Notification.....
AAR: ITC available on provision of 'works contract service' to Kolkata Municipal Corp.
West Bengal AAR holds that the applicant, supplying works contract service to Kolkata Municipal Corporation, is eligible to claim input.....
AAR: Plastic Products manufactured by Applicant, not specified anywhere, fall under Heading 3926
Gujarat AAR holds that the all the products manufactured and supplied by the Applicant except Grow bags shall fall under.....
AAR: Seat Adjuster, not ‘part’ but ‘accessory’, classifies under Heading 8708
Gujarat AAR classifies the product ‘seat adjuster’ (used in the seats of motor vehicles) manufactured and supplied by the applicant.....