News
AAR: Goods supplied to vessel from Bonded Warehouse exempt from GST, however, supplies from non-Bonded Warehouse, taxable
Maharashtra AAR rules on taxability of goods delivered from Bonded or Non-Bonded Warehouses to the owner of ship proceeding to.....
HC : Grants interim relief, limits info submission to DGAP only w.r.t 'complained product'
Delhi HC grants interim relief, gives leeway to petitioner to not furnish information sought by Director General of Anti-Profiteering (DGAP).....
AAR: Rejects application w.r.t. GST liability on society membership fee by non-members, outside AAR’s purview
Maharashtra AAR rejects application filed for advance ruling on the issue whether individuals who own flat/s in a society but.....
AAR: Classifies Instruments Cluster under heading 8708 as parts of motor vehicle, taxable at 28%
Maharashtra AAR holds that Instrument Cluster supplied by the applicant merits classification under HSN 8708 as ‘parts of motor vehicles’,.....
AAR: Plastic coated Steel mugs classifiable under ‘Articles of iron and steel’, taxable at 12%
Maharashtra AAR holds that Steel Mugs with a plastic outer body supplied by the applicant merit classification under Sl. No......
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AAR: Applicant being person distinct from project undertaken with Govt., not an “Educational Institution”
Maharashtra AAR holds that applicant, a charitable society registered under Registration of Societies Act, 1860, having its main object as.....
AAR: Denies refund of ITC on ‘input service’ under inverted duty structure
Maharashtra AAR holds the applicant (engaged in execution of construction of large projects) ineligible for refund of Input Tax Credit.....
AAR: Online and offline tendering amounts to supply of services classifiable as ‘residuary services’
Maharashtra AAR holds that both online and offline tendering constitutes supply of services, rejects Applicant's (Navi Mumbai Municipal Corporation -.....
AAR: Marketing & Intelligence Services to Consultant Manager in US under EB-5 Program an ‘intermediary service’
Maharashtra AAR holds that marketing and handholding services rendered by the applicant to Consulting Manager in USA under Foreign Immigration.....
HC : Revenue's powers to seek clarification under Rule 9(2) restricted to documents prescribed for registration
Kerala HC holds that Revenue has no power to issue notice requiring production of additional documents with regard to conduct of.....
AAR : 'Lease' arrangement of plots transferred by applicant, responsible for establishing 'food-park', taxable at 18%, agreement stamping inconsequential
Rajasthan AAR rules on taxability of lease agreement entered by the applicant, a special purpose vehicle (SPV) responsible for establishing.....
AAR: 'Gear Motors' taxable as ‘Electric Motors’ at 18% GST, question whether classifiable as Gears and Gearings beyond purview.
Tamil Nadu AAR Holds that 'Gear Motors' fall under the CTH 8501 titled ‘Electric Motors and Generators (excluding generator sets)’,.....
AAR: 'Coffee making machine', taxable under heading 8419 at 18%, rejects classification as 'coffee or tea makers'
Tamil Nadu AAR holds that Gemini Modern ‘Auto Coffee Filter’ and ‘Traditional Coffee Filter’ supplied by the applicant is classifiable under Heading.....
AAR: Triple Screw Pumps supplies to navy as ‘Parts of Vessel/Warship’ taxable at 5% GST
Tamil Nadu AAR holds that Forced Lubrication Pumps, Emergency Lube Oil Pumps, DG Lube Oil Transfer Pumps and Triple Screw.....
AAR: Royalty paid to State Govt. for mining lease liable to 18% GST on reverse charge basis
Rajasthan AAR holds the applicant liable to pay GST under reverse charge basis for assignment of rights to use the.....
AAR: Allows credit to auto-dealer of tax paid on demo-vehicles shown as 'capital asset'
Goa AAR allows Input Tax Credit (ITC) to an authorized dealer of Maruti Suzuki India Ltd. on purchase of vehicles.....
AAR: Allows ITC of GST paid on Import of iron-ore for processing, denies refund of unutilized ITC
Goa AAR holds the applicant liable to GST on iron ore imported into India for processing as per Section 3.....
AAR : Application seeking advice on procedure for rectified invoice issuance not within purview of AAR, rejects application
Goa AAR rejects application seeking ruling on procedure to be followed for re-issuance of rectified invoices for past months; Notes.....
AAR : Health-care for patients including ancillary services through Ayurveda, Naturopathy and Yoga, exempt
Goa AAR observes that the applicant, providing health care treatment services to patients through Ayurveda, Naturopathy and Yoga for both.....
AAR: Shifting/Raising of transmission lines by NHAI for RVPNL not ‘supply’ of ‘goods’ absent consideration
Rajasthan AAR holds that the asset (power transmission lines) constructed by the applicant (a Central Govt. entity) does not fall.....