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Goods and Services Tax - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 107 Records

  • 2018 (7) TMI 1334

    Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - sourcing (on a worldwide basis)) of goods which includes wearing apparel, shoe & accessories and fabric - sub-contract - refund of GST paid on inputs and input services used in export of services - Jurisdiction. - Taxability of above stated services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime? - Held that - As per....... + More


  • 2018 (7) TMI 1333

    Levy of GST - Unit container - packing being considered as unit container or not? - Sheep/goat meat in carcasses of different weight and size in frozen Slate and similarly whole chicken of different weight and size is also supplied in frozen State to Army - case of applicant is that the dispatches made by them in LDPF/HDPE bags, both primary well as secondary packing do not qualify as unit container and therefore their product is not leviable to ....... + More


  • 2018 (7) TMI 1332

    Classification of goods - Brake Pad and Auto Parts - whether the goods to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST? - Held that - The Brake Pads manufactured by the applicant do not qualify under the ITC HSN 6813 since the heading clearly excludes the mounted frictional material and the product of the applicant is a result of frictional material mounted on metal sheets - the HSN heading 8708 classifies par....... + More


  • 2018 (7) TMI 1331

    Classification of supply - Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods? - scope of supply . - Held that - Since the supply of cooked food is mentioned in the Schedule-II (Sr. no. 6(b)) it is a supply of service. - Rate of GST under the composition scheme will be 5% (i.e. 2.5% under CGST and 2.5% under SGAT)........ + More


  • 2018 (7) TMI 1262

    Classification of goods - Power Bank - Whether the product power bank which is used to charge portable devices can be classified under heading 8504 attracting GST rate of 18%? - Held that - The comments of the concerned officer were sought under section 98 (1) of the Act ibid, but before the applicant could be provided a personal hearing, the applicant has withdrawn their application vide their application received today i.e. and requested to dro....... + More


  • 2018 (7) TMI 1261

    Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicant for the purpose of liability to GST of the applicants on services provided by the LCO to the end customers? - Held that - Applicant has presented an application for withdrawal Of their application dated 20.12.2017 filed for seeking advance ruling. The request is acceded to - application dismissed as withdrawn........ + More


  • 2018 (7) TMI 1182

    Composite supply - Marine Consultancy Service (MCS) provided to foreign ship owners - principal supply of consultancy service - place of supply of services - Intermediary services. - Whether MCS provided to foreign ship owners constitutes composite supply with the principal supply of consultancy service? - Held that - Even if the applicant is called on to do all of the services, the same would still not amount to a composite supply as the foreign....... + More


  • 2018 (7) TMI 967

    Chargeability of tax/GST - Classification of goods - support services of loading, unloading, packaging, storage or warehousing of agriculture produce - goods which comes for storage (Group A to Group G of Annexure A) - whether agricultural produce or not? - rate of GST - Cold Storage services - N/N. 11/2017 Central tax (Rate) dated 28/06/2017 and N/N. 12 2017 -Central lax (Rate) dated 28/06/2017. - Whether the goods as mentioned in Group A to Gro....... + More


  • 2018 (7) TMI 965

    Classification of goods - Bio Fertilizer - rate of GST - Whether the Bio Fertilizer covered under the definition of Organic Manure (HSN code 3101) and What is the rate of GST applicable on Bio Fertilizer if it is not covered under Organic Manure (HSN Code 3101)? - Held that - Bio fertilizer is a substance which contains living micro organisms which, when applied to the seed, plant surfaces or soil colonizes the rhizosphere or the interior of the ....... + More


  • 2018 (7) TMI 884

    Levy of GST/NIL rate of duty - processes undertaken on agricultural produce - Manufacture/ marketability - Cleaning of the various Agriculture produce like Saunf (Fennel) Dhaniya (Coriander), Jeera (Cumin seeds), etc. or the like goods which are brought to them by the farmers or by the traders - Entry S. No. 24 (i)(i)(c) of N/N. 11/2017 Central tax (Rate) dated 28/06/2017 and Entry No. 54(c) of N/N. 12/2017 -Central Tax (Rate) dated 28/6/17. - Wh....... + More


  • 2018 (7) TMI 883

    Levy of GST - Liason office established in India - no consideration for services charged - supply of services - place of supply - Whether the reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V.(HO) to the liaison office established in India is liable to GST as supply of services, especially when no consideration for any services is charged/ paid? - Held that - Except proposed liaison work, this office in India would not undertak....... + More


  • 2018 (7) TMI 882

    Liability of tax/GST - place of supply - manpower supply services to NTPC BHEL Power Projects Pvt. Ltd. - Input Tax Credit - Levy of IGST or CGST and SGST - intrastate or interstate transaction? - Held that - In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered ....... + More


  • 2018 (7) TMI 881

    Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - ITC while transferring goods between their own branches - multiple taxes on transfer of goods to other branches of the applicant - Held that - As per provisions of section 17(2) of CGGST Act, 2017 any registered recipient can claim ITC to the extent of taxable stock or taxable outward supply shown in their returns. T....... + More


  • 2018 (7) TMI 835

    Levy of GST - Job-work - Sale of beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it - supply of services or not?. - Whether the CBUs are supplying any service to the applicant by undertaking to manufacture beer according to their specifications thereby rendering them lia....... + More


  • 2018 (7) TMI 756

    Valuation - Trade Discount - Whether the amount paid to dealer towards rate difference post supply can be considered for the purpose of arriving at the transaction value in terms of Section 15 of the Central Goods and Service Act 2017? - The Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29.05.2018, even prior to personal hearing - Held that - The application filed by the Applicant ....... + More


  • 2018 (7) TMI 755

    Exemption towards supply of services provided to government under any training programme - Applicability of Entry 72 of Notification No.12/2017-Central Tax - supplies made by the Applicant to the Government and Government aided higher secondary schools in Odisha under the ICT Project - Whether the services provided by the Applicant to the Government and government aided higher secondary schools under the ICT Project, are covered under the scope o....... + More


  • 2018 (7) TMI 511

    Levy of GST - job-work - Supply of coal or any other inputs on a job work basis by JSL to JEL - Supply of power by JEL to JSL - Job work charges payable to JEL by JSL - whether the transaction between Appellant and JSL qualifies as Job Work ?. - Whether the processing of goods belonging to another person qualifies as job work even if it amounts to manufacture? - Held that - Since M/s JSL are not the applicant in the proceedings, the ruling sought....... + More


  • 2018 (7) TMI 391

    Classification of goods - Polypropylene Leno Bags - Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 6305 33 00 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975 - Held that - To be included in Chapter 63, the width of the tapes, manufactured from Plastics or articles thereof of Chapter 39, used to weave the fabric should be less than or equal to 5mm and should....... + More


  • 2018 (7) TMI 390

    Classification of Rakhi - whether exemption under N/N. 2/2017-Central Tax (Rate) dated 28/06/2017 (1126-FT dated 28/06/2017 of State Tax), is applicable for such manufacture, and if not, the taxability of the same? - Held that - Rakhi is not an essential part of any Puja or Religious Ceremony to pay obeisance to any deity. Mere inclusion of Rakhi in a Puja Thali at the discretion of either the Customer or the Supplier does not make it an integral....... + More


  • 2018 (7) TMI 389

    Levy of IGST - Concessional rate of tax - supply of goods to specified institutions - Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST? - If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) f....... + More


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