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Goods and Services Tax - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 35 Records

  • 2018 (5) TMI 1393

    Levy of GST - animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags - Interpretation of statute - interpretation of words unit container as found in the schedule entries of the Notifications issued under the provisions of the IGST Act - Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and ....... + More


  • 2018 (5) TMI 1332

    Levy of GST - liquidated damages - applicant contends that these damages being towards deficiency of services and reduce the original consideration and will not be considered as separate service covered by the term Obligation to tolerate an act or a situation . - Whether GST is applicable on Liquidated Damages in case of Type 1 i.e. Operation & Maintenance activities; Type 2 i.e. Construction of new power plants or renovation of old plants; O....... + More


  • 2018 (5) TMI 1181

    Rate of GST - applicant is having business of caterers and supply food, beverages and other eatables (non-alcoholic drinks) complete services at various places of their customers who have in house canteens at their factories - whether rate of tax on their supplies made to the recipient would be 12% or 18%? - applicability of Circular No. 28/02/2018GST dated 08.1.2018. - Held that - the service recipient has engaged the applicant for running of th....... + More


  • 2018 (5) TMI 964

    Levy of GST - Works contract / composite contracts - inclusion of freight in the value of supply - activity of supply of materials and allied services for erection of towers, testing and commissioning of transmission lines and setting up sub-stations collectively called the Tower Package. - The applicant raises separate freight bills on the contractee as per the rate schedule - applicant raises separate freight bills on the contractee as per the ....... + More


  • 2018 (5) TMI 963

    Works Contract - Separate taxability for goods and services - rate of tax - Concessional rate of duty - classification of future contract - Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as solar power generating system at 5% and services at 18%? - Held that - works contracts u/s 2(119) being deemed to be a supply of services, the impugned agreements repr....... + More


  • 2018 (5) TMI 904

    Levy of GST on Service contract with railways - cleaning, sanitation, manpower supply, washing, housekeeping, etc. in Delhi and outside Delhi - pure service contract or works contract - N/N. 9/2017-Integrated Tax (Rate) dated 28.06.2017 - Whether the contract for Railway station sanitation and / or cleaning, Train cleaning & Railway Premises cleaning would be exempt from GST vide S. No. 3 of N/N. 9/2017 - Integrated Tax (Rate) dated 28.06.201....... + More


  • 2018 (5) TMI 855

    Classification of goods - Fludeoxyglucose or FDG - classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 or otherwise - Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law? - rules of interpretation. - Held that - Fluorodeoxy....... + More


  • 2018 (5) TMI 854

    Classification of Service - Rate of GST - Composite supply or works contract - Nature of supply - Supply of immovable property or supply is of goods and services under a single contract to be construed as composite supply or not - supply of turnkey Engineering, Procurement and Construction ( EPC ) Contract for construction of a solar power plant - levy of GST - Held that - It is a big project and has a permanent location. Such a plant would, ther....... + More


  • 2018 (5) TMI 810

    Applicability of GST - Classification of goods - Natural Easter Dielectric Fluid (Envirotemp FR3) - soyabean oil has to be modified or adapted for use in the transformers - falling under Sr. no. 27 of Schedule I or Serial no, 27 of Schedule II of Notification No. 1/2017 - Rate of GST would be 5% or 12% (i.e. 2.5% / 6% each of CGST and SGST) - Held that - The product before us is described as Envirotemp FR3 . The packing of the product describes E....... + More


  • 2018 (5) TMI 809

    Exemption from GST - amount charged as interest - Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the N/N. 12/2017-Central Tax (Rate) dated 28.06.2017? - Held that - the extension of loan by the applicant (DCA) to the customers is a transaction separate from the transaction of supply of goods by the principal to the customers again....... + More


  • 2018 (5) TMI 763

    Applicability of GST on supply of power - GST on Supply of coal or any other inputs on a job work basis by JSL to JEL - GST on Job work charges payable to JEL by JSL. - In terms of the proposed arrangement, JSL would supply coal or any other inputs (herein after collectively referred to as inputs ) to the Applicant on a free-of-cost basis. On receipt of the same, JEL would undertake certain processes to convert the said inputs into power. In acco....... + More


  • 2018 (5) TMI 759

    Supply of goods & services to SEZ or not - intra-state supply - Place of Provision Rules - Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not? - Held that - On reading Section 16(1)(b) of IGST Act 2017 & Rule 46 of CGST Rules 2017 together it is clearly evident....... + More


  • 2018 (5) TMI 700

    Exemption from GST - supply of cereals, pulses and flour - sale under the brand name or not - Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as not bearing a brand name , and, accordingly eligibl....... + More


  • 2018 (5) TMI 699

    Classification of goods - rate of tax - E-rickshaw tyres - What is the classification and rate of Central Goods and Service Tax leviable on the product E-rickshaw tyres ? - Held that - Three Wheeled Electric Motor Vehicle (known as E-Rickshaw in market) is a Motor Vehicle in Motor Vehicle Act also. It has to be registered with State Transport Authorities as a Motor Vehicle. Tyres and Tubes used in these Vehicles are Automobile Tyres and Tubes of ....... + More


  • 2018 (5) TMI 649

    Scope of Supply - supply of such motor vehicles as scrap after its usage - Whether supply of such motor vehicles as scrap after its usage can be treated as supply in the course or furtherance of business and whether such transaction would attract GST? - rate of GST and/or Compensation Cess. - Held that - The disposal of the scrap vehicles for consideration is a sale and section 7 explaining the expression supply covers supply of goods such as sal....... + More


  • 2018 (5) TMI 648

    Levy of GST - activity of preparing students for entrance exams - whether the services related to providing the coaching for entrance examination will come in the ambit of Goods and Service Tax? - applicant has argued that the word Education and institution has not been defined in GST Act - N/N. 12/2017- Central Tax (Rate) dated 28/06/2017. - Held that - The applicant runs private institute, Simmple Shukla s Tutorials and is engaged in providing ....... + More


  • 2018 (5) TMI 647

    Levy of GST - reinstatement charges paid to Municipal Authorities - to carry out the excavation of roads for laying, repair and maintenance of electric supply lines. - activity related to sovereign function or not - It has been contended that the service falls under entry 4 of Notification No. 12/2017 -Central/State Tax (Rate) dated 28.06.2017 - Whether reinstatement charges paid to Municipal Authorities would be liable to GST? - Held that - Ther....... + More


  • 2018 (5) TMI 646

    Classification of Caesarstone - an article made from artificial stone - MGST Act - whether the product Caesarstone imported by the applicant can be classified under HSN Code 2506 or 6810? - Held that - Chapter 25 covers the naturally occurring quartz which has undergone changes without changing the structure of the product. The way the impugned product comes into existence should leave no doubt that the same would not be covered by the Chapter 25....... + More


  • 2018 (5) TMI 598

    Rate of GST - supply of food on board the trains - Nature of supply - Goods or services - outdoor catering services - composite contract - mixed supply - naturally bundled service - supply of food through food plaza on the railway platform (with A/C)/Food stalls on the railway platform (without A/C) - rate of tax on supply of newspaper - Held that - The applicant has claimed that their supply is a composite supply and hence should be treated as s....... + More


  • 2018 (5) TMI 597

    Classification - application of Interpretive Rules - TROPHY - Wooden Trophies & Frames - Metal Trophies & Awards - Trophies made or pop and other Resins - material used in making of Trophy - If the word TROPHY is specifically mentioned under 83062920, So can we sell all trophies made of any material under this HSN? - Held that - As can be seen, the constituent materials, the combination with non-metals, etc. have to be seen to understand ....... + More


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