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Goods and Services Tax - Advance Ruling Authority - Case Laws

Showing 1 to 20 of 213 Records

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  • 2018 (9) TMI 1343

    Classification of goods - Polypropylene Leno Bags (or mesh bags) - Applicant is of the opinion that the PP Leno Bags manufactured is classifiable under Tariff Head 63053300 of the GST Tariff which is aligned to the First Schedule of the Customs Tariff Act, 1975. - Held that - From the explanatory notes and clarification provided for determination of classification of goods it is seen that two main factors, apart from the raw materials, are to be ....... + More


  • 2018 (9) TMI 1342

    Input tax credit - railway freight for transportation of the goods from the its Haldia Refinery to the its export warehouse at Raxaul - export or not - distinct persons. - Whether or not the products transported and supplied by the Applicant are non- GST products , non-taxable supplies exempt supplies or zero rated supply of goods ? - Whether the transportation to Raxaul warehouse is to be considered to be for export of supply to Nepal or transfe....... + More


  • 2018 (9) TMI 1341

    Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant - Composite supply - natural bundling of services - rate of GST - Benefit of Concessional rate of duty - Nature of supplies made by sub-contractors. - Whether supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant wherein both goods and services are supplied can be const....... + More


  • 2018 (9) TMI 1340

    Levy of GST - Rent payable by a Hospital - whether GST is leviable on the rent payable by a hospital supplying lifesaving services (cardiology and emergency services)? - input tax credit - challenge to AAR Decision. - Held that - The healthcare services which the appellant provides as his outward supply, is exempted from GST by virtue of entry Sl. No 74 of Notification No 12/2017 CT (R) dated 28.06.2017 as amended. - No GST is payable on outward ....... + More


  • 2018 (9) TMI 1339

    Supply of goods or services - Works Contract - transaction of setting up an operation of Solar Photovoltaic Plant - indivisible contract - transfer of immovable property. - 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 - While the contracts are ostensibly two separate contracts, one ....... + More


  • 2018 (9) TMI 1338

    Application for withdrawal of Advance Ruling application - Valuation - includibility - Whether amortization of value of free tools/ dies received form customer to be included for valuation of goods or not? - If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format? - How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B. - Held that - As the query is....... + More


  • 2018 (9) TMI 1337

    Classification of goods - Disc Brake Pads - What is the appropriate classification of Disc Brake Pads under GST? - Whether Disc Brake Pads supplied by the Applicant is covered under Sl.No. 170 of Schedule IV of N/N. 1/2017 dated 28.06.2017- Integrated Tax (Rate), i.e., under Tariff Heading 8708 attracting GST at 28% or under Sl.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? - Held tha....... + More


  • 2018 (9) TMI 1336

    Classification of goods - Exemption under GST Act - Cattle Feed in Cake form - Whether the product is classifiable under Ch. 2305 or under Ch. 2309? - Held that - The product is not merely groundnut oil cake/residue but is manufactured by combining groundnut oil cake with broken rice, jaggery, salt and water and leaving the mixture for condensing itself into solid form and finally steamed. Further, the applicant states that the product is meant f....... + More


  • 2018 (9) TMI 1335

    Catering Service - Applicant is engaged in supplying food and beverages at the canteen of their customers - Whether the supply of the applicant falls under 7(i) of Notification No. 11/2017 dated 28.06.2017 or under 7(v) of the said Notification? - Applicability of Notification No. 46/2017-C.T. (Rate) dated 14th November 2017. - Held that - From the contracts furnished, it is seen that the Applicant supplies the food in the place of business of th....... + More


  • 2018 (9) TMI 1334

    Classification of services - Works Contract - Pure services - Services provided to Local Authority or Governmental Authority or Government Entity - PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer s Requirements. - Applicability of a notification issued under the provisions of this Act - determination ....... + More


  • 2018 (9) TMI 1333

    Rate of tax on supply of goods/services/both - Solar Power Generating Systems and parts - Works Contract - Whether Supply, commissioning, installation and maintenance of Solar Water Pumping System would be taxable at the rate of 5% considering it as a composite supply where the principle supply being that of goods i.e. supply of Solar Power generating system having HSN Code 84 or 85? - Whether separate bills can be raised by the Applicant with re....... + More


  • 2018 (9) TMI 1332

    Taxable Supply - Borrowing Cost - Whether Consideration represented by way of Borrowing Cost received from members to whom loan was sanctioned, amounts to taxable supply? - Ruling - In Service Charge or any other type of liability, loan or any other ....... + More


  • 2018 (9) TMI 1258

    Levy of GST - service by the commission agents to the agriculturists for their sale or purchase of their produce not involving the agents - Whether service by the commission agents to the agriculturists for their sale or purchase of their produce not involving the agents as either a recipient of goods or as a supplier of goods are liable to tax or not? - Held that - It is clear that the agent, who is a member of the applicant stores the turmeric ....... + More


  • 2018 (9) TMI 1257

    Levy of GST on goods/services/both - applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers - exclusion of any component of expenditure upon imported goods (Ocean freight) - scope of Section 97 of CGST/RGST Act, 2017. - Whether in the case of import of goods on CIF (COST, INSURANCE AND FREIGHT) basis, the Applicant (Importer) is liable to pay GST on the component of Ocean freigh....... + More


  • 2018 (9) TMI 1256

    Classification of goods - supply of Copper XLPE insulated armoured low tension cables - Whether the power cables supplied by the Applicant would be covered under the scope of SI. No. 1 of Notification No. 03/2017-CT? - Held that - Notification provides concessional rate only for the goods falling under entry no. 1 to 24 subject to certain other specific conditions. Electric Cables, being accessories, stores, materials, consumables does not automa....... + More


  • 2018 (9) TMI 1185

    Levy of GST - liquidated damages for delay in erection, testing and commissioning - independent supply or not? - construction of new power plants or renovation of old plants or for operation of maintenance activities, etc. - whether the levy of liquidated damages would be supply of services by the appellant u/s. 7(1)(d) of the CGST Act, 2017 as referred at Sr.No. 5(e) in Schedule 2 to the CGST Act? - challenge to Advance Ruling decision. - Held t....... + More


  • 2018 (9) TMI 1184

    Slaughtering & processing of Sheep/Goat meat and supplies these products to Army against tenders issued by the Indian Army - supplies in unit containers or not? - Whether the supplies being made by the appellant to Army in respect of meat of sheep/goat in packages (a sample of packing material was produced before us) can be considered as supplies in unit containers or not in terms of the explanation under Notification No. 1/2017- Integrated T....... + More


  • 2018 (9) TMI 1183

    Rate of tax - supply and setting up of solar power generating system - Composite supply - Whether contract for supply of/construction of a solar power plant, wherein both goods and services are supplied, can be construed to be a composite supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017 as claimed by the appellant or the same is works contract services as per the ruling made by the AAR? - Challenge to AAR decision........ + More


  • 2018 (9) TMI 1106

    Works contract - immovable property or not? - supply and installation of car parking system - Whether the activity of supply and installation of car parking system would qualify as immovable property and thereby works contract as defined in Section 2(119) of the CGST Act? - Held that - The car parking system is not supplied as chattel qua chattel. It is not brought as an identifiable set of goods. Dismantling one whole, to be assembled later, for....... + More


  • 2018 (9) TMI 1105

    Classification of goods - marine paints - Whether marine paints supplied by the applicant, would be considered to be part of ship and accordingly be then classified under SI no 252 of Schedule I of Notification No 1/2017 of Central Tax (Rates) dated June 28, 2017? - Held that - here is no dispute with regard to classification of the subject goods under CTH 3208 and 3209. The difference of opinion is only with respect to the claim of the applicant....... + More


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