Category Archives: GST Judgments Advance Ruling

Car parking system Supply and installation is works contract under GST : Maharashtra AAR 

By | October 22, 2018

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? Held yes , it is in relation to immovable property under GST Maharashtra AUTHORITY FOR ADVANCE RULINGS Precision Automation and Robotics India Limited ARA- 39/2017-18/B- 46 Mumbai, dt. 13.06.2018 Download Judgment Click here Other… Read More »

GST Classification of ElectroInk supplied with consumables : Maharashtra AAR clarify

By | October 22, 2018

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract? Held Supply of Electro Ink  supplied with consumables is a mixed supply  as defined under Section 2(74) of CGST Act 2017 and is a continuous supply of Goods u/s… Read More »

No GST Exemption for educational courses approved by National Skill Development Corporation : Maharashtra AAR

By | October 22, 2018

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as… Read More »

How ITC can be claimed for Civil Work, Mechanical and Electrical Work of Building : AAR Clarify

By | October 22, 2018

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 ( costs proposed to be incurred for ‘Extension Project’ for activities in relation to building works, fire protection work, Air condition work, utility work and electrical works… Read More »

GST Rates on supply of food and beverages in canteens : TAMIL NADU AAR

By | October 22, 2018

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are… Read More »

Education Cess, SHE Cess and Krishi Kalyan Cess can not be claimed as ITC : MAHARASHTRA AAR

By | October 22, 2018

Whether Education Cess, SHE Cess and Krishi Kalyan Cess  can be claimed as ITC under GST ? Held NO AUTHORITY FOR ADVANCE RULINGS MAHARASHTRA CMI FPE Limited ARA- 25/2017-18/B- 34 Mumbai, dt. 19.05.2018 Download Judgment Click here Other GST Judgment Free GST Online Course [ Videos ] by CA Satbir Singh  

GST Rate and HSN code for Nonwoven Rice Bags : Tamil Nadu AAR Clarify

By | October 21, 2018

“Clarification on Rate of tax and HSN code for Nonwoven Rice Bags” The Applicant manufactures sacks and bags of Nonwoven fabrics. They purchase nonwoven fabric rolls and convert the same into sheets by cutting and printing and then stitch into Bags. Such Nonwoven fabric bags are mainly used for packing Rice and food products. They… Read More »

Pay 18% GST on Agricultural Seedling Tray : Tamil Nadu AAR

By | October 21, 2018

Clarification on classification and taxability  of Agricultural Seedling Tray under GST Held The product in question is Seedling Trays made of fully of plastic i.e. polypropylene and hence it cannot be classified under chapter 82 or anywhere under Section XV and accordingly it cannot be classified under 82or as Hand tools. Accordingly, the subject goods… Read More »

Pay GST on sale of commercial super built up area on behalf of MOHUA

By | October 21, 2018

Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi Held Applicant is liable to pay GST on sale of commercial built up area which is… Read More »

No GST ITC on freight for transportation of non-taxable petro goods to export warehouse

By | October 17, 2018

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state Held ATF and other non-taxable supplies from the Applicant‟s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable… Read More »