infrastructure provided by the applicant is different from “Telecommunication Tower” in as much as (i) the infrastructure provided by the applicant docs not contain a. prefabricated shelter made of insulating PUF material made of fibres; b. electronic Panel: c. Base Transceiver Station (BTS) and other radio transmission and reception equipment; d. diesel generator set; (ii) the… Read More »
AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Nursery Men Co-oprative Society, In re HARISH DHARNIA AND DR. RAVI PRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 18 OF 2018 AUGUST 6, 2018 RULING 1. M/s The Nurserymen Co-operative Society Ltd, (called as the ‘Applicant’ hereinafter), Lalbagh, Bengaluru 560004, having GSTIN number 29AABAT4416F1ZK, has filed an application for Advance Ruling under Section 97… Read More »
AUTHORITY FOR ADVANCE RULINGS, MADHYA PRADESH Sasan Power Ltd., In re RAJIV AGRAWAL AND MANOJ KUMAR CHOUBEY, MEMBER ADVANCE RULING NO. 1 OF 2018 JUNE 6, 2018 Gopal Mundra, Ravi Ghiyani and Mrs. Laxmi Vyas for the Applicant. ORDER 1. Brief facts of the case 1.1 M/s. Sasan Power Ltd., Sasan (hereinafter referred to as “the Applicant”), are engaged in the business of… Read More »
Project Development and Management Consultancy services (‘PDMC’) provided by Applicant to recipient under the Contract for AMRUT; and the Project Management Consultancy services (‘PMC’) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India. AUTHORITY FOR ADVANCE… Read More »
Question: “Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? Answer: Answered in the affirmative and same is liable to tax as a works contract as per provisions of section 2(119) of the GST Act, AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Dinesh Kumar Agrawal, In re… Read More »
GST on Discounts given after supply The applicant pays GST on the full value of invoice raised by them on the authorised dealers/stockists at the time of original supply of goods to the said authorised dealers/stockists. However, by issuance of credit note for rate difference, the sale price of goods sold by the applicant to the authorised… Read More »
“The Brake Pads, i.e., friction material mounted on metal plate, manufactured by the applicant for motor vehicles of headings 8701 to 8705 (other than specified parts of tractors) are correctly classifiable under HSN 87083000 of the Custom Tariff Act. In view of the notification no. 1/2017-CentraI Tax (Rate), dated 28.06.2017, as amended from time to… Read More »
The customer is providing only chassis. All inputs/materials required for fabrication of bus body, has to be used by the applicant from its own account. Under such situation it is the bus-body which is being fabricated and also being mounted on the chassis provided by the customer. Therefore, it is not merely job-work. Rather it… Read More »
The applicant has submitted that they buy readymade trucks say Ashok Leyland, TATA, etc. Such Trucks and Lorries which are meant for transport of goods are covered under chapter heading 8704. Accordingly, classification of the impugned goods under heading 8426 is ruled out, as because the trucks being purchased/used by the applicant for manufacturing truck… Read More »
the phrase ‘unit container’ means a package, whether large or small (for example tin, can, jar, box, bottle, bag, carton, drum, barrel or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.’ It is the case of the applicant that they supply to Army sheep/goat meat in carcasses of… Read More »