Category Archives: GST Judgments CHHATTISGARH AAR

NO GST if Hostel accommodation provided for less than Rs. 1,000 per day with other services without any charges : AAR

By | June 5, 2019

The activity of providing accommodation services by the applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs. 1000/- per day and no other charges are being collected for providing other allied facilities/services therein viz. canteen food, parking space for vehicles, coaching, library, entertainment etc. merits exemption as… Read More »

No GST on Hostel Charges as Tariff is Less Than Rs 1000 per bed per day :AAR

By | April 26, 2019

Hostel charges collected from both the hostels which is rupees 7000/- per month for per bed single room and rupees 6000/- per month per bed for rooms consisting of more than a single bed. As already discussed, no charges other than above are collected from the occupants on account of the allied facilities being provided… Read More »

Pay GST on Freight inclusive of diesel cost provided by recipient : AAR

By | April 26, 2019

Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? Applicant are required to charge GST upon M/s Shree Raipur Cement, C.G on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel… Read More »

Application of advance ruling under GST rejected due to non-payment of fees

By | December 21, 2018

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital Held application was to be rejected as it was not in the prescribed format specified under section 97(1) of Chhattisgarh State GST Act, 2017 and the applicant had not deposited fee of Rs. 10,000 for advance ruling despite being reminded twice AUTHORITY… Read More »

GST rates on job work activity of custom milling of paddy : Chhattisgarh AAR Clarify

By | November 14, 2018

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. Held It is Composite Supply and principal Supply is  custom milling of paddy . Therefore GST Rates is 5% Chhattisgarh Authority of Advance Ruling Taranjeet Singh Tuteja & Brothers… Read More »

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

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 and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

By | July 12, 2018

GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »