Category Archives: GST Judgments Delhi AAR

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 »

Dried tobacco leaves are not ‘Tobacco leaves’ , GST at 28% :NEW DELHI AAR

By | June 13, 2018

Notification No. 1/2017-central Tax (Rate) dated 28.06.2017: CGST rates are as follow Schedule 1-2.5% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 109. 2401 Tobacco leaves Schedule IV-14% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 13. 2401 Unmanufactured tobacco; tobacco refuse (other than tobacco leaves) Dried Tobacco Leaves’ which have undergone… Read More »

Pay GST on sale of undivided share of land : Delhi AAR

By | June 7, 2018

Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Issue : In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say… Read More »