Category Archives: GST Judgments Gujarat AAR

18% GST on Outdoor catering services : AAAR

By | March 16, 2019

APPELLATE AUTHORITY FOR ADVANCE RULING, GUJARAT Rashmi Hospitality Services (P.) Ltd., In re AJAY JAIN AND DR. P.D.VAGHELA, MEMBER ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2018/3 JULY  31, 2018 Surendra Shetty and Mehul P. Buch for the Applicant. RULING The Appellant M/s. Rashmi Hospitality Services Private Limited submitted that it is having business of caterers and supply food, beverages and other eatables (non-alcoholic… Read More »

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

By | November 16, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

No advance ruling on export of services as it involve determination of place of supply : AAR

By | October 6, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Take Off Academy, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADMISSION ORDER NO. GUJ/GAAR/ADM/2018/33 AUGUST  30, 2018 Samir Siddhapuria, Adv for the Applicatnt. RULING   1. The applicant Take Off Academy has filed application seeking advance ruling on following questions – (a) The consideration received from M/s. Pearson VUE, for Tax Invoice No. 001… Read More »

No GST Exemption for Child Skill development using Abacus : AAR

By | October 6, 2018

As per the dictionary meaning, ‘Art‘ is the expression or application of human creative skill and imagination, typically in a visual form such as painting or sculpture, producing works to be appreciated primarily for their beauty or emotional power. The improvement of speed and accuracy of calculations or development of mental capabilities, such as, concentration,… Read More »

Blasting activity is ‘composite supply’ under GST : Gujarat AAR

By | October 6, 2018

The applicant carries out blasting work with the aid of explosives. Thus, there is deemed supply of explosives in this case in view of the judgement of Hon’ble Supreme Court in the case of Bharat Pest Control (supra) as well as the supply of service in the form of the blasting work. Therefore, the situation as narrated… Read More »

No Advance Ruling can be given on High Sea Sale & Place of Supply :GUJARAT AAR

By | June 13, 2018

The issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.… Read More »

No GST Exemption on Storage of Pulses /Dal (de-husked or split), jaggery, processed dry fruits as these are not agriculture produce , : GUJARAT AAR

By | June 13, 2018

RULING Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not… Read More »

Laying of underground pipeline network is Work Contract under GST :GUJARAT AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT R.B.Construction Company, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2017-18/3 JANUARY  17, 2018 Soham Mashruwala, CA and Rohit Bodiwala for the Applicant. RULING 1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned… Read More »

Ice cream making machine is Refrigerators and not machinery for manufacture of food : GUJARAT AAR

By | June 12, 2018

Note As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 , CGST rates are as follow SCHEDULE III – 9% 330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils… Read More »

Manufacture of industrial gases is Job Work if goods supplied by recipient : GUJARAT AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Inox Air Products (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/7 MARCH  21, 2018 Rohit Jain, Adv. for the Applicant. RULING   1. The applicant M/s. INOX Air Products Private Limited (herein after also referred to as ‘INOXAP’) is engaged in the business of manufacture and supply of industrial… Read More »