Category Archives: GST Judgments Madhya Pradesh AAR

No 12% concessional GST rate to works contract service for Govt projects for business purpose : AAR

By | September 27, 2018

, the projects under DDUGY, IPDS, ADB, SSTD, Saubhagya Yojna, FSP and all other schemes of governments are carried out for business purpose and the benefit of Concessional Rate of 12% (6% under Central tax and 6% State tax) as per notification under is not available to the applicant on works pertaining to construction, erection,… Read More »

5% GST on food, drinks and & snacks sold in Multiplex : AAR

By | September 27, 2018

Items supplied in Snack Bar and Food Court shall be chargeable to GST in terms of Notification Tax (Rate) as amended by Notification No.46/2017-Central Tax (Rate) and corresponding notification under MPGST ACT,2017 at prevailing rate of 5%(2.5% SGCT and 2.5% CGST), subject to conditions laid down at Serial Number 7 of the parent Notification classifiable under… Read More »

No GST even if toll charges collected by sub contractor : AAR

By | September 19, 2018

In case of providing access to a Road or Bridge on payment of toll charge, the exemption is totally based on service of providing access to a road or a bridge on payment of toll charges. There is no restriction regarding the supplier or the recipient of the supply. In the instant case, therefore, even… Read More »

No Advance Ruling can be given on admissibility of Cenvat credit as transitional credit under GST : Madhya Pradesh AAR

By | September 8, 2018

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 »