whether goods exported out of India directly by manufacturer mentioning applicant as Third Party Exporter for purpose of Foreign Trade Policy will be considered as exports at hands of Applicant under GST Laws ? AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA K. Uttamlal Exports (P.) Ltd., In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-57/2018-19/B-130 OCTOBER 23, 2018 Download… Read More »
Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned… Read More »
Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant? Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as “export of service”? 3)… Read More »
AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA MRS. Vishakhar Prashant Bhave, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER GST-ARA-23/2018-19/B-87 AUGUST 10, 2018 PROCEEDINGS [Also refer GST Export : Free Study Material ] (Under section 98 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017) 1. The present application has been filed under… Read More »
No GST on Sale of tools located outside India It is pertinent to note that for manufacture of bearings for specific customer, a specific type of tool is required. The Applicant in-turn raised a purchase order on Scaheffler Technologies AG & Co. KG for supply of tools. The tools which are required for manufacturing is… Read More »
GST applicable on cheque bouncing charges To summarise, the exemption for financial transactions under GST laws is only in respect of the interest/discount earned or paid for loans, deposits or advances. If the transaction, as in the subject case deviates from the above, i.e. the consideration not being an interest or discount, the exemption is… Read More »
Product Leavened Flatbreads such as Naan, Kukha and Chalupa are not covered by the expression ‘bread’ as mentioned under Entry No. 97 of Notification No. 2/2017-Integrated Tax (Rate), dated 28-6-2017, Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 and Notification No. 2/2017-State Tax (Rate) No. MGST1017/C.R. 103(1)/Taxation-1, dated 29-6-2017 (collectively referred to as ‘Exemption Notifications), but… Read More »
The Applicant would be liable to pay GST on the value of commission received from website users/Pundits not for on total amount received AUTHORITY FOR ADVANCE RULINGS, MAHARASHTRA Sadashiv Anajee Shete, In re B.V. BORHADE AND PANKAJ KUMAR, MEMBER ORDER NO. GST-ARA-32/2018-19/B-131 OCTOBER 23, 2018 Download Ruling Click here Related Post GST Judgments
GST AAR Maharastra In re Lion Club of Poona Kothrud Advance Ruling NO. GST-ARA-33/2018-19/B-100 Question :- Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is… Read More »
Where applicant is acting as distributor or marketing agents of lottery schemes organized by State Government of Mizoram (organizing state) and procures online tickets from organizing state for distribution across Maharashtra and tickets are sold through a chain of dealers /sales terminals of applicant spread across Maharashtra. Supplier of lottery is State Government of Mizoram… Read More »