Category Archives: GST Judgments RAJASTHAN AAR

No GST Advance Ruling for Past period activity : AAR

By | February 14, 2019

Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return… Read More »

No GST Exemption to supply of non-AC motor vehicles on hire to Indian Army : AAR

By | December 21, 2018

The essential ingredient of contract carriage as provided in definition of ‘contract carriage’ under clause (7) of section 2 of Motor Vehicles Act, 1988 is that it plies under a contract for a fixed set of passengers, and does not allow any other passenger to board or alight from the carriage at will. A contract… Read More »

ITC of IGST paid on ‘bill to ship to’ model admissible : AAR

By | December 19, 2018

Whether ITC of IGST paid ‘bill to ship to’ model admissible to the applicant? Held Yes Rajasthan AAR UMAX Packing (A unit of UMA olymers Ltd.) RAJ/AAR/2018-19/23 dt:02.11.18 Download Ruling Click here Related Post Bill to Ship to under GST and Eway Bill : Analysis Bill To Ship To issues of Eway Bill Clarified by… Read More »

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR

By | July 13, 2018

The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »

GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

By | July 13, 2018

GST on Cleaning of various Agriculture produce away from agricultural farm Video Analysis by CA Satbir Singh in Hindi Various  agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is… Read More »

Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR

By | July 13, 2018

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »

No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR

By | July 13, 2018

Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of  Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »

Pay GST on non tariff charges recovered from consumer by electricity distribution company :RAJASTHAN AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN TP Ajmer Distribution Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/02 MAY  11, 2018 Varun Sharma, FCA for the Applicant. RULING (A) SUBMISSION OF APPLICANT 1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in… Read More »