Category Archives: GST Judgments RAJASTHAN AAR

No ITC on capitalization of building materials : AAR

By | June 27, 2019

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN Rambagh Palace Hotels (P.) Ltd., In re J.P. MEENA AND HEMANT JAIN, MEMBER ADVANCE RULING NO. RAJ/AAR/2019-20/05 APRIL  30, 2019 Sanjeev Agarwal, AR for the Applicant. ORDER   Note : Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the appellate Authority for Advance Ruling constituted under… Read More »

GST TDS on Work for Municipal Corporation : Rajasthan AAR clarify

By | May 8, 2019

Classification of any goods or services or  both; determination of the liability to pay tax on any goods or services or both; How TDS will apply under GST on Work contract given by Municipal Corporation ?  whether any particular thing done by the applicant with respect to any goods or services or both amounts to… Read More »

No Concessional GST Rate if Work Contract for Govt to be used for Business purpose : AAR

By | April 27, 2019

Work Contract of Nuclear Fuel Complex will attract GST rate of 18% and ( not 12%) as NFC  is engaged in manufacture of fuel  which will be used for production of electricity . Thus activity of production and generation of electricity will be a commercial activity. Rajashtan AAR TATA Projects Pvt Ltd RAJ/AAR/2018-19/42 dated 29.03.2019… Read More »

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 »