GST Judgments RAJASTHAN AAR Archives - Tax Heal

No GST Exemption to supply of Manpower Services as it is not “Supply of Farm Labour” : Rajasthan AAR

CA Satbir Singh — Fri, 13 Mar 2020 14:19:44 +0000

Rajasthan Authority of Advance Ruling

Mrs Manju Devi, (M/s M.D. Enterprises)

a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?
b. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?
c. What type of documents/evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?

RAJ/AAR/2019-20/29 Dated 18.12.2019

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GST Exemption to Sub contractor for Pure Labour Services for PMAY : Rajasthan Authority of Advance Ruling

CA Satbir Singh — Fri, 13 Mar 2020 10:26:01 +0000

Rajasthan Authority of Advance Ruling

SEVK RAM SAHU, (M/s S.R.S. Enterprises)

• Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
• If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant?

RAJ/AAR/2019-20/28 Dated 18.12.2019

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18% GST on Fortified Rice Kernel manufactured and sold by applicant : Rajasthan Authority of Advance Ruling

CA Satbir Singh — Fri, 13 Mar 2020 10:09:36 +0000

Rajasthan Authority of Advance Ruling

M/s JVS Foods Pvt Ltd

Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

RAJ/AAR/2019-20/27 Dated 26.11.2019

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18% GST on ancillary services provided to tour operators : Rajasthan Authority of Advance Ruling

CA Satbir Singh — Fri, 13 Mar 2020 10:06:05 +0000

Rajasthan Authority of Advance Ruling

M/s Crown Tours and Travels

a. Whether the ‘Ancillary Services’ provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
b. What is the applicable tax rate for ancillary services provided to various tour operators?

RAJ/AAR/2019-20/25 Dated 26.11.2019

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18% GST on Entry Fees into Municipal Park Subhash Ushyan : Rajasthan AAR

CA Satbir Singh — Wed, 11 Mar 2020 12:49:14 +0000

Rajasthan Authority of Advance Ruling

M/s Chandmal Narayandas Consortium

1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park Subhash Ushyan.
2. What is applicable rate of GST on ticket charges for toy train facility provided in the park.
3. What is applicable rate of GST on ticket charges for pedal boat facility provided in the park.

RAJ/AAR/2019-20/24 dated 24.10.2019