Category Archives: GST Judgments TELANGANA AAR

GST on Transfer of development right by land owner to be paid on date when building is handed over to land owner : AAR

By | August 31, 2021

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Vajra Infracorp India (P.) Ltd., In re B. RAGHU KIRAN AND S.V. KASI VISWESHWAR RAO, MEMBER TSAAR ORDER NO.03 OF 2021 A.R.COM/30/2018 JULY  19, 2021 ORDER (Under section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the Telangana State Appellate Authority for Advance… Read More »

No GST on services to ‘educational institutions’ for examinations : AAR

By | October 6, 2018

ADVANCE RULING 1. The supply of service to ‘educational institutions’ for conducting of examinations are eligible for exemption under entry No.66 of Notification No. 12/2017- Central Tax (Rate) dt. 28.6.2017. 2. The supply of ‘Printing of cheque books'(where the paper is being supplied by the banks) are classifiable under heading 9988 and attracts GST @… Read More »

No Advance ruling can be given if issue pending before GST Council: TELANGANA AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY  2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »

ITC is available even if supplies made under concessional rate of 5% GST: AAR

By | July 5, 2018

Goods and services on which concessional rate of tax is applicable are not figured in the list under Section 17 (5) of the Central Goods & Services Tax Act, 2017 . Hence, the ITC is allowed on the supplies effected by paying duty at concessional rate of tax. Moreover, the supplies effected at concessional rate of… Read More »

Supply of Printed advertisement materials is goods not service, GST Rate 12% : TELANGANA AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Macro Media Digital Imaging (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018 MAY  30, 2018 RULING 1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application in Form GST… Read More »

Agricultural Soil testing instruments not exempt, GST @ 18% : TELANGANA AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Nagarjuna Agro Chemicals (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 3/2018 AND A.R. COM /7/2018 MAY  30, 2018 RULING 1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form… Read More »

Roof ventilators powered by wind are not windmill, GST @ 18% : AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Sammarth Overseas & Credits (P.) Ltd. In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVASA, JOINT COMMISSIONER (CENTRAL TAX) TSAAR ORDER NO. 1/2018 FEBRUARY  5, 2018 TSAAR ORDER NO. 1/2018 1. Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the… Read More »