AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Harmilap Media (P.) Ltd, In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO. 03/2019-20 APPLICATION NO. 02/2019-20 JUNE 12, 2019 ORDER This is an application under sub-section (1) of Section 97 of the CGST/SGST Act, 2017 (hereinafter referred to as Act) and the rules made thereunder filed by M/s. Harmilap Media (P)… Read More »
Uttarakhand Authority of Advance Ruling M/S V.K ENTERPRISES 1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? 2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant? 3. The applicant is manufacturer of Rubber… Read More »
Uttarakhand Authority of Advance Ruling M/s G.B Pant University of Agriculture and Technology. 1 – Identification of HSN code of service provided in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide” 2 – Determination of applicable tax rate payble as per respective HSN and exemption… Read More »
Sale of sweets, namkeens, cold drinks and other edible items through restaurant will be treated as ‘composite supply’ with restaurant supply being the principal service. Existing GST rates on restaurant service will also be applicable on all such sales and no input credit will be allowed. Sale of sweets, namkeens, cold drinks and other… Read More »
whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service; [Also refer New GST Books ] Held Where applicant has a sweet shop in ground floor and a restaurant in… Read More »
infrastructure provided by the applicant is different from “Telecommunication Tower” in as much as (i) the infrastructure provided by the applicant docs not contain a. prefabricated shelter made of insulating PUF material made of fibres; b. electronic Panel: c. Base Transceiver Station (BTS) and other radio transmission and reception equipment; d. diesel generator set; (ii) the… Read More »
Government/Authority providing services to other Government/Authority is exempted from GST. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND IT Development Agency (ITDA), In re ANIL SINGH AND AMIT GUPTA, MEMBER RULING NO. 04/2018-19 AND APPLICATION NO. 03/2018-19 MAY 29, 2018 Damanpreet Singh for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST Act and the… Read More »
AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Kanj Products (P.) Ltd., In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER ADVANCE RULING NO. 03/2017-18 MARCH 19, 2018 C.M. Dang for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No.… Read More »
Issue : Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. Held : An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the… Read More »
No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. Applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Divisional Forest Officer In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO.… Read More »