Tag Archives: AAR Rulings

ITC on Building Repair & Furniture & Fixture for Hotel : AAR Ruling

By | May 19, 2019

Q1 Building Repair Work Q1.1 Whether GST paid on building materials, such as cement, concrete, bricks, cement or marble or stone slabs or tiles, paint, polish and any other building materials meant for repair of building shall be available for ITC? Answer- ITC will not be available to the extent of capitalization of building materials. Q1.2 Whether GST… Read More »

GST Rate of Goods being mined will apply for Royalty paid for Mining lease ,liable for Reverse Charge : AAR

By | April 27, 2019

i. The royalty paid by M/s NMDC in respect of mining lease is classifiable under sub heading 997337 ; ‘Licensing services for the right to use minerals including its exploration and evaluation’ (covered under entry no. 17 of Notification No. 11/2017 (Rate), dated 28.06.2017, attracting GST at the same rate as applicable for the supply… Read More »

GST not applicable on interest free security deposit : AAR

By | April 13, 2019

Facts of the Case : The Company is engaged in various services including renting of immovable property to business entities for commercial purpose. ecurity deposit taken from the lessees on account of security against the damages, if any, caused to the furniture, equipments, fittings supplied along with the premises or any damage done to the… Read More »

Rate of GST on Marine diesel engines, gear boxes for use in vessels : AAR Clarify

By | April 2, 2019

The marine diesel engine and gear boxes supplied for use in vessels 1 goods falling under heading 8901, 8902, 8904, 8905, 8906, 8907 will be deemed to be parts of such goods and thereby taxable 5% GST as per Serial No.252 of Schedule-I of the Notification No.1/2017 Central Tax (Rate) dated 28.06,2017. If it is… Read More »

No Advance Ruling on place of supply of services : AAR

By | April 2, 2019

Held Section 13 of the IGST Act, 2017 lays down the principles for determining the place of supply of services where the location of supplier or location of recipient is outside India. The question essentially involves the determination of the ‘Place of Supply of the services supplied by the applicant which is beyond the jurisdiction… Read More »

Valuation for GST if Separate Agreement with buyer for Land & Construction : AAR Clarify

By | March 20, 2019

Issue :  The Applicant states that they enter into two separate agreements with the buyer, for sale of undivided share of land and another for construction, though they are both intrinsically connected with each other. In the opinion of the Applicant, even in this case the valuation should be in terms of Para 2 of… Read More »

Supplier of Taxable & Exempt supplies requires GST registration if total turnover exceeds threshold limit : AAR

By | March 19, 2019

Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section… Read More »