Tag Archives: Advance Ruling

GST Advance ruling not passed in 90 days , Writ Petition Accepted by HC

By | May 21, 2019

HIGH COURT OF GUJARAT Sonal Products v. State of Gujarat MS. HARSHA DEVANI AND BHARGAV D. KARIA, JJ. R/SPECIAL CIVIL APPLICATION NO. 6248 OF 2019 MARCH  28, 2019 D.K. Puj for the Petitioner. ORDER Ms. Harsha Devani, J. – Mr. D.K. Puj, learned advocate for the petitioner, has submitted that though alternative remedy of appeal has been provided under… Read More »

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 on Composite Supply as residential housing project is bundled with other services like car parking space, common areas and facilities : AAR

By | May 7, 2019

Held   The Applicant is providing service of construction of a dwelling unit in a residential complex, bundled with services relating to the preferential location of the unit and right to use car parking space and common areas and facilities. It is a composite supply, construction service being the principal supply. Entire value of the… Read More »

No GST on sale or purchase of DFIA (Duty Paying Scrips) : AAAR

By | April 29, 2019

we conclude that the DFIA, also popularly known as duty paying scrips in the trade parlance, is equivalent to the duty credit scrips, as far as the tax treatment thereon, are concerned and accordingly, there will be nil rate of GST on the sale or purchase of DFIA as provided in Sr. 122A of the… 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 »

Back office support services to overseas clients are not Export of Service , Pay GST : AAAR

By | April 27, 2019

Facts of the Case : The company is incorporated to provide back office support services to overseas companies (hereinafter referred to as ‘Clients’). services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services. Appellant have misconstrued the definition… Read More »

Pay GST on Freight inclusive of diesel cost provided by recipient : AAR

By | April 26, 2019

Do we need to charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel cost? Applicant are required to charge GST upon M/s Shree Raipur Cement, C.G on the total amount including the cost of diesel i.e. on the total freight amount inclusive of the cost of diesel… 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 »

No Advance ruling if tender not allotted as goods and services will not be supplied :AAR

By | April 13, 2019

Advance ruling application (ARA) has been filed to seek clarity on applicable rate of tax on transaction proposed to be executed by applicant in relation to tenders issued by ONGC for executing erection, commissioning and installation work on turnkey basis for petroleum operations During the course of hearing, impugned contract was awarded by ONGC to… 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 »