Tag Archives: Advance Ruling

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 »

How to Apply for GST Advance Ruling

By | March 3, 2019

“Procedure for Advance Ruling under GST” Department of Goods & Services Tax, Maharashtra Procedure & Checklist for obtaining Advance Rulings under the Goods and Services Tax Act, 2017 The Maharashtra Authority for Advance Ruling is constituted by Government of Maharashtra by issuing Notification in October 2017 (No. MGST-1017/CR 193/Taxation-1 Dt. 24/10/2017). Copy of Marathi and English… Read More »

No IGST Exemption to OEM suppliers of imported Scientific equipment even if supplied to science education & research Institute:AAR

By | February 27, 2019

Notification No. 51/1996-Customs, dated 23-7-1996 read with Notification No. 43/2017-Customs, dated 30-6-2017 and Minutes of 14th GST Council decision dated 18th/19th May, 2017  is applicable to the Applicant for import of  Equipment as listed under column (3) of the aforesaid notifications and notifications are not applicable to the OEM suppliers of imported equipment. AUTHORITY FOR… Read More »

No GST Advance Ruling for Past period activity : AAR

By | February 14, 2019

Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return… Read More »

GST Advance Ruling FAQ’s : by CA Satbir Singh I Taxheal

By | December 26, 2017

GST Advance Ruling FAQ’s : by CA Satbir Singh I Taxheal Related Topic on GST  Topic Click Link GST Acts Central GST Act and States GST Acts GST Rules GST Rules  GST Forms GST Forms GST Rates GST Rates GST Notifications GST Act Notifications GST Circulars GST Circulars  GST Judgments GST Judgments GST Press Release… Read More »