Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Ophthalmic binocular surgical microscopes fall under CTH 9018, attracting 5% GST rate under Entry 483. Issue Whether the Ophthalmic Binocular Surgical Microscope merits classification under Tariff Heading 9018 of the First Schedule to the Customs Tariff Act, 1975. Whether the… Read More »
Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Construction of Service Apartments Falls Under Commercial Building Construction Services for GST Purposes Issue Whether the construction service for a B+G+31 storey building proposed as ‘Service Apartments’ falls under the construction services of multi-storey residential buildings or commercial buildings for determining GST… Read More »
In-patient Healthcare Bundled Services Are Exempt Composite Supply Except Room Rent Exceeding ₹5,000 Issue Whether room rent, diagnostic tests, medicines, consumables, and food provided to in-patients form a composite supply of healthcare services, and whether such bundled services are exempt from GST under Section 8 and Section 11 of the CGST/MGST Act, 2017. Facts Business… Read More »
Used Jute Gunny Bags Classifiable Under HSN 6305 Attracting 5 Percent or 18 Percent GST Based on Sale Value Issue What is the correct classification and applicable GST rate under Heading 6305 for the sale of used jute gunny bags (woven sacks without plastic coating) received during raw material procurement and sold as packing material?… Read More »
Laundry Soap Bars Classifiable Under HSN 34011942 and Attract 18 Percent GST Issue What is the correct classification and applicable GST rate for laundry/washing soap (in bar or cake form) used for cleaning clothes and household items under Heading 3401, as per Notification No. 09/2025-Central Tax (Rate)? Facts Applicant Business: The applicant is a GST-registered… Read More »
GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR GST Rates And Classifications Determined For Job Work And Various Handicraft Items By AAR Issue What is the applicable GST rate on job work services for processing raw brass (HSN 7403) into brass statues (HSN 8306)? What is the correct HSN… Read More »
Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Interest and Costs Awarded in Arbitration for Pre-GST Works Contract Exemption From GST Net Upheld Issue Whether interest and costs awarded under an arbitration proceeding in 2024 for delayed payments on a pre-GST works contract attract GST liability under Sections… Read More »
Peeled and Chopped Garlic Retains Classification Under Chapter Heading 0703 Exempt From GST Issue Whether peeled and chopped garlic subjected to automated cleaning, peeling, and chopping processes falls under HSN 0703 (exempt fresh vegetables) or HSN 2005 (prepared/preserved vegetables). Whether a question regarding whether a process amounts to “manufacture” is maintainable before the Authority for… Read More »
Rooftop Solar Plant Setup Is Composite Works Contract Taxed at 70:30 Goods-Service Ratio Issue Whether the supply, design, installation, testing, and commissioning of a grid-connected rooftop solar power plant constitutes a composite supply of works contract and how the applicable GST rate and taxable value should be determined. Facts Work Order: The applicant received a… Read More »
GST Applicable on Subsidized Canteen Recoveries with No ITC, but Notice Pay Recoveries Exempt Issue Whether GST is payable under Section 9 of the CGST/MGST Act on subsidized canteen recoveries made from employees’ salaries, and whether Input Tax Credit (ITC) is available on third-party canteen service invoices. Whether GST is payable on notice pay recoveries… Read More »