Tag Archives: AUTHORITY FOR ADVANCE RULING

Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply

By | October 8, 2026
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Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Advance Ruling Application Is Inadmissible When Question Concerns Third-Party Supply Liability Rather Than Applicant’s Supply Issue Whether an application for an advance ruling under Section 97 is admissible when the questions raised pertain to the taxability, registration, and invoicing liabilities… Read More »

Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST

By | October 7, 2026
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Canteen Facility Provided Free is Exempt Perquisite under Schedule III, but Employee Recoveries Attract GST Issue Whether canteen facility provided by an employer to employees under a statutory obligation constitutes a “supply” under GST when no amount is recovered from employees. Whether GST is applicable on the partial or full amount recovered by the employer… Read More »

Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST

By | October 7, 2026
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Agglomerated and Rubberised Cork Sheets Classifiable Under Heading 4504 Attracting 5% GST Issue Whether rubberised cork sheets and agglomerated cork sheets manufactured using polymer/rubber binders are classifiable under Heading 4504 (attracting 5% GST) or under Chapter 40 (attracting 18% GST). Facts The applicant, a GST-registered manufacturer, produces rubberised and agglomerated cork sheets, frames, and strips.… Read More »

GST Rate on Sewerage Works Contract Was 12 Percent as on First June 2022 Prior to Omission

By | October 2, 2026
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GST Rate on Sewerage Works Contract Was 12 Percent as on First June 2022 Prior to Omission Issue Whether the works contract services for sewage treatment infrastructure supplied under HSN 9954 attracted GST at the concessional rate of 12% as on 01.06.2022 prior to the omission of S. No. 3(iii)(c) of Notification No. 11/2017-CTR with… Read More »

Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries

By | September 25, 2026
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Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Polymer Compostable Bags Classified Under HSN 3923 2990 and Excluded From Chapter 48 Paper Entries Issue Whether compostable bags and packing materials manufactured using compostable polymers (PLA and PBAT) are classifiable as plastics under Chapter 39 (HSN 3923 2990) or… Read More »

Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption.

By | September 25, 2026
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Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Residential waste management services classified under SAC 999423 but denied Entry 3A GST exemption. Issue Whether the services of upkeeping, sweeping, cleaning, and solid waste collection provided under the Greater Chennai Corporation (GCC) contract qualify for classification as ‘General waste collection… Read More »

Supply of ElectroInk with consumables constitutes mixed supply, taxable at highest applicable GST rate.

By | September 25, 2026
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Supply of ElectroInk with consumables constitutes mixed supply, taxable at highest applicable GST rate. Issue Whether the combined supply of ElectroInk along with consumables and operator parts under the Indigo Press contract constitutes a mixed supply under GST law and its applicable tax rate. How the time and value of supply are determined for the… Read More »

MeeSeva user charges collected above statutory fees are subject to GST and non-exempt.

By | September 24, 2026
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MeeSeva user charges collected above statutory fees are subject to GST and non-exempt. MeeSeva user charges collected above statutory fees are subject to GST and non-exempt. Issue Whether user charges collected by MeeSeva (Authorized Service Providers) over and above statutorily prescribed fees for Electronic Services Delivery (ESD) are eligible for GST exemption under Notification No.… Read More »

Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST

By | September 19, 2026
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Reimbursement of Electricity Charges at Actuals by Facility Manager Qualifies as Pure Agent Service Exempt from GST Issue Whether electricity charges recovered at actual cost on a pro-rata basis without markup by a facility management provider qualify for exclusion as a pure agent under Rule 33, thereby avoiding GST liability. Facts Service Provider & Project:… Read More »

GST is Payable on Mobilisation Advance Received for Works Contract Services at Time of Payment or Invoice Issuance

By | September 18, 2026
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GST is Payable on Mobilisation Advance Received for Works Contract Services at Time of Payment or Invoice Issuance Issue Whether GST is applicable on a mobilisation advance received by a contractor for works contract services, which is subsequently recovered from running account bills, and whether tax liability arises at the time of advance receipt/invoice issuance… Read More »