Used Car Sales Are Eligible For Margin Scheme Valuation With Tax Levied On Positive Margin Issue Whether the “Margin Scheme” is applicable for determining the taxable value of second-hand cars purchased from unregistered dealers and sold to unregistered customers after minor repairs. What is the correct HSN classification, assessable value, and applicable GST rate for… Read More »
Paddle Wheel Aerators Used in Aquaculture Fall Under Residual HSN 8479 Taxable at Eighteen Percent Issue Whether Paddle Wheel Aerators used exclusively for oxygenation in aquaculture ponds are classifiable as agricultural machinery under HSN 8436 or under the residual category of machines with individual functions under HSN 8479 of the GST Tariff. Facts The applicant… Read More »
Registration in Rajasthan is Not Required for an Inter-State Turnkey Project Controlled From Uttar Pradesh Issue Whether a works contractor registered in Uttar Pradesh is legally required to obtain a separate GST registration in Rajasthan for executing a turnkey substation project at a site in Rajasthan, where they have no office or fixed establishment and… Read More »
Subsidized Canteen and Transportation Services Provided to Employees are Taxable Supplies Under GST Issue Whether subsidized transport and canteen facilities provided by an employer to its employees constitute a taxable supply under Section 7 of the CGST Act, 2017. Whether the employer can claim a tax exemption for employee transportation services under Serial No. 15(b)… Read More »
Paper Bags are Classified Under Entry 185, Schedule II, Attracting 18% GST Rate Issue Whether the paper bags manufactured and supplied by the applicant are classifiable under Entry 319 of Schedule I at a 5% GST rate or under Entry 185 of Schedule II at an 18% GST rate of Notification No. 09/2025-Central Tax (Rate).… Read More »
Polypropylene packing boxes and plastic closures are classifiable under HSN 39231090 and 39235090 respectively. Issue What is the correct eight-digit HSN classification code for polypropylene (PP) packing boxes and polypropylene closures under Chapter 39 of the GST tariff? Facts The applicant is a registered manufacturer and supplier of plastic polypropylene (PP) packing boxes and closures… Read More »
AAR cannot rule on taxability of inward services rendered by facilitators to applicant. Issue Whether an application for advance ruling is maintainable under Section 97(2) of the CGST Act when the question raised seeks to determine the GST liability on a transaction where the applicant is the recipient of services (inward supply) rather than the… Read More »
Input tax credit is allowed for statutory employee canteens but blocked for voluntary contractual worker facilities. Issue Whether an employer can claim Input Tax Credit (ITC) on GST charged by Canteen Service Providers (CSPs) for running an in-house canteen when the facility is mandatorily required under Section 46 of the Factories Act, 1948 for regular… Read More »
Input tax credit is eligible for specialized steel CCV towers as plant and machinery structural support. Issue Whether the Input Tax Credit (ITC) on inputs and input services used for the construction of a specialized steel Continuous Vulcanization (CCV) tower is blocked under Section 17(5)(c) and 17(5)(d) of the CGST Act, or whether it qualifies… Read More »
Raw, unprocessed Psyllium seeds sold via APMC directly from farmers are exempt from GST. Issue Whether raw, unprocessed Psyllium (Isabgol) seeds procured from farmers via APMC auctions and supplied without any form of processing are exempt from GST under Entry 87 (HSN 1211) of Notification No. 10/2025-Central Tax (Rate). Facts The applicant is a GST-registered… Read More »