Tag Archives: goods and services tax

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 »

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 »