Masala Paan Classification as Food Preparation Not Elsewhere Specified Under Chapter Heading 2106 90 99 Taxable at 18% GST Issues Whether “Masala Paan” or “Meetha Paan” is appropriately classified under Chapter Heading 2106 90 99 of the GST Tariff as a food preparation not elsewhere specified or included. Whether the supply of “Masala Paan” constitutes… Read More »
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 »
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 »
The Hotel Accommodation & Restaurant services being provided by the Applicant, within the premises of the Hotel, to the employees & guests of SEZ units, can not be treated as supply of goods & services to SEZ units in Karnataka & hence the intra state supply and are taxable accordingly. AUTHORITY FOR ADVANCE RULINGS KARNATAKA… Read More »
GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »
The applicant supplies works contract service, of which freight and transportation is merely a component and not a separate and independent identity, and GST is to be paid at 18% on the entire value of the composite supply, including supply of materials, freight and transportation, erection, commissioning etc. AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL EMC… Read More »
Works Contract service of maintaining railway tracks taxable at 18% GST: AAR AUTHORITY FOR ADVANCE RULINGS, WEST BENGAL Sreepati Ranjan Gope & Sons, In re VISHWANATH AND PARTHA SARATHI DEY, MEMBER CASE NUMBER 06 OF 2018 MAY 3, 2018 ORDER 1. The Applicant, stated to be an enlisted contractor engaged by the Railways for maintenance work of railway… Read More »