Registration is required in the State where assessee has fixed establishment for operation: AAR
Facts: M/s Jaimin Engineering Private Limited is engaged in construction of cold storages at various parts of the Country. They […]
Advance Ruling-New
Advance Ruling-New
Advance Ruling-New
Recipient of service not eligible to take Advance Ruling: AAR- Tamil Nadu
Facts: Dr. Dathu Rao Memorial Charitable Trust, is engaged in activities related to providing of education for mentally retarded children
Advance Ruling-New
EPC Contract of solar power plant are “Works contract services” and attracts 18% GST: AAR
Fact: M/s RFE Solar Private Limited is engaged in business of developing power projects in India. It undertakes development, design,
Advance Ruling-New
AAR rejects application for classification of BIOFOS Monocalcium Phosphate imported for animal/poultry feed etc
Facts: M/s Mosaic India Pvt Ltd is registered in terms of the CGST Act, 2017, imports BIOFOS Monocalcium Phosphate and
Advance Ruling-New
Question raised before AAR not admissible as application is pending before department: AAR
Facts: M/s. Veeram Natural Products, he is a manufacturer of Aluminium foil disposable container by moulding/die punching process with Aluminium
Advance Ruling-New
AAR has no jurisdiction to decide whether a supply is inter-State or intra-State hence the Application is rejected
Facts: M/s. Fichtner Consulting Engineers (India) Private Limited, Chennai is an Engineering consultancy organization, providing Engineering Services, mainly Design and
Advance Ruling-New
Operation and Maintenance of Sewage treatment plant is eligible for availing ITC (input Credit Tax)
Facts: M/s. Khilari Infrastructure Private Limited is a registered Civil Contractor, carrying out the business of Construction, erection, commissioning of
Advance Ruling-New
AAR : Supply of Spiritual goods in Satsang organised by charitable trust constitutes ‘business’, liable to GST
Facts: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra is a religious charitable trust registered under Section 12AA of the Income Tax
Advance Ruling-New, Important Pronouncements
AAAR: Goods sold at exclusive store by removing the brand names from the packages, doesn’t entail ‘unbranded’ supply
Fact: M/s Aditya Birla Retail Limited is engaged in the processing and trading of wide range of Cereals, Pluses, and
Advance Ruling-New
Promotion, Marketing and assisting recruitment of Foreign university courses are not considered as “Export of Service” hence liable to GST: WBAAAR
Promotion, Marketing and assisting recruitment of Foreign university courses are not considered as “Export of Service” hence liable to GST: