54 ViewsThe Telangana State Appellate Authority for Advance Ruling (“TAAAR“) in the case of M/s. Hyderabad Metropolitan Water Supply and Sewerage Board (Order in Appeal No. AAAR/12/2022) upheld the ruling passed by Advance Ruling Authority (“the AAR”) of not providing the benefit of exemption under entry no. 3 of the Notification 12/2017-Central Tax (Rate) dated […]
GST Payable On Medical insurance premium for employees and pensioners: Telangana AAAR
38 ViewsThe Telangana Appellate Authority of Advance Ruling (AAAR) has ruled that no GST exemption is available on medical insurance premiums taken to provide health insurance to employees, pensioners, and their family members. The two-member bench of Neetu Prasad and B.V. Siva Naga Kumari has observed that the insurance services for employees and employees’ family […]
Chemically processed seed, not an agri produce; storage, transportation not to get GST exemption: Telangana AAAR
42 ViewsTelangana’s Appellate Authority for Advance Ruling has upheld that chemically processed seed is not an agricultural produce and hence, activities related with it will not get the exemption from Goods & Services Tax (GST). The appellant in this matter is Hyderabad-based Ganga Kaveri Seeds Private Limited. It is in the business of production and […]
Packaged parathas, unlike chapatis, to attract 18% GST, says Gujarat AAAR
65 ViewsIt is another stamp of approval from the advance ruling system to say that packaged paratha will attract 18 per cent goods and services tax (GST) while chapati draws 5 per cent rate. The Gujarat Appellate Authority for Advance Ruling (GAAAR) upheld the order by the GAAR in an application filed by Vadilal Industries. […]
Delay in filing the appeal against Advance Ruling beyond prescribed limit can’t be condoned
135 ViewsThe AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can’t be condoned. Facts: M/s Indian Institute of Corporate Affairs, (“the Appellant”) is a society registered under Section […]
No GST on extra packs of cigarettes supplied along with regular supply under single price
181 ViewsThe AAAR, Uttar Pradesh in the matter of M/s Deputy Commissioner, CGST & C.EX. Division-2[Order No- UP/AAAR/01/2022 dated May 23, 2022] upheld the AAR order and stated that Goods and Services Tax (“GST”) shall not levied on extra packs of cigarette supplied along with regular supply. Facts: M/s Golden Tobie Private Limited (“the Respondent”) […]
Turmeric in whole form is ‘Agricultural Produce’, attracts 5% GST: AAAR
143 ViewsThe Maharashtra Appellate Authority of Advance Ruling (AAAR) has ruled that 5% GST is payable on turmeric in its whole form, falling under the definition of “Agricultural Produce”. The two-member bench of Rajeev Kumar Mital and Ashok Kumar Mehta has observed that the first supply of turmeric in whole form by farmers, being supplied […]
Dried, polished turmeric supplied by farmers in a mandi will not attract GST, rules appellate authority
67 ViewsDried and polished turmeric supplied by a farmer is an agricultural produce and will not attract GST, Maharashtra’s Appellate Authority for Advance Ruling (MAAAR) has said. This ruling is significant as turmeric attracts GST at the rate of 5 per cent. Also, Maharashtra’s Authority for Advance Ruling (MAAR) earlier ruled that dried and polished […]
External Development and Infrastructure Development charges would form part of value of construction services: AAAR
47 ViewsAppellate Authority for Advance Ruling, Haryana Ashiana Housing Ltd., In re – [2022] 138 taxmann.com 92 (AAAR-Haryana) The appellant was engaged in the construction of residential complexes. It filed an application for advance ruling to determine whether the statutory charges i.e. External Development Charges (EDC) and Infrastructural Development Charges (IDC) recovered by the appellant […]
Goods Transport Agency (GTA) Service : A Consignment Note not issued
92 ViewsThe appellant M/s. K M Trans Logistics Private Limited, Jaipur, Rajasthan has filed an Appeal u/s 100 under Central Goods and Service Tax Act, 2017 read with section 100 of Rajasthan Goods and Service Tax Act, 2017 against the Advance ruling of the Authority for Advance Ruling, Rajasthan passed on 29.08.2019. The appellant is […]