Wheat crushing services provided to State Government eligible for exemption if ‘value of goods’ < 25% of value of supply

The AAR, West Bengal, in Aryan Flour Mills Private Limited held that, crushing of wheat and addition of nutrients in atta is a composite supply and the principal supply is crushing service. The service are provided to state government under Public distribution and since the value of goods involved in such composite supply does not exceed 25% of the value of supply the Applicant is eligible for exemption

Marine Vessel parts attracts GST@ 5%

The AAR, Kerala, in S. Radhakrishnan, M/s. Bright Metal Works ruled that the assessee is eligible to avail ITC of tax paid on inputs, input services and parts of fishing or floating vessels classifying under CTH 8902 are taxable at the rate of 5% GST and further ruled that the replacement of parts without consideration during the warranty period is not liable to GST.

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