78 ViewsThe AAR, West Bengal in the matter of Shopinshop Franchise Pvt. Ltd. [27/WBAAR/2022-23 dated February 9, 2023] has ruled that ‘Bouquets’ made with dry parts of plants, foliage, flower buds, grasses, and branches of plants which dried, bleached, dyed, and coloured and sold with plastic foil packaging will be classifiable under Tariff Item No. […]
GST @ 5% is leviable on all types of jaggery, pre-packaged and labelled
36 ViewsThe AAR, Karnataka in the matter of M/S Prakash and Company [Advance Ruling No. KAR ADRG 06/2023 dated January 23, 2023] ruled that all types of jaggery pre- packed and labelled are exigible to Goods and Services Tax (“GST”) at 5% as per SI. No. 91A of Notification No. 1/2017-Central Tax (Rate) dated June […]
GST @ 18% leviable on works contract services to Indian Railways; 12% on works contract services involving predominantly earthwork
64 ViewsThe AAR, Karnataka in the matter of M/s S.K. Swami & Company [Advance Ruling No. KAR ADRG 05/2023 dated January 23, 2023] has ruled the rate of Goods and Services Tax (“GST”) @ 18% is exigible on works contract services executed to Indian Railways by the assessee either as a main contractor or as a […]
Annual operation and maintenance of compactor and hook loader for lifting and removal of garbage is a composite supply of goods and services
119 ViewsThe AAR, West Bengal in the matter of Banchu Das [Advance Ruling No. WBAAR 23 of 2022 dated October 21, 2022] has ruled that, the supply of services to the Government or Government authority for annual operation and maintenance of capacity portable compactor and hook loader cannot be regarded as pure services and it […]
Pure Agent not liable to pay GST on reimbursement of the compensation amount paid to farmers and land owners
41 ViewsThe AAR, Karnataka in the matter of M/s Sree Subha Sales [Advance Ruling No. KAR ADRG39/2022 dated October 27, 2022] ruled that, if the assessee qualifies to be a pure agent then reimbursement of tree cut compensation paid to farmers and land owners during the course of execution of work is not chargeable to […]
Supply of telecommunication services to a local authority is a taxable service
41 ViewsThe AAR, Telangana in the matter of M/s. Vodafone Idea Limited [TSAAR Order No. 36/2022 dated July 11, 2022] ruled that the supply of telecommunication services to a local authority is a taxable service under Section 9(1) of the Central Goods and Services Act, 2017 (“the CGST Act”) and is not exempted under Notification […]
GST @12% applicable on unbranded pre-packaged namkeens and salted/ flavoured potato chips
77 ViewsThe AAR, Gujarat in the matter of M/s Prajapati Keval Dineshbhai [Order No. GUJ/GAAR/R/2022/54 dated December 30, 2022] has held that, the supply of un-branded packaged namkeens and potato products such as chips/sev etc., according to pre-determined weights, will attract Goods and Services Tax (“GST”) at 12% as per Sl. No. 46 of Schedule-II […]
Supply by Project Implementing Agency to the State Govt. Department is required to issue tax invoice on the contract value
54 ViewsThe AAR, West Bengal in the matter of M/s West Bengal Agro Industries Corporation Limited [Advance Ruling No. WBAAR 15 of 2022 dated December 22, 2022] has ruled that assessee acting as Project Implementing Agency, making supplies to the State Government Department is required to issue tax invoice on the contract value as determined […]
No ITC on goods/services used for installation of Solar Power Panels being Plant and Machinery
71 ViewsThe AAR, Tamil Nadu in the matter of VBC Associates [Advance Ruling No. 10/2022/ARA dated August 31, 2022], has ruled that the assessee is not eligible to claim Input Tax Credit (“ITC”), as per Section 17(2) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) read with Rule 43(a) of the […]
No GST on charges collected from employees for canteen services provided under contractual agreement
70 ViewsThe AAR, Gujarat in the matter of M/s. Troikaa Pharmaceuticals Limited [Advance Ruling No. GUJ/GAAR/R/ 2022/38 dated August 10, 2022] has ruled that no Goods and Services Tax (“GST”) is payable on the employees portion collected by the employer for providing canteen services as perquisites and paid to the canteen service provider in terms […]