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The Andhra Pradesh AAR in the matter of V.K. Industries held that a uniform blend of decorticated cotton seed oil cake classified under HSN 23061010 and de-oiled cake under HSN 23061020 sold as “cotton seed cattle feed” does not qualify for GST exemption
The Andhra Pradesh AAR in the matter of Sri Lakshmi Ganesh Cement and Iron General Stores held that for supply of cement and iron to unrelated persons, the transaction value as per Section 15(1) of the CGST Act, 2017 applies; for supplies to related persons eligible for full input tax credit, the invoice value is deemed value of supply under Rule 28 of the CGST Rules, 2017; further, the registered person providing transportation services to unregistered persons is not liable to pay GST on the transportation charges, as such services are exempt under Serial No. 21A of Notification No. 12/2017-CT (Rate), as amended.
18% GST is applicable on the amount recovered from suppliers for not performing contracts within the stipulated period: AAR
The AAR, Andhra Pradesh in case of In re: Greater Visakhapatnam Smart City Corporation Ltd. ruled that the supply of sewage-treated water which is supplied to various industries is exempt from levy of GST as per Sr. No. 99 of the Notification No. 02/2017-CTR dated June 28, 2017.
Brokerage services for processed agricultural produce would be taxable at 18% under GST: AAR
The Andhra Pradesh, AAR in the matter of South India Krishna Oil & Fats (P.) Ltd. held that the compensation amounts, such as liquidated damages or trade settlement, collected by the Applicant from customers for non-performance or breach of contracts constitute a supply of service and are liable to GST.
The AAR, Andhra Pradesh, in the matter of Vedmutha Electricals India Pvt. Ltd. ruled that assessee is eligible to take full credit of GST charged in invoice issued by the supplier even though later commercial/financial credit note has been issued.
Liquidated damages received by a service receiver from a service provider for not meeting terms of contract would attract 18 per cent goods and services tax (GST) in certain cases, the authority for advance rulings (AAR) in Andhra Pradesh has…
The AAR, Andhra Pradesh in M/s Andhra Pradesh Medical Services and Infrastructure Development Corporation [TS-668-AAR(AP)-2022-GST dated December 22, 2022] held that the procurement and distribution of drugs, medicines and other surgical equipment by the assessee on behalf of the Government…
The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit (“ITC”) on monthly rental tax invoices raised after the expiry of the period of limitation.…