GST DAILY – 341 : GST shall be paid on date of receiving interest on delayed payment for goods sold by supplier: AAR
THE AUTHORITY FOR ADVANCE RULING UNDER RAJASTHAN GST, In the case of Pink City Steel Rolling Mills Pvt. Ltd.,decided on 1-9-2023
Tag: AAR Rajasthan
Hydrated Lime/Slaked Lime containing less than 98% of the Calcium Oxide and Calcium Hydroxide classifiable under CTH 2522 20 00
The Rajasthan AAR, in the case of M/s Balveer Singh [Advance Ruling No. RAJ/AAR/2024-25/2017 dated September 20, 2024] slaked/hydrated lime containing less than approximately 98% of the calcium oxide and calcium hydroxide, are classifiable under CTH 2522 20 00 taxable at 2.5% CGST and 2.5% SGST as per entry SI. No. 131 of Schedule I of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017 (“the Rate Notification”).
Softy ice cream mix not dairy produce, attracts 18% GST, rules AAR
Softy ice cream mix in vanilla flavour is not a dairy product and will attract 18 per cent GST, Rajasthan bench of Authority of Advance Ruling has said.
GST on Corporate-Guarantee from overseas group entity payable only one-time, not periodically: Rajasthan’s AAR
Goods & Services Tax (GST) on corporate-guarantee from overseas group entity payable only one-time, not periodically, Rajasthan’s Authority for Advance Ruling (RAAR) has held. Experts say though the ruling is in line with the Circular, it poses the challenge of paying the full tax upfront for the entire duration of the guarantee.
Infant milk formula attracts GST at 18% rules AAR
The GST Authority for Advance Rulings (Rajasthan bench) has held that Bebymil was correctly levying and collecting Goods and Services Tax (GST) at 18% against its infant milk formula products.
AAR rules 18% GST on infant food containing milk, other ingredients
Infant food products containing milk and other ingredients may be subject to an 18 per cent goods and services tax (GST), contrasting with the 5 per cent applicable to milk products, if a judgment by the Rajasthan Authority for Advance Ruling (AAR) sets a precedent.
Collection of Entry Fee from visitors for Temple Hall Exempt under GST
The AAR Rajasthan in the case of In Re. Shri Digamber Jain SidhkutChaityalaya Temple Trust ruled that, the entry fee collected from the visitors/devotees/pilgrim by the Applicant is covered under the charitable activities relating to the advancement of the religion and therefore, would not be taxable under the GST.
Lessor has to pay GST on rent if property is used for commercial purposes
The Rajasthan bench of the Authority for Advance Rulings has held that GST is applicable on the rent if a residential…
Lessor is liable to pay GST on forward charge basis when the residential property is rented out for commercial purpose
The AAR, Rajasthan in the case of In Re: M/s. Deepak Jain [Advance Ruling No. RAJ/AAR/2023-24/14 dated November 29, 2023]…
ITC is eligible on input used for construction of foundation of machinery
The AAR, Rajasthan, in M/s. Uvee Glass Private Limited held that, ITC of GST paid on the inward supply for fixing of plant and machinery to earth by foundation or structural support which is used for making outward supply of taxable goods is allowed.