GST DAILY – 311 : Supply of vouchers to be treated as supply of goods; taxable at 18% under GST: AAR
THE AUTHORITY FOR ADVANCE RULING UNDER GST, UTTAR PRADESH In the case of Payline Technology Pvt. Ltd., decided on 20-2-2024
Tag: AAR UP
Cream is classifiable under HSN 1517 90 90, attracting GST @ 5%
The Uttar Pradesh AAAR, in the case of S.S. Traders ruled that manufacturing of ‘cream’ which will contain vegetable fat to extent of 23% is nothing but a preparation of vegetable oil, classifiable under Heading No. 1517 90 90 and attract GST @ 5%.
Supply of manpower to foreign company for working in India to attract GST, says UPAAR
Supply of manpower for work in India to foreign clients having no permanent establishment here will not be treated as export of services and accordingly attract GST, Uttar Pradesh’s Authority for Advance Ruling (UPAAR) has said.
GST DAILY – 275
GST is leviable on sale of residential units without receiving completion certificate from development authority: AAR
Vouchers are Taxable as a Supply of Goods at the rate of 18%
The Authority for Advance Ruling, Uttar Pradesh, in case of M/s Payline Technology Private Limited, ruled that Supply of Vouchers by the Applicant is taxable as supply of goods and the time of supply shall be decided as per Section 12 (2) of the CGST Act and the UPGST Act and will be taxed at 18% as per residual entry no. 453 of Notification No. 01/2017-Central Tax (Rate) dated June 28, 2017.
Benefit of refund cannot be claimed under Inverted Duty Structure relating to manufacturing of non-edible neem oil
The AAR, Uttar Pradesh in the case of In Re. M/s Pooja Solvent Private Limited ruled that non-edible neem oil would be classifiable under HSN Code 1515 and the provisions of Notification No. 09/2022-Central Tax (Rate) dated July 13, 2022 would be applicable and therefore, the benefit of refund cannot be claimed under Inverted Duty Structure relating to manufacturing of non-edible neem oil.
GST leviable at 18 percent on solar-powered submersible pump
The AAR, Uttar Pradesh in the case of In Re: M/s. Aastha Traders ruled that, solar powered submersible pump along with solar panels and convertor would be considered as mixed supply and GST would be levied at the rate of 18 percent.
GST shall be levied on payment of lump sum upfront premium as transfer charges of leasehold rights
It is in the nature of compensation for agreeing to do the transfer of the Applicant’s rights in favour of the Assignee. It is a service classifiable under “Other miscellaneous service” i.e., SAC 999792 and taxable at the GST rate of 18% under SI No. 35 of Notification No. 11/2017- Central Tax (Rate) dated June 28, 2017.
Hostel accommodation services exempted from GST from August 2021 till July 18, 2022
The AAR, Uttar Pradesh, in the matter of V S Institute & Hostel Private Limited [Advance Ruling No. UP ADRG…
Solar home lighting systems attracts GST @ 12%
The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated…