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The AAR, Uttar Pradesh, in the matter of M/s. R2V2 Technologies Private Limited [Advance Ruling No. UP ADRG 27/23 dated May 08, 2023] ruled that solar home lighting systems are appropriately classifiable under tariff entry 9405 5040 and accordingly will…
The AAR, Kerala, in the matter of M/s Best Money Gold Jewellery Ltd. [Advance Ruling No. KER/06/2023 dated March 02, 2023] ruled that value of gold will not diminish even if it is exchanged among 10 different users in a…
The AAR, West Bengal, in the matter of M/s. Chanchal Saha [Advance Ruling No.09/WBAAR/2023-24 dated June 26, 2023] ruled that the assessee is supplying goods to ration card holder and not to State government and since, the recipient is ration…
The AAR, Gujarat, in the matter of DevendrakumarRambhai Patel [Advance Ruling no. CUJ/GA ANN2O23/21 dated June 12, 2023] ruled that ‘Kandi Ravo’ the unmanufactured tobacco, made by crushing tobacco refuse and mixing it with natural clay & water is appropriately…
The AAR, Kerala, in the matter of Manappuram Finance Limited [Advance Ruling No. KER/13/2023 dated April 03, 2023] ruled that the payment made to state government for the change of land description does not attracts GST since, the service provided…
The AAR, Kerala, in the matter of Paragon Polymer Products Private Limited ruled that ITC is admissible for goods purchased from outsourced vendors when the consideration is settled through book adjustment, subject to the conditions outlined in Sections 16, 17 and 18 of the CGST Act, 2017.
The AAR, Kerala, in the matter of University of Calicut [Advance Ruling No. KER/17/2023 dated May 25, 2023] ruled that the services provided by Calicut University to their affiliated colleges and students are exempt from levy. Facts: University of Calicut…
The AAR, West Bengal, in the case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit cannot be claimed on construction of immovable property which is capitalised in the books of account.
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.
The AAR, West Bengal in the case of M/s Sona Ship Management Pvt. Ltd. [07/WBAAR/2023-24 dated May 30, 2023] ruled that, the services of loading and unloading of imported unprocessed pulses is not exempt under serial no.54(e) of the Notification…