602 documents in Advance rulings (AAR), newest first
Advance rulings (AAR)
11 Jul 2018
GST Rate on Ship Parts Raw Materials and Consumables Clarified
NO.GST-ARA- 28/2017-18/B- 64 Mumbai, dt. 11/7/2018
Shipbuilders purchase raw materials, specialized components, and consumables to construct vessels. Under GST Notification No. 01/2017-Integrated Tax…
Advance rulings (AAR)
11 Jul 2018
GST Applies to Liquidated Damages Received Under Arbitral Awards, Rules AAR
NO.GST-ARA- 07/2018-19/B- 63 dated 11.07.2018
A technical consultancy firm cancelled its contract after the client failed to pay invoices and claimed liquidated damages through international…
Advance rulings (AAR)
09 Jul 2018
GST Rate of 12% Applies to Government Solar Water Treatment Contracts
NO.GST-ARA- 06/2018-19/B- 62 dated 09.07.2018
Membrane Filters(I) Pvt Ltd won a contract from the Public Health Engineering Department in Bihar to build 200 mini-piped water supply systems. The…
Advance rulings (AAR)
09 Jul 2018
Corporate Canteen Services Attract 5 Percent GST Without Tax Credit
NO.GST-ARA- 05/2018-19/B- 61 Mumbai, dt. 09.07.2018
A catering provider asked whether supplying daily food to corporate employees in client canteens is treated as canteen services or outdoor catering under…
Advance rulings (AAR)
09 Jul 2018
GST Not Applicable on Sale of Goods Located Outside India
NO.GST-ARA- 04/2018-19/B- 60 Mumbai dated 09.07.2018
The Maharashtra Authority for Advance Ruling dealt with a clear GST question in order NO.GST-ARA- 04/2018-19/B- 60. INA Bearing India Private Limited…
Advance rulings (AAR)
07 Jul 2018
Back-Office Support for Foreign Clients Attracts GST as Intermediary Service
NO.GST-ARA- 03/2018-19/B- 59, Mumbai, dt. 07.07.2018
Vservglobal Private Limited provided back-office support, accounting, and administrative liaison services to foreign companies involved in international…
Advance rulings (AAR)
05 Jul 2018
Fancy Rakhis are taxable under GST and not exempt items
08/WBAAR/2018-19 dated 05/07/2018
The company asked the West Bengal Authority for Advance Ruling whether decorative Rakhis made from materials like silk, beads, metal, and plastic are…
Advance rulings (AAR)
05 Jul 2018
GST Rate Classification for Polypropylene Leno Bags Explained
09/WBAAR/2018-19 dated 06.07.2018
The company asked whether Polypropylene (PP) Leno bags, commonly used to pack vegetables and fruits in bulk, should be taxed as plastic articles or as…
Advance rulings (AAR)
04 Jul 2018
GST Ruling on Free IPL Tickets Withdrawn After Government Clarification
Order No. 05/2018 dated 04.07.2018
KPH Dream Cricket Pvt Ltd, operating the Kings XI Punjab IPL team, asked the Madhya Pradesh Authority for Advance Ruling whether giving away free…
Advance rulings (AAR)
03 Jul 2018
GST Rate Reduced to 8% for Affordable Housing Units Under 60 Sqm
NO.GST-ARA- 02/2018-19/B- 58 dated 03/07/2018
Prajapati Developers asked the Maharashtra Authority for Advance Ruling (AAR) whether construction services for their residential project 'Prajapati…
Advance rulings (AAR)
02 Jul 2018
5% GST Rate and ITC for Scientific Research Supplies Explained
TSAAR Order No. 7/2018 dt. 02-07-2018
A manufacturer supplying equipment to research bodies like ISRO and DRDO sought clarity under Goods and Services Tax (GST) rules. The company asked…
Advance rulings (AAR)
02 Jul 2018
GST Authority Declines Ruling on Taxability of Extra Neutral Alcohol
TSAAR Order No. 6/2018 Date. 02-07-2018
The company produces Extra Neutral Alcohol (ENA) and Rectified Spirit (RS) for distilleries making potable liquor for human consumption. The company asked…
Advance rulings (AAR)
02 Jul 2018
GST Rate on Freeze-Drying Machines Reduced to 18 Percent
TSAAR Order No. 5/2018 Date. 02-07-2018
A manufacturer of freeze-drying machines used in pharmaceuticals and food processing charged 28% Goods and Services Tax (GST) when the new tax regime…
Advance rulings (AAR)
02 Jul 2018
GST Exemption for Consultancy Services Provided to Government Metro Rail Entities
Ruling No. AAR/AP/07(GST)/2018 dt. 02.07.2018
Amaravathi Metro Rail Corporation Limited, set up with 100 percent state ownership, hired consultants for urban transport studies and project reports. The…
Advance rulings (AAR)
01 Jul 2018
Turnkey Solar Power Plant Contracts Attract 18% GST as Services
ADVANCE RULING NO.RAJ/AAR/2018-19/08 dated 01.07.2018
RFE Solar Pvt Ltd asked the Rajasthan Authority for Advance Ruling (AAR) about the correct GST rate for turnkey engineering, procurement, and construction…
Advance rulings (AAR)
01 Jul 2018
Do You Need GST Registration in Another State for Construction Work?
ADVANCE RULING NO.RAJ/AAR/2018-19/07 dated 01.07.2018
Jaimin Engineering Pvt Ltd, a company with Goods and Services Tax (GST) registration in Gujarat, won a project to construct cold storages in Rajasthan…
Advance rulings (AAR)
30 Jun 2018
GST Rate on Vehicle Body Building on Customer Chassis: MP AAR
04/2018 dated 30.06.2018
Arpijay Fabricators Pvt. Ltd. built vehicle bodies on chassis provided by customers, using their own materials during fabrication. The company asked the…
Advance rulings (AAR)
29 Jun 2018
GST Advance Ruling on Slump Sale Withdrawn by Applicant
Advance Ruling No. KAR ADRG 11 / 2018 Dated 29th June, 2018
Zenith Controls Private Limited applied for a GST advance ruling to clarify if selling its business as a going concern attracted tax. However, before the…
Advance rulings (AAR)
29 Jun 2018
AAR Ruling on GST Trade Discounts Withdrawn by Ultratech Cement
Advance Ruling No. KAR ADRG 12 / 2018 Dated 29th June, 2018
Ultratech Cement asked tax officers whether compensating dealers for local market drops through post-sale 'rate difference' trade discounts would reduce…
Advance rulings (AAR)
29 Jun 2018
GST on Surplus Profits Received from Contract Manufacturers
Advance Ruling No. KAR ADRG 9 / 2018 Dated: 29 June, 2018
United Breweries Limited (UBL) allowed independent brewing units to manufacture beer using UBL's brand name and technical specifications. These…
