602 documents in Advance rulings (AAR), newest first
Advance rulings (AAR)
29 Jun 2018
Karnataka GST Ruling 10/2018: H&M Auxiliary Services Case Withdrawn
KAR ADRG 10 / 2018 Dated : 29th June, 2018
H&M India provides support services like supplier training, administrative support, and HR functions to its group entity in Hong Kong. The company…
Advance rulings (AAR)
27 Jun 2018
GST Ruling on Post-Supply Discounts and Rate Difference Credit Notes
NO.GST-ARA-34/2017-18/B- 56 dated 27/06/2018
The Maharashtra Authority for Advance Ruling (AAR) in order GST-ARA- 34/2017-18/B- 56 considered whether a manufacturer can reduce its Goods and Services…
Advance rulings (AAR)
27 Jun 2018
GST Advance Ruling Authority Cannot Decide Place of Supply
ORDER No. 2/AAR/2018 DATED 27.06.2018
An engineering consultancy firm in Chennai created design drawings for a coal handling plant located in Jharkhand. The client was an EPC contractor also…
Advance rulings (AAR)
27 Jun 2018
GST Classification for Two Component Polysulphide Sealants Clarified
ORDER No. 1/AAR/2018 DATED 27.06.2018
Anabond Limited asked the Tamil Nadu Authority for Advance Ruling (AAR) how to classify its multi-component product, Anabond Tuffseald, under GST. The…
Advance rulings (AAR)
26 Jun 2018
GST Authority Cannot Give Rulings on Pre-GST Transitional Credits
Order/AAR/AP/04(GST)/2018 dated 26.06.2018
NSL Mining Resources India Private Limited bought capital equipment before GST started on July 1, 2017. They paid old taxes, including Central Excise duty…
Advance rulings (AAR)
25 Jun 2018
GST Exemption Denied on School Computer Training with Hardware Supply
NO.GST-ARA- 48/2017-18/B-55 dated 25.06.2018
The company asked the Maharashtra Authority for Advance Ruling (AAR) whether its ICT @ School Project was exempt under Entry 72 of Notification No…
Advance rulings (AAR)
23 Jun 2018
GST Applies to Off-Farm Cleaning of Agricultural Seeds
RAJ/AAR/2018-19/06 Dated 23.06.2018
In order RAJ/AAR/2018-19/06 dated 23-06-2018, RaraUdhyog asked the Rajasthan Authority for Advance Ruling (AAR) whether cleaning agricultural produce like…
Advance rulings (AAR)
22 Jun 2018
GST Exemption on Project Consultancy Services Provided to Local Authorities
Order No. 02/2018 dated 22.06.2018
The company asked the Madhya Pradesh Authority for Advance Ruling (AAR) whether its project consultancy services under government urban schemes like AMRUT…
Advance rulings (AAR)
22 Jun 2018
GST Rate for Hand Pump Water Disinfection Reactor Attachment
NO.GST-ARA- 47/2017-18/B- 54 dated 22/6/2018
The company manufactures a reactor device that destroys microbes in water using fluid dynamics. While designed to be retrofitted onto manual hand pumps…
Advance rulings (AAR)
20 Jun 2018
Service Buyers Cannot Seek GST Advance Ruling on Vendor Tax Rates
NO.GST-ARA- 45/2017-18/B- 52, Mumbai, dt. 20/6/2018
Visvesvaraya National Institute of Technology asked the Maharashtra Authority for Advance Ruling under Order GST-ARA- 45/2017-18/B- 52 whether pure…
Advance rulings (AAR)
16 Jun 2018
GST Rate on Bio Fertilizers and Organic Manure Explained
ADVANCE RULING NO.RAJ/AAR/2018-19/04 Dated 16.06.2018
Rhizo Organic, a manufacturer based in Rajasthan, asked the tax authority how bio-fertilizers and organic manure should be taxed under GST. They wanted to…
Advance rulings (AAR)
16 Jun 2018
GST Exemption on Foreign Parent Expense Reimbursements to Indian Liaison Office
ADVANCE RULING NO. RAJ/AAR/2018-19/05 Dated 16.06.2018
Habufa Meubelen B.V., a company based in the Netherlands, set up a liaison office in Jaipur to handle quality control and coordinate with Indian suppliers…
Advance rulings (AAR)
15 Jun 2018
Buyers Cannot Seek GST Advance Ruling on Tax Charged by Suppliers
Order No. 12 dated 15.06.2018
M/S Ramway Foods Ltd. manufactures exempt items like wheat flour, maida, and suji, and buys packing bags from suppliers who charge 18% GST under HSN…
Advance rulings (AAR)
15 Jun 2018
No Decision on GST Rate for Club Party Catering After Withdrawal
NO.GST-ARA-42/2017-18/B- 49 dated 15.06.2018
Shri Sham Caterers approached the Maharashtra Authority for Advance Ruling (AAR) under order GST-ARA- 42/2017-18/B- 49 to confirm whether serving food and…
Advance rulings (AAR)
15 Jun 2018
5% GST on Marine Engines and Gearboxes Used in Vessels
NO.GST-ARA- 44/2017-18/B- 51, Mumbai, dt. 15/6/2018
Shandong Heavy Industry India Pvt. Ltd imports and assembles marine diesel engines, gearboxes, and spare parts. Standard machinery classified under…
Advance rulings (AAR)
15 Jun 2018
GST Rules for Moving Cranes Between Branch Offices Explained
GST-ARA- 43/2017-18/B- 50 dated 15/06/2018
Sanghvi Movers Limited asked the Maharashtra Authority for Advance Ruling in order GST-ARA- 43/2017-18/B- 50 Mumbai whether moving heavy cranes from its…
Advance rulings (AAR)
14 Jun 2018
GST Applies to Sales and Fees Charged by Religious Trusts
NO.GST-ARA- 41/2017-18/B- 48, Mumbai, dt. 14/6/2018
A public charitable and religious trust argued that its main purpose is to spread spiritual teachings, not to earn a profit. To support its work, the…
Advance rulings (AAR)
14 Jun 2018
GST Rate on Irregular Wood Waste Supplied to Paper Mills
Order No. 11 dated 14.06.2018
M/S Aman Traders supplied hollow and irregular Eucalyptus, Subabool, and Poplar wood logs to paper mills for making paper pulp. Tax officers stopped their…
Advance rulings (AAR)
13 Jun 2018
PepsiCo Withdraws GST Advance Ruling Request on Sting Energy Drink
NO.GST-ARA-40/2017-18/B-47 dated 13.06.2018
PepsiCo India Holdings Pvt Ltd asked the Maharashtra Authority for Advance Ruling in order GST-ARA- 40/2017-18/B- 47 Mumbai about the GST rate for its…
Advance rulings (AAR)
13 Jun 2018
GST on Car Parking System Installation: Maharashtra AAR Ruling
NO.GST-ARA-39/2017-18/B- 46 dated 13/6/2018
Precision Automation and Robotics India Limited asked the Maharashtra Authority for Advance Ruling (AAR) under order GST-ARA- 39/2017-18/B- 46 whether…
