Appellate orders (AAAR)
24 Jul 2018
No GST Ruling on Del Credere Agent Interest Due to Split Decision
GUJ/GAAAR/APPEAL/2018/2 and GUJ/GAAAR/APPEAL/2018/2A dated 24.7.2018
A Del Credere Agent (DCA) is a sales agent who guarantees that buyers will pay the main supplier for goods. When a buyer cannot pay on time, the agent…
Advance rulings (AAR)
20 Jul 2018
GST Rate and HSN Code for Wet Wipes and Towels
Ruling No. 05/2018-19 dated 20.07.2018
Ginni Filaments Limited asked the Uttarakhand Authority for Advance Ruling about the correct Harmonised System of Nomenclature (HSN) code and Goods and…
Advance rulings (AAR)
20 Jul 2018
GST Classification of HDPE Woven Tarpaulin Laminated with Plastic
12/WBAAR/2018-19 dated 20/07/2018
East Hooghly Polyplast Pvt Ltd asked whether High Density Polyethylene (HDPE) woven tarpaulins laminated on both sides with plastic film should be…
Advance rulings (AAR)
20 Jul 2018
GST Rules for Output-Based Management Contracts: Vesuvius India Ruling
13/WBAAR/2018-19 dated 20/07/2018
Vesuvius India provided refractory management and continuous monitoring to steel plants, charging clients per tonne of metal produced. Ownership of the…
Advance rulings (AAR)
19 Jul 2018
GST Authority Cannot Explain Foreign Trade Policy or Detailed Tax Procedures
Order No. 06/2018 dated 19.07.2018
Spentex Industries Ltd., a yarn manufacturer holding an Advance Authorisation from the Directorate General of Foreign Trade (DGFT), approached the Madhya…
Advance rulings (AAR)
18 Jul 2018
GST on Non Profit Training Fees Maharashtra AAR Ruling
NO.GST-ARA- 11/2018-19/B- 70 dated 18/07/2018
A state-level co-operative apex body in Maharashtra provided mandatory education and training to member societies. It charged training fees and annual…
Advance rulings (AAR)
18 Jul 2018
5% GST Rate Applies Only to Essential Ship Spares: Maharashtra AAR
NO.GST-ARA- 14/2018-19/B- 71 dated 18/07/2018
A S Moloobhoy Private Limited approached the Maharashtra Authority for Advance Ruling (AAR) regarding Order NO.GST-ARA- 14/2018-19/B- 71. The company…
Advance rulings (AAR)
16 Jul 2018
GST Exemption on Frozen Meat Packed in Plain Gunny Bags
NO. GST-ARA- 17/2018-19/B- 68 dated 16.07.2018
M.U.N. Agro Industries Pvt. Ltd. supplied frozen goat and sheep meat to the Indian Army in high-density polyethylene (HDPE) gunny bags. Under Goods and…
Advance rulings (AAR)
11 Jul 2018
12% GST Rate Applies to Sub-Contractors for Railway Works Contracts
NO.GST-ARA- 09/2018-19/B- 65 Mumbai, dt. 11/7/2018
Shree Construction asked whether sub-contractors providing original construction works for railways should charge 12% Goods and Services Tax (GST) or 18%…
Advance rulings (AAR)
11 Jul 2018
GST Rate on Disc Brake Pads: HSN Code 8708 Applies
NO.GST-ARA- 10/2018-19/B- 66, Mumbai, dt. 11/7/2018
The company asked the Authority for Advance Ruling (AAR) to clarify the proper HSN code and GST rate for disc brake pads attached to steel backplates. The…
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…
Appellate orders (AAAR)
06 Jul 2018
GST Input Tax Credit Not Allowed on Zero Value Branch Transfers
Appeal Case No. 05/WBAAAR/Appeal/2018 dated 06.07.2018 (Order dated 27.09.2018)
The tax department challenged an advance ruling regarding how a company valued optical goods sent from its West Bengal head office to branches in other…
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…
