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…
Appellate orders (AAAR)
02 Jul 2018
GST Ruling on Job Work Charges for Power Generation from Coal
MAH/AAAR/SS-RJ/01/2018-19 dated 02.07.2018
A steel manufacturing company proposed buying coal and sending it to a power generation company to convert into electricity. The power plant would convert…
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…
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…
