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…
Advance rulings (AAR)
11 Jun 2018
GST Exemption Rules for Cold Storage of Agricultural Goods
RAJ/AAR/2018-19/03 dated 11.06.2018
Sardar Mal Gold Storage asked the Rajasthan Authority for Advance Ruling whether providing cold storage services for various seeds, spices, dried fruits…
Advance rulings (AAR)
08 Jun 2018
No GST Ruling Issued for Tobacco Commission Agent Due to Panel Disagreement
Order No. 03 /AAR/AP/GST/2018 dated 08.06.2018
A tobacco commission agent in Andhra Pradesh asked the tax department whether Goods and Services Tax (GST) applies to auctioning tobacco leaves for…
Advance rulings (AAR)
08 Jun 2018
No GST Input Tax Credit on Motor Vehicles Used as Mobile Labs
Order No. AAR/AP/6 (GST)/2018 dated 08.06.2018
Indian Cotton Solutions.com Private Limited asked whether they could claim input tax credit (ITC) on motor vehicles bought to serve as mobile cotton…
Advance rulings (AAR)
08 Jun 2018
GST Rate for Inedible Vegetable Oil Used in Poultry Feed
Ruling No. AAR/AP/06A (GST)/2018 dated 08.06.2018
Agarwal Industries Private Limited asked the Andhra Pradesh Authority for Advance Ruling (AAR) to clarify the tax classification for its product, Energy-G…
Advance rulings (AAR)
08 Jun 2018
GST on Printing Ink and Machine Parts Sold for Single Per-Click Fee
GST-ARA-38/2017-18/B- 45 Mumbai, dated 08.06.2018
HP India supplied ElectroInk along with printer parts like developers, blankets, and imaging plates to printing businesses. Instead of charging for each…
Advance rulings (AAR)
06 Jun 2018
GST Credit Blocked on Packaging Used for Tax-Exempt Goods
No.STC/AAR/01/2018 dated 06.06.2018
VNR Seeds Pvt. Ltd. sells agricultural seeds, which are exempt from GST, packed in taxable packaging materials. In Order STC/AAR/01/2018, the company…
Advance rulings (AAR)
06 Jun 2018
No GST on Upfront Lease Premium for Long Term Land Leases
Order No. 09 dated 06.06.2018
Yamuna Expressway Industrial Development Authority asked whether it needs to collect Goods and Services Tax (GST) on upfront premium or salami charged…
Advance rulings (AAR)
06 Jun 2018
No GST Advance Ruling on Pre-GST CENVAT Credit
Order No. 01/2018 dated 06-06-2018
Sasan Power Limited claimed pre-GST CENVAT credit using Form GST TRAN-1. Tax officers initiated an audit and scrutiny regarding this credit. The company…
