Advance rulings (AAR)
19 May 2018
No GST Input Credit for Unused Pre-GST Education and Krishi Kalyan Cesses
NO.GST-ARA-25/2017-18/B-34 dated 19.05.2018
When GST was introduced in 2017, manufacturers and service providers had leftover balances of old cesses in their books. M/s. CMI FPE Limited asked the…
Advance rulings (AAR)
11 May 2018
GST on Freight Charges in Split Turnkey Contracts Explained
04/WBAAR/2018-19 dated 11/05/2018
EMC Ltd won a contract from Power Grid Corporation of India to erect power transmission lines. The project was split into two contracts: one for supplying…
Advance rulings (AAR)
10 May 2018
No lower GST rate for general electrical supplies to ISRO space centre
AAR/AP/05(GST)/2018 dated 10.05.2018
M/s C R Enterprises asked the Andhra Pradesh Authority for Advance Ruling in order AAR/AP/05(GST)/2018 whether supplying electrical panels, transformers…
Advance rulings (AAR)
09 May 2018
GST Rate for Vegetable Oil Transformer Fluids Settled at 12 Percent
GST-ARA-23/2017-18/B-31, Mumbai, dt. 09/05/2018
M/s M&I Materials India Private Limited imported and sold transformer fluids made from rapeseed and soya oils blended with performance additives. The…
Advance rulings (AAR)
08 May 2018
GST On Free Management Services Provided to Cooperatives
ADVANCE RULING NO. GUJ/GAAR/RULING/2018/11 dated 8.5.2018
The National Dairy Development Board (NDDB) managed milk cooperative unions for state governments without charging any management fee. Under Goods and…
Advance rulings (AAR)
08 May 2018
18% GST Applies on Liquidated Damages and Delay Penalties
NO.GST-ARA- 15/2017-18/B- 30, Mumbai, dated 08/05/2018
The company asked whether GST applies when it deducts liquidated damages or delay penalties from contractors for late work. It also asked about the GST…
Advance rulings (AAR)
05 May 2018
GST on Municipal Operation and Maintenance Contracts: Maharashtra AAR Ruling
NO.GST-ARA- 04/2017-18/B-28, Mumbai, dt. 05.05.2018
A civil contractor managed sewage treatment plants for municipal corporations, where labour made up 95% to 98% of the contract value. The municipal bodies…
Advance rulings (AAR)
04 May 2018
GST ruling on ocean freight RCM and furniture input tax credit
Ruling No 03/2018-19 dated 04.05.2018
In order 03/2018-19, the Uttarakhand Authority for Advance Ruling (AAR) addressed two key questions for a paper mill. First, whether an importer buying…
Advance rulings (AAR)
04 May 2018
GST Rate on Power Banks Left Undecided in Haryana Advance Ruling
HAR/HAAR/R/2017-18/9 dated 04.05.2018
EPCOS India planned to manufacture power banks for mobile phones and tablets in India. The company filed an application with the Haryana Authority for…
Advance rulings (AAR)
04 May 2018
UP AAR Rejects GST Advance Ruling Request for Out-of-State Invoicing
Order No. 03 dated 04.05.2018
Hindalco Industries Ltd operates a plant in Uttar Pradesh and receives bauxite daily from its captive mines in Jharkhand and Chhattisgarh. The company…
Advance rulings (AAR)
03 May 2018
GST Rate for Railway Track Maintenance Contracts Fixed at 18 Percent
03/WBAAR/2018-19 dated 03/05/2018
A railway contractor asked the tax authority how GST applies to track maintenance contracts for Indian Railways. They wanted to know if supplying labor…
Advance rulings (AAR)
26 Apr 2018
GST on Bus Body Building: Goods Supply or Job Work Service?
ADVANCE RULING NO. HAR/HAAR/R/2018-19/8 dated 26.04.2018
Paras Motor Industries builds bus bodies for state transport corporations and private buyers. Customers send bare chassis, while the company supplies all…
Advance rulings (AAR)
23 Apr 2018
GST Status of Insurance Premium Collections Collected by Agents
KAR ADRG 08 / 2018 Dated: 23rd April, 2018
Manipal Academy for Higher Education asked the Karnataka Goods and Services Tax (GST) authority whether collecting insurance premiums from the public as a…
Advance rulings (AAR)
23 Apr 2018
GST Exemption on Railway Cleaning Services: Delhi AAR Ruling
ADVANCE RULING NO. 06/DAAR/2018 dated 23.04.2018
M/s VPSSR Facilities was awarded contracts by Northern Railway for cleaning trains, stations, offices, and residential colonies. Northern Railway refused…
Advance rulings (AAR)
23 Apr 2018
GST Exemption on Sale of Running Business Unit as Going Concern
KAR ADRG 06 / 2018 dated 23rd April, 2018
Rajashri Foods Pvt. Ltd. operated three animal feed manufacturing units and planned to sell one independent unit for a single lump sum price. The company…
Advance rulings (AAR)
23 Apr 2018
GST on Notice Pay and Forfeited Fees: Karnataka AAR Case Withdrawn
KAR ADRG 07 / 2018 Dated 23rd April, 2018
Manipal Academy for Higher Education asked the Karnataka Authority for Advance Ruling (AAR) whether Goods and Services Tax (GST) applies to notice pay…
Advance rulings (AAR)
20 Apr 2018
No Transitional GST Credit for VAT Composition Works Contractors in Uttarakhand
Ruling No 01/2018-19 dated 20.04.2018
A construction firm in Uttarakhand was registered under the VAT composition scheme before GST started. As on 30 June 2017, the firm held closing stock of…
Advance rulings (AAR)
20 Apr 2018
GST Advance Ruling Rejected If Tax Case Is Already Pending
Order /AAR/AP/02(GST)/2018 dated 20.04.2018
A manufacturer asked for the Goods and Services Tax (GST) rate on grain-based extra neutral alcohol (ENA). However, local GST officers had already…
Advance rulings (AAR)
20 Apr 2018
GST Rate on Forest Road Fees and Transit Permits Explained
01/2018-19 dated 20.04.2018
The Dehradun Forest Division collects two distinct fees from commercial transporters operating in forest areas. The first is Marg Sudharan Shulk, charged…
Advance rulings (AAR)
18 Apr 2018
GST Ruling on Marine Consultancy and Intermediary Support Services
NO.GST-ARA-18/2017-18/B- 26 Mumbai, dt. 18/04/2018
Five Star Shipping provided market analysis alongside operational support like laytime calculations to foreign ship owners. The company asked whether all…
