Category Archives: GST Judgments Advance Ruling

No GST on Bio Fertilizer or Organic Manure if not put up in Unit Container & have no Brand name : RAJASTHAN AAR

By | July 13, 2018

The goods (Bio Fertilizer or Organic Manure); other than those put up in Unit Container and bearing a brand name; will be covered under Schedule I of rate of GST on Goods and attracts NIL rate of duty & The goods (Bio Fertilizer or Organic Manure); put up in Unit Container and bearing a brand… Read More »

GST on Cleaning of various Agriculture produce away from agricultural farm :RAJASTHAN AAR

By | July 13, 2018

GST on Cleaning of various Agriculture produce away from agricultural farm Video Analysis by CA Satbir Singh in Hindi Various  agriculture produces like Saunf (Fennel). Dhaniya (Coriander), Jcera (Cumin seeds), etc. are simply cleaned by the applicant at their cleaning plant. The Jurisdictional Officer in his/her comments has stated that the activity of cleaning is… Read More »

Cold storage services of agricultural produce is exempt from GST :RAJASTHAN AAR

By | July 13, 2018

Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST Goods mentioned under Group B to G are not Agricultural produce in terms of the aforesaid notification and so… Read More »

No GST on salary by Head Office to liaison office in India : RAJASTHAN AAR

By | July 13, 2018

Whether the reimbursement of expenses and salary paid Head Office outside India to the liaison office established in India is liable to GST as supply of  Service, especially when no consideration for any services is charged/paid ?. Held Head office and the liaison office are the same entity and the liaison office do not have… Read More »

No Advance ruling can be given on place of supply : CHHATTISGARH AAR

By | July 12, 2018

In terms of section 96,103(1) (a) and 103 (1) (b) of CGGST Act, 2017 Authority for Advance Ruling, Chhattisgarh is not the proper authority to pronounce the ruling regarding the availability or otherwise of ITC to a firm which is registered and situated at a place outside the State of Chhattisgarh. Similarly, section 97(2)(c) of… Read More »

No ITC on packing materials if used for exempted supply : CHHATTISGARH AAR

By | July 12, 2018

GST ITC on packing materials if used for exempted supply Video Explanation by CA Satbir Singh If the applicant supplies seeds (exempted item) in packaged form using such packing materials (taxable item), to its own branches in other States, then no ITC could be claimed on the packaging material used for the said exempted supply… Read More »

Goods seized to be released on security if Part-B of E-way Bill is not filled : ALLAHABAD HC

By | July 11, 2018

HIGH COURT OF ALLAHABAD New Shiva Transport Service v. State of U.P. PANKAJ MITHAL AND JAYANT BANERJI, JJ. WRIT TAX NO. 905 OF 2018 JUNE  6, 2018 Vishwjit, ASGI for the Petitioner. Rajesh Tripathi for the Respondent. ORDER 1. Heard Sri Vishwjit, learned counsel for the petitioners and Sri Rajesh Tripathi, appearing for the respondent no. 2. 2. The goods under transportation… Read More »

GST on Rakhi Clarified by WEST BENGAL AAR

By | July 6, 2018

GST on Rakhi ? The Applicant has to classify the goods “Rakhi” as per its constituent materials in accordance with Rule 3(c) of Rules for Interpretation of the Customs Tariff Act, 1975, as laid down in Explanatory Notes (iv) of Notification No 1/2017-CT(Rate) dated 28.06.2017 (Note (v) of 1125 –FT dated 28/06/2017 of State Tax).… Read More »

No Advance ruling can be given if issue pending before GST Council: TELANGANA AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Madhucon Sugar & Power Industries Ltd. Inre. V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) AND J. LAXMINARAYANA, ADDL. COMMISSIONER (STATE TAX) TSAAR ORDER NO. 6/2018 JULY  2, 2018 RULING 1. M/s. Madhucon Sugar and Power Industries Ltd, Ammagudem post, Rajeswarapuramvillage, Nelakondapally Mandal, Khammam District has filed an application in Form GST ARA-01under Section… Read More »

Pay GST on non tariff charges recovered from consumer by electricity distribution company :RAJASTHAN AAR

By | July 5, 2018

AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN TP Ajmer Distribution Ltd., In re NITIN WAPA AND SUDHIR SHARMA, MEMBER ADVANCE RULING NO. RAJ/AAR/2018-19/02 MAY  11, 2018 Varun Sharma, FCA for the Applicant. RULING (A) SUBMISSION OF APPLICANT 1. M/s TP Ajmer Distribution Limited (‘TPADL’ or ‘Applicant’ or ‘the Company*); having Goods and Services Tax (“GST’) Registration No. 08AAGCT2158P1ZR and is engaged in… Read More »

ITC is available even if supplies made under concessional rate of 5% GST: AAR

By | July 5, 2018

Goods and services on which concessional rate of tax is applicable are not figured in the list under Section 17 (5) of the Central Goods & Services Tax Act, 2017 . Hence, the ITC is allowed on the supplies effected by paying duty at concessional rate of tax. Moreover, the supplies effected at concessional rate of… Read More »

Pay GST on Compensation received by Tenant for alternate accommodation : MAHARASHTRA AAR

By | July 4, 2018

GST on Compensation received by Tenant We observe herein that the receipt of amounts towards alternate accommodation or delayed possession of premises would be receipt of amounts for doing an act i.e. vacating the premises for redevelopment as well as tolerating the construction cum redevelopment work till possession of new redeveloped premises as per agreement… Read More »

No GST on Goods sold on high seas sale basis :MAHARASHTRA AAR

By | July 4, 2018

GST on Goods sold on high seas sale basis Thus it is very clear that the goods which are sold on high seas sale basis are non-taxable supply as no tax is leviable on them till the time of customs clearance in accordance with and compliance of Section 12 of the Customs Act, 1962 and… Read More »

withdraw of application filed for advance ruling permitted : KARNATAKA AAR

By | June 26, 2018

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education? ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST? iii. Whether fees forfeited from students… Read More »

GST & excise duty on installation of lift, No violation of anti-profiteering rules : NAPA

By | June 13, 2018

NATIONAL ANTI-PROFITEERING AUTHORITY Abel Space Solutions LLP v. Schindler India (P.) Ltd. B.N. SHARMA, CHAIRMAN J.C. CHAUHAN AND MS. R. BHAGYADEVI, TECHNICAL MEMBER CASE NO. 4 OF 2018 MAY  31, 2018 ORDER 1. The present report dated 16.04.2018, has been received from the Director General of Safeguards (DGSG) after detailed investigation under Rule 129 (6) of the Central… Read More »

5% GST on Joint Replacements implants :KERALA AAR

By | June 13, 2018

CGST Rates are 2.5% for Entry 257 of Schedule I of Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017. Sl. No. Chapter/Heading/Sub -Heading/Tariff Item Description of goods (1) (2) (3) 257 90 or any other Chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule List… Read More »

Dried tobacco leaves are not ‘Tobacco leaves’ , GST at 28% :NEW DELHI AAR

By | June 13, 2018

Notification No. 1/2017-central Tax (Rate) dated 28.06.2017: CGST rates are as follow Schedule 1-2.5% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 109. 2401 Tobacco leaves Schedule IV-14% S. No. Chapter/Heading/Sub-heading/Tariff Item Description of Goods (1) (2) (3) 13. 2401 Unmanufactured tobacco; tobacco refuse (other than tobacco leaves) Dried Tobacco Leaves’ which have undergone… Read More »

No Advance Ruling can be given on High Sea Sale & Place of Supply :GUJARAT AAR

By | June 13, 2018

The issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.… Read More »

No GST Exemption on Storage of Pulses /Dal (de-husked or split), jaggery, processed dry fruits as these are not agriculture produce , : GUJARAT AAR

By | June 13, 2018

RULING Pulses (commonly known as ‘Dal’) (de-husked or split), jaggery, processed dry fruits such as processed cashew nuts, raisin (kismis), apricot (jardalu), fig (anjeer), date, tamarind (ambali foal), shelled groundnuts/groundnut seeds, and copra are not agriculture produce as defined under Notification No. 11/2017-Central Tax (Rate). ‘Cereal’ on which any processing is done as is not… Read More »

Laying of underground pipeline network is Work Contract under GST :GUJARAT AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT R.B.Construction Company, In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2017-18/3 JANUARY  17, 2018 Soham Mashruwala, CA and Rohit Bodiwala for the Applicant. RULING 1. The applicant submitted that they had bid in a tender issued by the Rajkot Municipal Corporation (RMC) to supply pipes, lay the pipes in desired formation as planned… Read More »

Ice cream making machine is Refrigerators and not machinery for manufacture of food : GUJARAT AAR

By | June 12, 2018

Note As per Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 , CGST rates are as follow SCHEDULE III – 9% 330. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils… Read More »

5% GST on Carry bags made of non-woven fabrics : KERALA AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, KERALA JJ Fabrics, In re SENTHIL NATHAN S. AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5492/18-C3 MAY  29, 2018 RULING 1. M/s. JJ Fabrics, Ernakulam, manufacturer of carry bags made of poly propylene non-woven fabrics, has preferred an application for Advance Ruling on the rate of tax of the same. 2. The applicant has… Read More »

Manufacture of industrial gases is Job Work if goods supplied by recipient : GUJARAT AAR

By | June 12, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Inox Air Products (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/7 MARCH  21, 2018 Rohit Jain, Adv. for the Applicant. RULING   1. The applicant M/s. INOX Air Products Private Limited (herein after also referred to as ‘INOXAP’) is engaged in the business of manufacture and supply of industrial… Read More »

No GST Exemption on renting of godown for storage of agricultural produce : GUJARAT AAR

By | June 11, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Rishi Shipping., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ/GAAR/R/2018/4 MARCH  20, 2018 Haresh Vaishnav for the Applicant. RULING 1. The applicant M/s. Rishi Shipping has submitted that the company is a Cargo Handling company operating at Kandla Port Trust under stevedoring license issued by Kandla Port and provide Cargo Handling… Read More »

No GST exemption to Electrically operated musical instrument :GUJARAT AAR

By | June 11, 2018

Note  : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% 429G. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call… Read More »

GST Rates on Lightning Arrester, Earthing Pipe , Solid Rod Earthing etc : AAR Clarify

By | June 11, 2018

Note  : Notification No 1/2017 of (Central Rate) , CGST Rates of following items are as follow SCHEDULE III – 9% Entry No 97. 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemi-cal or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included… Read More »

5% GST on products used in fishing/floating vessels : KERALA AAR

By | June 11, 2018

AUTHORITY FOR ADVANCE RULINGS, KERALA Saraswathi Metal Industries, In re SENTHIL NATHAN AND N. THULASEEDHARAN PILLAI, MEMBER ADVANCE RULING ORDER NO. CT/5496/18-C3 MAY  29, 2018 RULING 1. Sri. Dharsak.V.P., Saraswathi Metal Industries, Alappuzha, manufacturer of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings, has preferred an application for Advance Ruling on the rate… Read More »

Supply of Printed advertisement materials is goods not service, GST Rate 12% : TELANGANA AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Macro Media Digital Imaging (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 4/2018, A.R.COM /5/2018 MAY  30, 2018 RULING 1. M/s. Macro Media Digital Imaging Private Limited, Charlapally, Hyderabad (GSTIN No.36AABCM9451F1ZF) has filed an application in Form GST… Read More »

18% GST on Geared Motor classified as electric motor : GUJARAT AAR

By | June 8, 2018

on the basis of the Explanatory Notes of HSN under Tariff Heading 8483 and 8501, it is evident that the product ‘Geared Motor’, which is an assembly product of the ‘Electric Motor’ and ‘Gear Box’, will appropriately fall under Chapter Heading 8501 of the Customs Tariff Act, 1975, and we hold so. AUTHORITY FOR ADVANCE… Read More »

No GST on Storage of Agriculture Produce by Traders : ANDHRA PRADESH AAR

By | June 8, 2018

Whether GST will be paid if Agriculture Produce is stored by  Traders ? Notification No. 12/2017 (CGST – Rate) Entry 54(e) : Exemption from GST on loading, unloading, packing, storage or warehousing of agricultural produce. Issue: This Exemption is Available to Farmers or Traders ? Issue : Whether the storage of Agriculture produce falls under Service Account Code … Read More »

5% GST on Bulk drugs also if specified in List 1 of Schedule 1: ANDHRA PRADESH AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Laurus Labs Ltd., In re J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER NO. AAR/AP/03(GST)/2018 MARCH  28, 2018 RULING 1. M/s LAURUS LABS LIMITED, Plot No.21, JN Pharma CHy, Parawacia Village and Mandal, Visakhapatnam District-531021, Andhra Pradesh, India(hereinafter also referred as applicant), having GSTIN: 37AABCL1170C1Z0 are engaged in manufacturing of pharmaceutical products (i.e. Bulk drugs and Intermediates). 2. The… Read More »

18 %GST on Hydraulic valve used as intermediate parts in agricultural harvesting machine : GUJARAT AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, GUJARAT Dyna Automation (P.) Ltd., In re R.B. MANKODI AND G.C. JAIN, MEMBER ADVANCE RULING NO. GUJ./GAAR/2017-18/5 APPLICATION NO. ADVANCE RULING/SGST & CGST/2017-18/AR/11 JANUARY  17, 2018 Nilesh V. Suchak for the Applicant. RULING 1. The applicant has raised following questions for advance ruling in their application :- (i) What is the classification and rate of Goods… Read More »

No Advance ruling if Circulars / Notification not issued under GST : UTTARAKHAND AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Kanj Products (P.) Ltd., In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER ADVANCE RULING NO. 03/2017-18 MARCH  19, 2018 C.M. Dang for the Applicant. RULING 1. This is an application under Sub-Section (1) of Section 97 of the CGST/SGST Act, 2017 and the rules made thereunder filed by M/s Kanj Products Private Limited, Plot No.… Read More »

Agricultural Soil testing instruments not exempt, GST @ 18% : TELANGANA AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Nagarjuna Agro Chemicals (P.) Ltd., In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVAS, JOINT COMMISSIONER (CENTRAL TAX) ADVANCE RULING NO. TSAAR ORDER NO. 3/2018 AND A.R. COM /7/2018 MAY  30, 2018 RULING 1. M/s. Nagarjuna Agro Chemicals Private Limited, Hyderabad, (GSTIN No. 36AABCN5531F1ZP) has filed an application in Form… Read More »

Roof ventilators powered by wind are not windmill, GST @ 18% : AAR

By | June 8, 2018

AUTHORITY FOR ADVANCE RULINGS, TELANGANA Sammarth Overseas & Credits (P.) Ltd. In re J. LAKSHMINARAYANA, ADDL. COMMISSIONER (STATE TAX) AND V. SRINIVASA, JOINT COMMISSIONER (CENTRAL TAX) TSAAR ORDER NO. 1/2018 FEBRUARY  5, 2018 TSAAR ORDER NO. 1/2018 1. Under Section 100(1) of the CGST/TGST Act, 2017, any person aggrieved by this order can prefer an appeal before the… Read More »

No Advance Ruling under GST if writ on same issue pending in HC : ANDHRA PRADESH AAR

By | June 8, 2018

Applicant himself admitted that they have preferred writ petition No.7734/2018, dt 07.03.2018 before the Hon’ble High Court of Judicature at Hyderabad on the same issue which is pending for disposal. AUTHORITY FOR ADVANCE RULINGS, ANDHRA PRADESH Crux Bio Tech India (P.) Ltd., In re. J.V.M. SARMA AND AMARESH KUMAR, MEMBER ORDER/AAR/AP/02/GST/2018 APRIL  20, 2018 D. Prem Kumar for the… Read More »

No Advance Ruling can be given on ITC on clean energy cess : ANDHRA PRADESH AAR

By | June 8, 2018

Accordingly, Section 97(2) (d) shall refer to admissibility of input tax credit under GST Acts. However, we find that the input Tax credit referred by the applicant relates to the transitional relief, which is paid under the Act other than the Acts referred in the definition of input tax under CGST. Hence, the question sought… Read More »

Pay GST on sale of undivided share of land : Delhi AAR

By | June 7, 2018

Following agreements would be entered into by the Applicant: a. One for sale of undivided and impartible share in land; and b. Another agreement for sale of superstructure. Issue : In case where there are two transactions each represented by a separate Agreements i.e. i. One for sale of undivided and impartible share in land @ say… Read More »

Importer has to Pay IGST on ocean freight : AAR

By | June 7, 2018

Issue : Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. Held : An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the… Read More »

No GST on toll charges for using forest road but GST on Abhivahan Shulk : AAR

By | June 7, 2018

No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant. Applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk” under Service Code 9997 and to be treated as “other services”. AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND Divisional Forest Officer In re VIPIN CHANDRA AND AMIT GUPTA, MEMBER RULING NO.… Read More »

GST exemption for Health care services under GST : AAR ruling

By | June 1, 2018

Applicant Engaged in diagnosis, pre and post counselling, therapy and prevention of diseases by providing tests Questions “Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a.… Read More »

EPC contract for solar power plant is not Composite Supply : AAR

By | June 1, 2018

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017 b) If Yes, Whether the Principal Supply in such case can be said to be… Read More »

Statutory company is not Government : No GST benefit can be availed : AAR

By | June 1, 2018

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?” 2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?” RULING 1. The… Read More »

How to pay GST on transportation & allied services relating to goods supply : AAR Clarified

By | May 31, 2018

Whether tax is payable on transportation and allied services relating to supply of goods. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant IAC Electricals Pvt Ltd Address 701 Central Plaza, 2/6 Sarat Bose Road, Kolkata-20 GSTIN 19AAACI6040B1Z1 Case Number 08 of 2018 Date… Read More »

Activity of printing by photo lab is supply of goods or service under GST : AAR Clarified

By | May 31, 2018

Whether activity of printing by a photo lab is supply of goods or service and its classification Photo Products Company Pvt Ltd WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant Photo Products Company Pvt Ltd Address 8/2 Sido Kanhu Dahar, Kolkata – 700069… Read More »

How to do Valuation of supplies to branches in other states : AAR Clarified

By | May 31, 2018

Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28. WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata – 700015 Name of the applicant GKB Lens Pvt Ltd Address P-46, Kasba Industrial Estate, Phase II, Kolkata – 700107 GSTIN 19AACCG3446M1ZA… Read More »

Transfer of business as going concern exempts from GST: Karnataka AAR

By | May 29, 2018

Transfer of business as ‘going concern’ exempts from GST: Karnataka AAR AUTHORITY FOR ADVANCE RULINGS, KARNATAKA Rajashri Foods (P.) Ltd., In re HARISH DHARNIA AND DR. RAVIPRASAD, MEMBER ADVANCE RULING NO. KAR ADRG 06 OF 2018 APRIL  23, 2018 RULING   1. M/s Rajashri Foods Private Ltd,, (hereinafter referred to as ‘Applicant’ holding GSTIN number 29AAACR6946B1ZC, having registered address… Read More »

GST payable on rental premises taken by Hospital on lease : AAR

By | May 28, 2018

whether GST is leviable on the amount of rent paid/payable by them towards leasing of the premises by the hospital or not ? There is no provision available in the Act which allows exemption on an input service if the output service provided by the taxable person is exempt.  [Join GST Online Course by CA… Read More »

Outdoor catering services in canteen are taxable @ 18% GST: Gujarat AAR

By | May 21, 2018

The expression ‘outdoor catering’ has not been defined under the CGST Act, 2017 / GGST Act, 2017 or the notifications issued there under.  In the present case also, the service of catering is provided by the applicant to the recipient and the fact that the meal, snacks, tea etc. are consumed by the workers /… Read More »

Railway Station Cleaning and housekeeping services not Exempt from GST : AAR

By | May 17, 2018

cleaning services supplied by the applicant to the Northern Railways are not exempted under S. No. 3 of the Notification No. 09/2017 – Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and parallel Notifications of CGST and SGST. AUTHORITY FOR ADVANCE RULINGS, NEW DELHI VPSSR Facilities, In… Read More »